COA audits of local governments
What the Commission on Audit reported on each LGU.
1,683 annual audit results of provinces, cities and municipalities, read from COA’s own executive summaries: the auditor’s opinion on the financial statements and how many of COA’s earlier recommendations the LGU carried out.
Not a rating. COA says an audit opinion is not a rating, score or grade and should not be ranked. It covers whether the financial statements are fairly presented — it is not a finding of wrongdoing. That is why this page does not score or rank LGUs by their audit opinion.
The one comparable figure is the share of prior-year COA recommendations that the LGU fully implemented, as COA itself reports it.
CY 2024 audits1,683 LGUs
Unmodified: 231Qualified: 1323Adverse: 6Disclaimer: 5Modified: 27Not stated: 91
Every LGU
1,683 audit results
Alphabetical within each year. Each row links to COA’s executive summary.
- 2024Qualified opinionBaras, Rizal19 of 54 prior COA recommendations fully implemented (35.2%), 35 not implemented
- 2024Qualified opinionBarili, Cebu39 of 55 prior COA recommendations fully implemented (70.9%), 16 not implemented
- 2024Modified opinionBarira, Maguindanao del Norte7 of 23 prior COA recommendations fully implemented (30.4%), 16 not implemented
- 2024Unmodified opinionBarlig, Mountain Province9 of 13 prior COA recommendations fully implemented (69.2%), 4 not implemented
- 2024Qualified opinionBarotac Nuevo, Iloilo10 of 76 prior COA recommendations fully implemented (13.2%), 66 not implemented
- 2024Qualified opinionBarotac Viejo, Iloilo17 of 90 prior COA recommendations fully implemented (18.9%), 73 not implemented
- 2024Qualified opinionBaroy, Lanao del Norte20 of 35 prior COA recommendations fully implemented (57.1%), 15 not implemented
- 2024Qualified opinionBasay, Negros Oriental26 of 65 prior COA recommendations fully implemented (40%), 39 not implemented
- 2024Qualified opinionBasco, Batanes18 of 33 prior COA recommendations fully implemented (54.5%), 15 not implemented
- 2024Qualified opinionBasilan31 of 40 prior COA recommendations fully implemented (77.5%), 9 not implemented
- 2024Qualified opinionBasilisa, Dinagat Islands14 of 19 prior COA recommendations fully implemented (73.7%), 5 not implemented
- 2024Unmodified opinionBasud, Camarines Norte23 of 47 prior COA recommendations fully implemented (48.9%), 24 not implemented
- 2024Qualified opinionBataan32 of 52 prior COA recommendations fully implemented (61.5%), 20 not implemented
- 2024Unmodified opinionBatad, Iloilo16 of 45 prior COA recommendations fully implemented (35.6%), 29 not implemented
- 2024Qualified opinionBatanes51 of 90 prior COA recommendations fully implemented (56.7%), 39 not implemented
- 2024Qualified opinionBato, Catanduanes37 of 47 prior COA recommendations fully implemented (78.7%), 10 not implemented
- 2024Disclaimer opinionBato, Camarines Sur31 of 131 prior COA recommendations fully implemented (23.7%), 100 not implemented
- 2024Qualified opinionBatuan, Bohol6 of 31 prior COA recommendations fully implemented (19.4%), 25 not implemented
- 2024Qualified opinionBauang, La Union36 of 110 prior COA recommendations fully implemented (32.7%), 74 not implemented
- 2024Qualified opinionBautista, Pangasinan28 of 66 prior COA recommendations fully implemented (42.4%), 38 not implemented
- 2024Qualified opinionBayabas, Surigao del Sur17 of 29 prior COA recommendations fully implemented (58.6%), 12 not implemented
- 2024Qualified opinionBayog, Zamboanga del Sur21 of 33 prior COA recommendations fully implemented (63.6%), 12 not implemented