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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
Datu Paglas municipalityMaguindanao del Sur2024qualified8 of 16PDF
Datu Piang municipalityMaguindanao del Sur2024qualified10 of 12PDF
Datu Salibo municipalityMaguindanao del Sur2024qualifiednot statedPDF
Datu Saudi Ampatuan municipalityMaguindanao del Sur2024qualified3 of 13PDF
Datu Unsay municipalityMaguindanao del Sur2024qualified9 of 13PDF
Dauin municipalityNegros Oriental2024qualified25 of 99PDF
Dauis municipalityBohol2024qualifiednot statedPDF
Davao Occidental provinceDavao Occidental2024unmodifiednot statedPDF
Davao Oriental provinceDavao Oriental2024qualified21 of 41PDF
Davao de Oro provinceDavao de Oro2024qualified51 of 64PDF
Davao del Norte provinceDavao del Norte2024unmodifiednot statedPDF
Davao del Sur provinceDavao del Sur2024not statednot statedPDF
Del Carmen municipalitySurigao del Norte2024qualifiednot statedPDF
Del Gallego municipalityCamarines Sur2024unmodifiednot statedPDF
Delfin Albano municipalityIsabela2024unmodified9 of 12PDF
Diadi municipalityNueva Vizcaya2024qualifiednot statedPDF
Diffun municipalityQuirino2024qualifiednot statedPDF
Dilasag municipalityAurora2024not stated30 of 60PDF
Dimasalang municipalityMasbate2024qualified28 of 66PDF
Dimataling municipalityZamboanga del Sur2024qualified32 of 82PDF
Dimiao municipalityBohol2024qualified11 of 29PDF
Dinagat municipalityDinagat Islands2024qualified22 of 35PDF
Dinagat Islands provinceDinagat Islands2024qualified33 of 43PDF
Dinalungan municipalityAurora2024not stated25 of 45PDF
Dinalupihan municipalityBataan2024qualified20 of 57PDF

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.