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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
Dumaran municipalityPalawan2024qualified11 of 32PDF
Dumarao municipalityCapiz2024unmodifiednot statedPDF
Dumingag municipalityZamboanga del Sur2024qualified23 of 51PDF
Dupax del Norte municipalityNueva Vizcaya2024qualifiednot statedPDF
Dupax del Sur municipalityNueva Vizcaya2024qualifiednot statedPDF
Eastern Samar provinceEastern Samar2024qualifiednot statedPDF
Echague municipalityIsabela2024not statednot statedPDF
El Nido municipalityPalawan2024qualified21 of 107PDF
Enrile municipalityCagayan2024qualifiednot statedPDF
Enrique B. Magalona municipalityNegros Occidental2024qualifiednot statedPDF
Enrique Villanueva municipalitySiquijor2024qualifiednot statedPDF
Esperanza municipalityAgusan del Sur2024qualified6 of 8PDF
Esperanza municipalitySultan Kudarat2024qualifiednot statedPDF
Esperanza municipalityMasbate2024qualifiednot statedPDF
Estancia municipalityIloilo2024qualified24 of 58PDF
Famy municipalityLaguna2024qualified65 of 109PDF
Ferrol municipalityRomblon2024qualified21 of 75PDF
Flora municipalityApayao2024modified18 of 37PDF
Floridablanca municipalityPampanga2024qualified17 of 41PDF
Gabaldon municipalityNueva Ecija2024unmodified18 of 38PDF
Gainza municipalityCamarines Sur2024qualifiednot statedPDF
Galimuyod municipalityIlocos Sur2024qualified41 of 76PDF
Gamay municipalityNorthern Samar2024qualified18 of 34PDF
Gamu municipalityIsabela2024unmodified20 of 33PDF
Ganassi municipalityLanao del Sur2024qualified7 of 9PDF

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.