COA Audit Opinions
Audit opinions on the financial statements of provinces, cities and municipalities, CY2024 (COA executive summaries)
6 LGUs
| LGU | Province | Year | Opinion | Prior-year recommendations fully implemented | Source |
|---|---|---|---|---|---|
| Argao municipality | Cebu | 2024 | adverse | 16 of 75 | |
| Badian municipality | Cebu | 2024 | adverse | 21 of 58 | |
| Baliguian municipality | Zamboanga del Norte | 2024 | adverse | 42 of 133 | |
| Jasaan municipality | Misamis Oriental | 2024 | adverse | 17 of 70 | |
| San Jose municipality | Antique | 2024 | adverse | 7 of 28 | |
| Santa Lucia municipality | Ilocos Sur | 2024 | adverse | 7 of 22 |
COA states that an audit opinion is not a rating, score or grade, so PisoScan does not rank LGUs by it. An opinion is about the fairness of the financial statements and is not proof of wrongdoing. "Modified" means the summary says the opinion was modified without naming the type. Read the linked COA summary for the findings.