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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
Catarman municipalityNorthern Samar2024unmodifiednot statedPDF
Catarman municipalityCamiguin2024qualifiednot statedPDF
Cateel municipalityDavao Oriental2024qualifiednot statedPDF
Catigbian municipalityBohol2024qualified17 of 35PDF
Catmon municipalityCebu2024qualified10 of 33PDF
Catubig municipalityNorthern Samar2024qualified21 of 44PDF
Cauayan municipalityNegros Occidental2024qualifiednot statedPDF
Cavinti municipalityLaguna2024qualified13 of 43PDF
Cavite provinceCavite2024qualifiednot statedPDF
Cawayan municipalityMasbate2024qualifiednot statedPDF
Cebu provinceCebu2024qualified26 of 138PDF
Cervantes municipalityIlocos Sur2024unmodified7 of 18PDF
City of Alaminos cityPangasinan2024qualified20 of 44PDF
City of Angeles cityPampanga2024not statednot statedPDF
City of Antipolo cityRizal2024qualified15 of 32PDF
City of Bacolod cityNegros Occidental2024qualifiednot statedPDF
City of Bacoor cityCavite2024qualifiednot statedPDF
City of Bago cityNegros Occidental2024unmodifiednot statedPDF
City of Baguio cityBenguet2024qualified29 of 99PDF
City of Bais cityNegros Oriental2024qualified28 of 83PDF
City of Balanga cityBataan2024unmodifiednot statedPDF
City of Baliwag cityBulacan2024qualified16 of 35PDF
City of Batac cityIlocos Norte2024unmodified34 of 81PDF
City of Bayawan cityNegros Oriental2024qualified20 of 44PDF
City of Baybay cityLeyte2024qualified33 of 43PDF

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.