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 opinionBuenavista, Marinduque20 of 186 prior COA recommendations fully implemented (10.8%), 166 not implemented
- 2024Qualified opinionBuenavista, Bohol6 of 24 prior COA recommendations fully implemented (25%), 18 not implemented
- 2024Qualified opinionBuguey, Cagayan4 of 12 prior COA recommendations fully implemented (33.3%), 4 partially, 4 not implemented
- 2024Qualified opinionBuguias, Benguet37 of 70 prior COA recommendations fully implemented (52.9%), 33 not implemented
- 2024Qualified opinionBuhi, Camarines Sur51 of 101 prior COA recommendations fully implemented (50.5%), 50 not implemented
- 2024Qualified opinionBula, Camarines Sur23 of 71 prior COA recommendations fully implemented (32.4%), 48 not implemented
- 2024Qualified opinionBulacan55 of 81 prior COA recommendations fully implemented (67.9%), 26 not implemented
- 2024Qualified opinionBulacan, Bulacan21 of 35 prior COA recommendations fully implemented (60%), 14 not implemented
- 2024Modified opinionBuldon, Maguindanao del Norte8 of 25 prior COA recommendations fully implemented (32%), 17 not implemented
- 2024Qualified opinionBunawan, Agusan del Sur12 of 14 prior COA recommendations fully implemented (85.7%), 2 not implemented
- 2024Unmodified opinionBurdeos, Quezon10 of 23 prior COA recommendations fully implemented (43.5%), 13 not implemented
- 2024Unmodified opinionBurgos, Pangasinan4 of 33 prior COA recommendations fully implemented (12.1%), 29 not implemented
- 2024Unmodified opinionBurgos, La Union14 of 29 prior COA recommendations fully implemented (48.3%), 15 not implemented
- 2024Unmodified opinionBurgos, Ilocos Sur13 of 29 prior COA recommendations fully implemented (44.8%), 16 not implemented
- 2024Qualified opinionBurgos, Isabela26 of 53 prior COA recommendations fully implemented (49.1%), 27 not implemented
- 2024Qualified opinionBusuanga, Palawan34 of 50 prior COA recommendations fully implemented (68%), 16 not implemented
- 2024Opinion not statedButig, Lanao del Sur8 of 16 prior COA recommendations fully implemented (50%), 8 not implemented
- 2024Qualified opinionCabagan, Isabela19 of 30 prior COA recommendations fully implemented (63.3%), 11 not implemented
- 2024Unmodified opinionCabangan, Zambales15 of 45 prior COA recommendations fully implemented (33.3%), 30 not implemented
- 2024Qualified opinionCabarroguis, Quirino22 of 50 prior COA recommendations fully implemented (44%), 28 not implemented
- 2024Qualified opinionCabatuan, Isabela22 of 58 prior COA recommendations fully implemented (37.9%), 36 not implemented
- 2024Qualified opinionCabatuan, Iloilo22 of 41 prior COA recommendations fully implemented (53.7%), 19 not implemented