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 |
|---|---|---|---|---|---|
| Malilipot municipality | Albay | 2024 | modified | not stated | |
| Malimono municipality | Surigao del Norte | 2024 | qualified | not stated | |
| Malinao municipality | Aklan | 2024 | unmodified | not stated | |
| Malinao municipality | Albay | 2024 | modified | not stated | |
| Malita municipality | Davao Occidental | 2024 | unmodified | 17 of 19 | |
| Malitbog municipality | Southern Leyte | 2024 | qualified | not stated | |
| Malitbog municipality | Bukidnon | 2024 | qualified | not stated | |
| Mallig municipality | Isabela | 2024 | unmodified | 33 of 41 | |
| Malungon municipality | Sarangani | 2024 | qualified | 29 of 69 | |
| Maluso municipality | Basilan | 2024 | qualified | 19 of 30 | |
| Malvar municipality | Batangas | 2024 | not stated | not stated | |
| Mamasapano municipality | Maguindanao del Sur | 2024 | qualified | not stated | |
| Mambajao municipality | Camiguin | 2024 | qualified | not stated | |
| Mamburao municipality | Occidental Mindoro | 2024 | qualified | 20 of 49 | |
| Mambusao municipality | Capiz | 2024 | qualified | 24 of 34 | |
| Manabo municipality | Abra | 2024 | qualified | 23 of 53 | |
| Manaoag municipality | Pangasinan | 2024 | qualified | 38 of 113 | |
| Manapla municipality | Negros Occidental | 2024 | qualified | not stated | |
| Manay municipality | Davao Oriental | 2024 | qualified | not stated | |
| Mandaon municipality | Masbate | 2024 | qualified | not stated | |
| Mangaldan municipality | Pangasinan | 2024 | qualified | not stated | |
| Mangatarem municipality | Pangasinan | 2024 | qualified | 22 of 40 | |
| Mangudadatu municipality | Maguindanao del Sur | 2024 | modified | not stated | |
| Manito municipality | Albay | 2024 | unmodified | not stated | |
| Manjuyod municipality | Negros Oriental | 2024 | qualified | 7 of 61 |
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.