This section contains the Compliance Audit Reports (CARs) for CY 2022 on Cities, Provinces, and some Municipalities, with audit focus on the Utilization of the 20% Development Fund, pursuant to Item 3.2.5 of DBM-DOF-DILG Joint Memorandum Circular No. 1 dated November 4, 2020.


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

2. Audit Reports on the Utilization of 20% Development Fund of Local Government Agencies are in the form of Management Letters (MLs). Compliance Audit is a stand-alone activity, in accordance with International Standards of Supreme Audit Institutions (ISSAI) 4000 and the Compliance Audit Manual. CA Manual contains the framework for the process of compliance auditing in the Philippine public sector.

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