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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
1,683 LGUs
LGUProvinceYearOpinionPrior-year recommendations fully implementedSource
Calauan municipalityLaguna2024qualified22 of 53PDF
Calayan municipalityCagayan2024qualified3 of 7PDF
Calbiga municipalitySamar2024qualified18 of 39PDF
Calinog municipalityIloilo2024qualifiednot statedPDF
Calintaan municipalityOccidental Mindoro2024qualified19 of 40PDF
Calubian municipalityLeyte2024qualified34 of 71PDF
Calumpit municipalityBulacan2024qualifiednot statedPDF
Caluya municipalityAntique2024qualified27 of 56PDF
Camalaniugan municipalityCagayan2024unmodified7 of 8PDF
Camalig municipalityAlbay2024unmodifiednot statedPDF
Camaligan municipalityCamarines Sur2024qualifiednot statedPDF
Camarines Norte provinceCamarines Norte2024qualified45 of 147PDF
Camarines Sur provinceCamarines Sur2024qualified186 of 431PDF
Camiguin provinceCamiguin2024qualified40 of 64PDF
Camiling municipalityTarlac2024qualifiednot statedPDF
Can-Avid municipalityEastern Samar2024qualifiednot statedPDF
Canaman municipalityCamarines Sur2024qualifiednot statedPDF
Candaba municipalityPampanga2024qualifiednot statedPDF
Candelaria municipalityQuezon2024qualifiednot statedPDF
Candelaria municipalityZambales2024not stated23 of 46PDF
Candijay municipalityBohol2024qualified20 of 52PDF
Candoni municipalityNegros Occidental2024qualifiednot statedPDF
Cantilan municipalitySurigao del Sur2024qualified21 of 34PDF
Caoayan municipalityIlocos Sur2024qualified11 of 28PDF
Capalonga municipalityCamarines Norte2024qualified11 of 36PDF

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.