COA Audit Opinions
Audit opinions on the financial statements of provinces, cities and municipalities, CY2024 (COA executive summaries)
1,683 LGUs
| LGU | Province | Year | Opinion | Prior-year recommendations fully implemented | Source |
|---|---|---|---|---|---|
| City of Laoag city | Ilocos Norte | 2024 | unmodified | 18 of 35 | |
| City of Lapu-Lapu city | Cebu | 2024 | qualified | 28 of 92 | |
| City of Las Piñas city | NCR, Fourth District (Not a Province) | 2024 | unmodified | 23 of 29 | |
| City of Legazpi city | Albay | 2024 | unmodified | 29 of 73 | |
| City of Ligao city | Albay | 2024 | qualified | 63 of 128 | |
| City of Lipa city | Batangas | 2024 | not stated | not stated | |
| City of Lucena city | Quezon | 2024 | unmodified | not stated | |
| City of Maasin city | Southern Leyte | 2024 | qualified | not stated | |
| City of Makati city | NCR, Fourth District (Not a Province) | 2024 | unmodified | 32 of 45 | |
| City of Malabon city | NCR, Third District (Not a Province) | 2024 | qualified | 41 of 65 | |
| City of Malaybalay city | Bukidnon | 2024 | qualified | 29 of 80 | |
| City of Malolos city | Bulacan | 2024 | qualified | 44 of 97 | |
| City of Mandaluyong city | NCR, Second District (Not a Province) | 2024 | unmodified | 23 of 38 | |
| City of Mandaue city | Cebu | 2024 | qualified | 47 of 109 | |
| City of Manila city | NCR, City of Manila, First District (Not a Province) | 2024 | qualified | 17 of 27 | |
| City of Marawi city | Lanao del Sur | 2024 | qualified | not stated | |
| City of Marikina city | NCR, Second District (Not a Province) | 2024 | qualified | 80 of 114 | |
| City of Masbate city | Masbate | 2024 | qualified | not stated | |
| City of Mati city | Davao Oriental | 2024 | qualified | not stated | |
| City of Meycauayan city | Bulacan | 2024 | qualified | not stated | |
| City of Muntinlupa city | NCR, Fourth District (Not a Province) | 2024 | unmodified | 46 of 66 | |
| City of Naga city | Cebu | 2024 | qualified | 47 of 110 | |
| City of Naga city | Camarines Sur | 2024 | qualified | not stated | |
| City of Navotas city | NCR, Third District (Not a Province) | 2024 | unmodified | 31 of 48 | |
| City of Olongapo city | Zambales | 2024 | qualified | 18 of 46 |
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.