This section contains the Compliance Audit Reports (CARs) from CY 2022 to CY 2023 of the Local Government Agencies and Government-Owned and/or Controlled Corporations. Compliance Audit is a stand-alone activity, in accordance with the International Standards of Supreme Audit Institutions (ISSAIs) Series 4000 and the Compliance Audit Manual. CA Manual contains the framework for the process of the compliance auditing in the Philippine public sector.

(Reference: COA Resolution No. 2020-011 dated January 31, 2020)


1. The Compliance Audit Reports are in the form of Management Letters (MLs).

2. The Compliance Audit Report files are password-protected and presented in MS Word/MS Excel/PDF.