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 opinionCandijay, Bohol20 of 52 prior COA recommendations fully implemented (38.5%), 32 not implemented
- 2024Qualified opinionCantilan, Surigao del Sur21 of 34 prior COA recommendations fully implemented (61.8%), 13 not implemented
- 2024Qualified opinionCaoayan, Ilocos Sur11 of 28 prior COA recommendations fully implemented (39.3%), 17 not implemented
- 2024Qualified opinionCapalonga, Camarines Norte11 of 36 prior COA recommendations fully implemented (30.6%), 25 not implemented
- 2024Qualified opinionCaramoran, Catanduanes33 of 70 prior COA recommendations fully implemented (47.1%), 37 not implemented
- 2024Unmodified opinionCarasi, Ilocos Norte7 of 17 prior COA recommendations fully implemented (41.2%), 10 not implemented
- 2024Qualified opinionCardona, Rizal21 of 32 prior COA recommendations fully implemented (65.6%), 11 not implemented
- 2024Qualified opinionCarles, Iloilo30 of 81 prior COA recommendations fully implemented (37%), 51 not implemented
- 2024Unmodified opinionCarmen, Davao del Norte17 of 17 prior COA recommendations fully implemented (100%)
- 2024Qualified opinionCarmen, Cebu6 of 36 prior COA recommendations fully implemented (16.7%), 30 not implemented
- 2024Qualified opinionCarmen, Bohol15 of 42 prior COA recommendations fully implemented (35.7%), 27 not implemented
- 2024Qualified opinionCarranglan, Nueva Ecija18 of 40 prior COA recommendations fully implemented (45%), 22 not implemented
- 2024Opinion not statedCarrascal, Surigao del Sur11 of 24 prior COA recommendations fully implemented (45.8%), 13 not implemented
- 2024Qualified opinionCasiguran, Aurora24 of 55 prior COA recommendations fully implemented (43.6%), 31 not implemented
- 2024Qualified opinionCasiguran, Sorsogon45 of 110 prior COA recommendations fully implemented (40.9%), 65 not implemented
- 2024Unmodified opinionCastilla, Sorsogon39 of 63 prior COA recommendations fully implemented (61.9%), 24 not implemented
- 2024Qualified opinionCastillejos, Zambales13 of 37 prior COA recommendations fully implemented (35.1%), 24 not implemented
- 2024Qualified opinionCataingan, Masbate39 of 118 prior COA recommendations fully implemented (33.1%), 79 not implemented
- 2024Qualified opinionCatanduanes55 of 78 prior COA recommendations fully implemented (70.5%), 23 not implemented
- 2024Qualified opinionCatigbian, Bohol17 of 35 prior COA recommendations fully implemented (48.6%), 18 not implemented
- 2024Qualified opinionCatmon, Cebu10 of 33 prior COA recommendations fully implemented (30.3%), 23 not implemented
- 2024Qualified opinionCatubig, Northern Samar21 of 44 prior COA recommendations fully implemented (47.7%), 23 not implemented
- 2024Qualified opinionCavinti, Laguna13 of 43 prior COA recommendations fully implemented (30.2%), 30 not implemented