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 |
|---|---|---|---|---|---|
| Hilongos municipality | Leyte | 2024 | qualified | not stated | |
| Hinabangan municipality | Samar | 2024 | qualified | not stated | |
| Hinatuan municipality | Surigao del Sur | 2024 | qualified | not stated | |
| Hindang municipality | Leyte | 2024 | qualified | 68 of 80 | |
| Hingyon municipality | Ifugao | 2024 | not stated | 17 of 29 | |
| Hinigaran municipality | Negros Occidental | 2024 | qualified | not stated | |
| Hinoba-an municipality | Negros Occidental | 2024 | qualified | not stated | |
| Hinunangan municipality | Southern Leyte | 2024 | qualified | not stated | |
| Hinundayan municipality | Southern Leyte | 2024 | qualified | not stated | |
| Hungduan municipality | Ifugao | 2024 | not stated | not stated | |
| Iba municipality | Zambales | 2024 | not stated | 26 of 48 | |
| Ibaan municipality | Batangas | 2024 | qualified | 20 of 58 | |
| Ibajay municipality | Aklan | 2024 | qualified | not stated | |
| Ifugao province | Ifugao | 2024 | qualified | not stated | |
| Igbaras municipality | Iloilo | 2024 | qualified | not stated | |
| Iguig municipality | Cagayan | 2024 | qualified | not stated | |
| Ilocos Norte province | Ilocos Norte | 2024 | unmodified | 15 of 20 | |
| Ilocos Sur province | Ilocos Sur | 2024 | qualified | 26 of 81 | |
| Ilog municipality | Negros Occidental | 2024 | qualified | not stated | |
| Iloilo province | Iloilo | 2024 | qualified | 39 of 134 | |
| Imelda municipality | Zamboanga Sibugay | 2024 | qualified | 19 of 67 | |
| Impasug-ong municipality | Bukidnon | 2024 | qualified | not stated | |
| Inabanga municipality | Bohol | 2024 | qualified | 22 of 58 | |
| Indanan municipality | Sulu | 2024 | qualified | not stated | |
| Indang municipality | Cavite | 2024 | qualified | 20 of 51 |
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.