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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
Magsaysay municipalityOccidental Mindoro2024unmodified18 of 34PDF
Magsaysay municipalityMisamis Oriental2024qualifiednot statedPDF
Magsaysay municipalityDavao del Sur2024unmodified12 of 15PDF
Magsingal municipalityIlocos Sur2024qualified17 of 50PDF
Maguindanao del Norte provinceMaguindanao del Norte2024qualifiednot statedPDF
Maguindanao del Sur provinceMaguindanao del Sur2024qualifiednot statedPDF
Maguing municipalityLanao del Sur2024unmodifiednot statedPDF
Mahaplag municipalityLeyte2024qualified21 of 72PDF
Mahatao municipalityBatanes2024qualified34 of 48PDF
Mahayag municipalityZamboanga del Sur2024qualified31 of 52PDF
Mahinog municipalityCamiguin2024qualified16 of 27PDF
Maigo municipalityLanao del Norte2024qualifiednot statedPDF
Maimbung municipalitySulu2024qualifiednot statedPDF
Mainit municipalitySurigao del Norte2024qualified19 of 31PDF
Maitum municipalitySarangani2024qualifiednot statedPDF
Majayjay municipalityLaguna2024qualifiednot statedPDF
Makato municipalityAklan2024qualifiednot statedPDF
Makilala municipalityCotabato2024qualifiednot statedPDF
Malabang municipalityLanao del Sur2024not statednot statedPDF
Malabuyoc municipalityCebu2024qualified18 of 43PDF
Malalag municipalityDavao del Sur2024unmodifiednot statedPDF
Malangas municipalityZamboanga Sibugay2024qualifiednot statedPDF
Malapatan municipalitySarangani2024qualifiednot statedPDF
Malasiqui municipalityPangasinan2024qualifiednot statedPDF
Malay municipalityAklan2024qualified42 of 58PDF

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.