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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
Lucban municipalityQuezon2024unmodifiednot statedPDF
Lugait municipalityMisamis Oriental2024qualified7 of 21PDF
Lugus municipalitySulu2024qualified1 of 12PDF
Luisiana municipalityLaguna2024unmodifiednot statedPDF
Lumba-Bayabao municipalityLanao del Sur2024unmodifiednot statedPDF
Lumbaca-Unayan municipalityLanao del Sur2024not stated11 of 23PDF
Lumban municipalityLaguna2024unmodified30 of 46PDF
Lumbatan municipalityLanao del Sur2024not stated15 of 24PDF
Lumbayanague municipalityLanao del Sur2024not statednot statedPDF
Luna municipalityApayao2024qualified19 of 32PDF
Luna municipalityLa Union2024qualifiednot statedPDF
Luna municipalityIsabela2024qualified17 of 32PDF
Lupao municipalityNueva Ecija2024qualified21 of 35PDF
Lupi municipalityCamarines Sur2024qualifiednot statedPDF
Lupon municipalityDavao Oriental2024unmodifiednot statedPDF
Lutayan municipalitySultan Kudarat2024qualifiednot statedPDF
Luuk municipalitySulu2024qualified7 of 15PDF
M'Lang municipalityCotabato2024qualifiednot statedPDF
Ma-Ayon municipalityCapiz2024qualified32 of 49PDF
Maasim municipalitySarangani2024qualified28 of 41PDF
Maasin municipalityIloilo2024qualified21 of 53PDF
Mabalacat City cityPampanga2024qualified47 of 78PDF
Mabinay municipalityNegros Oriental2024qualified14 of 43PDF
Mabini municipalityPangasinan2024qualified20 of 55PDF
Mabini municipalityBatangas2024not statednot 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.