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 opinionCabiao, Nueva Ecija14 of 45 prior COA recommendations fully implemented (31.1%), 31 not implemented
- 2024Qualified opinionCabucgayan, Biliran19 of 40 prior COA recommendations fully implemented (47.5%), 21 not implemented
- 2024Qualified opinionCabugao, Ilocos Sur13 of 34 prior COA recommendations fully implemented (38.2%), 21 not implemented
- 2024Modified opinionCabusao, Camarines Sur13 of 102 prior COA recommendations fully implemented (12.7%), 89 not implemented
- 2024Qualified opinionCagdianao, Dinagat Islands8 of 14 prior COA recommendations fully implemented (57.1%), 6 not implemented
- 2024Qualified opinionCainta, Rizal20 of 85 prior COA recommendations fully implemented (23.5%), 65 not implemented
- 2024Qualified opinionCajidiocan, Romblon18 of 39 prior COA recommendations fully implemented (46.2%), 21 not implemented
- 2024Qualified opinionCalamba, Misamis Occidental18 of 32 prior COA recommendations fully implemented (56.3%), 14 not implemented
- 2024Qualified opinionCalanasan, Apayao22 of 28 prior COA recommendations fully implemented (78.6%), 6 not implemented
- 2024Qualified opinionCalape, Bohol20 of 34 prior COA recommendations fully implemented (58.8%), 14 not implemented
- 2024Qualified opinionCalasiao, Pangasinan22 of 52 prior COA recommendations fully implemented (42.3%), 30 not implemented
- 2024Qualified opinionCalatrava, Romblon25 of 69 prior COA recommendations fully implemented (36.2%), 44 not implemented
- 2024Qualified opinionCalauan, Laguna22 of 53 prior COA recommendations fully implemented (41.5%), 31 not implemented
- 2024Qualified opinionCalayan, Cagayan3 of 7 prior COA recommendations fully implemented (42.9%), 1 partially, 3 not implemented
- 2024Qualified opinionCalbiga, Samar18 of 39 prior COA recommendations fully implemented (46.2%), 21 not implemented
- 2024Qualified opinionCalintaan, Occidental Mindoro19 of 40 prior COA recommendations fully implemented (47.5%), 21 not implemented
- 2024Qualified opinionCalubian, Leyte34 of 71 prior COA recommendations fully implemented (47.9%), 37 not implemented
- 2024Qualified opinionCaluya, Antique27 of 56 prior COA recommendations fully implemented (48.2%), 29 not implemented
- 2024Unmodified opinionCamalaniugan, Cagayan7 of 8 prior COA recommendations fully implemented (87.5%), 1 partially
- 2024Qualified opinionCamarines Norte45 of 147 prior COA recommendations fully implemented (30.6%), 102 not implemented
- 2024Qualified opinionCamarines Sur186 of 431 prior COA recommendations fully implemented (43.2%), 245 not implemented
- 2024Qualified opinionCamiguin40 of 64 prior COA recommendations fully implemented (62.5%), 24 not implemented
- 2024Opinion not statedCandelaria, Zambales23 of 46 prior COA recommendations fully implemented (50%), 23 not implemented