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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
Culasi municipalityAntique2024qualified13 of 36PDF
Currimao municipalityIlocos Norte2024qualified26 of 62PDF
Cuyapo municipalityNueva Ecija2024qualified11 of 33PDF
Cuyo municipalityPalawan2024qualified26 of 46PDF
Daanbantayan municipalityCebu2024qualified45 of 104PDF
Daet municipalityCamarines Norte2024qualified38 of 70PDF
Dagami municipalityLeyte2024qualifiednot statedPDF
Dagohoy municipalityBohol2024qualified8 of 23PDF
Daguioman municipalityAbra2024qualified28 of 98PDF
Dalaguete municipalityCebu2024qualified6 of 42PDF
Damulog municipalityBukidnon2024qualifiednot statedPDF
Danao municipalityBohol2024qualified43 of 56PDF
Danao City cityCebu2024unmodified11 of 33PDF
Dangcagan municipalityBukidnon2024qualifiednot statedPDF
Danglas municipalityAbra2024qualified23 of 75PDF
Dao municipalityCapiz2024qualifiednot statedPDF
Dapa municipalitySurigao del Norte2024qualified18 of 21PDF
Daraga municipalityAlbay2024modifiednot statedPDF
Daram municipalitySamar2024qualifiednot statedPDF
Dasol municipalityPangasinan2024qualifiednot statedPDF
Datu Abdullah Sangki municipalityMaguindanao del Sur2024qualified11 of 16PDF
Datu Anggal Midtimbang municipalityMaguindanao del Sur2024not statednot statedPDF
Datu Blah T. Sinsuat municipalityMaguindanao del Norte2024qualifiednot statedPDF
Datu Hoffer Ampatuan municipalityMaguindanao del Sur2024qualified7 of 16PDF
Datu Odin Sinsuat municipalityMaguindanao del Norte2024qualifiednot 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.