COA Audit Opinions
Audit opinions on the financial statements of provinces, cities and municipalities, CY2024 (COA executive summaries)
1,323 LGUs
| LGU | Province | Year | Opinion | Prior-year recommendations fully implemented | Source |
|---|---|---|---|---|---|
| Aborlan municipality | Palawan | 2024 | qualified | 15 of 50 | |
| Abucay municipality | Bataan | 2024 | qualified | 29 of 52 | |
| Abulug municipality | Cagayan | 2024 | qualified | not stated | |
| Abuyog municipality | Leyte | 2024 | qualified | 26 of 70 | |
| Adams municipality | Ilocos Norte | 2024 | qualified | not stated | |
| Aglipay municipality | Quirino | 2024 | qualified | 9 of 29 | |
| Agno municipality | Pangasinan | 2024 | qualified | 4 of 42 | |
| Agoo municipality | La Union | 2024 | qualified | not stated | |
| Aguilar municipality | Pangasinan | 2024 | qualified | not stated | |
| Agusan del Norte province | Agusan del Norte | 2024 | qualified | not stated | |
| Agusan del Sur province | Agusan del Sur | 2024 | qualified | 13 of 31 | |
| Agutaya municipality | Palawan | 2024 | qualified | not stated | |
| Ajuy municipality | Iloilo | 2024 | qualified | 30 of 70 | |
| Akbar municipality | Basilan | 2024 | qualified | 11 of 21 | |
| Aklan province | Aklan | 2024 | qualified | not stated | |
| Al-Barka municipality | Basilan | 2024 | qualified | 15 of 25 | |
| Alabel municipality | Sarangani | 2024 | qualified | not stated | |
| Alamada municipality | Cotabato | 2024 | qualified | not stated | |
| Alaminos municipality | Laguna | 2024 | qualified | not stated | |
| Alangalang municipality | Leyte | 2024 | qualified | not stated | |
| Albay province | Albay | 2024 | qualified | not stated | |
| Albuera municipality | Leyte | 2024 | qualified | not stated | |
| Alburquerque municipality | Bohol | 2024 | qualified | 8 of 26 | |
| Alcala municipality | Pangasinan | 2024 | qualified | not stated | |
| Alcala municipality | Cagayan | 2024 | qualified | not stated |
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.