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COA Audit Opinions

Audit opinions on the financial statements of provinces, cities and municipalities, CY2024 (COA executive summaries)
qualified
1,323
unmodified
231
not stated
91
modified
27
adverse
6
disclaimer
5
91 LGUs
LGUProvinceYearOpinionPrior-year recommendations fully implementedSource
Agoncillo municipalityBatangas2024not statednot statedPDF
Anao municipalityTarlac2024not stated31 of 71PDF
Balayan municipalityBatangas2024not stated24 of 48PDF
Balete municipalityBatangas2024not stated17 of 43PDF
Balungao municipalityPangasinan2024not statednot statedPDF
Banaue municipalityIfugao2024not stated19 of 40PDF
Bangued municipalityAbra2024not stated8 of 35PDF
Batangas provinceBatangas2024not statednot statedPDF
Bauan municipalityBatangas2024not statednot statedPDF
Bayang municipalityLanao del Sur2024not statednot statedPDF
Bongabong municipalityOriental Mindoro2024not statednot statedPDF
Botolan municipalityZambales2024not stated27 of 48PDF
Bulalacao municipalityOriental Mindoro2024not statednot statedPDF
Butig municipalityLanao del Sur2024not stated8 of 16PDF
Calabanga municipalityCamarines Sur2024not statednot statedPDF
Calatagan municipalityBatangas2024not statednot statedPDF
Candelaria municipalityZambales2024not stated23 of 46PDF
Carrascal municipalitySurigao del Sur2024not stated11 of 24PDF
City of Angeles cityPampanga2024not statednot statedPDF
City of Calapan cityOriental Mindoro2024not statednot statedPDF
City of Lipa cityBatangas2024not statednot statedPDF
City of Tabuk cityKalinga2024not statednot statedPDF
Cuenca municipalityBatangas2024not stated18 of 37PDF
Datu Anggal Midtimbang municipalityMaguindanao del Sur2024not statednot statedPDF
Davao del Sur provinceDavao del Sur2024not statednot statedPDF

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.