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 opinionBayombong, Nueva Vizcaya69 of 87 prior COA recommendations fully implemented (79.3%), 18 not implemented
- 2024Qualified opinionBenguet46 of 100 prior COA recommendations fully implemented (46%), 54 not implemented
- 2024Unmodified opinionBenito Soliven, Isabela25 of 39 prior COA recommendations fully implemented (64.1%), 14 not implemented
- 2024Qualified opinionBien Unido, Bohol17 of 31 prior COA recommendations fully implemented (54.8%), 14 not implemented
- 2024Qualified opinionBilar, Bohol20 of 37 prior COA recommendations fully implemented (54.1%), 17 not implemented
- 2024Qualified opinionBiliran, Biliran12 of 26 prior COA recommendations fully implemented (46.2%), 14 not implemented
- 2024Qualified opinionBinangonan, Rizal23 of 57 prior COA recommendations fully implemented (40.4%), 34 not implemented
- 2024Qualified opinionBindoy, Negros Oriental20 of 54 prior COA recommendations fully implemented (37%), 34 not implemented
- 2024Qualified opinionBiri, Northern Samar13 of 45 prior COA recommendations fully implemented (28.9%), 32 not implemented
- 2024Qualified opinionBoac, Marinduque41 of 132 prior COA recommendations fully implemented (31.1%), 91 not implemented
- 2024Qualified opinionBohol36 of 62 prior COA recommendations fully implemented (58.1%), 26 not implemented
- 2024Qualified opinionBokod, Benguet55 of 101 prior COA recommendations fully implemented (54.5%), 46 not implemented
- 2024Qualified opinionBoljoon, Cebu28 of 43 prior COA recommendations fully implemented (65.1%), 15 not implemented
- 2024Qualified opinionBongao, Tawi-Tawi10 of 27 prior COA recommendations fully implemented (37%), 17 not implemented
- 2024Unmodified opinionBontoc, Mountain Province11 of 21 prior COA recommendations fully implemented (52.4%), 10 not implemented
- 2024Qualified opinionBorbon, Cebu18 of 55 prior COA recommendations fully implemented (32.7%), 37 not implemented
- 2024Opinion not statedBotolan, Zambales27 of 48 prior COA recommendations fully implemented (56.3%), 21 not implemented
- 2024Qualified opinionBrooke's Point, Palawan22 of 45 prior COA recommendations fully implemented (48.9%), 23 not implemented
- 2024Qualified opinionBucay, Abra7 of 66 prior COA recommendations fully implemented (10.6%), 59 not implemented