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 |
|---|---|---|---|---|---|
| Mankayan municipality | Benguet | 2024 | qualified | 49 of 70 | |
| Manolo Fortich municipality | Bukidnon | 2024 | qualified | not stated | |
| Mansalay municipality | Oriental Mindoro | 2024 | not stated | not stated | |
| Manticao municipality | Misamis Oriental | 2024 | qualified | 9 of 46 | |
| Manukan municipality | Zamboanga del Norte | 2024 | qualified | not stated | |
| Mapanas municipality | Northern Samar | 2024 | unmodified | not stated | |
| Mapandan municipality | Pangasinan | 2024 | qualified | not stated | |
| Mapun municipality | Tawi-Tawi | 2024 | qualified | not stated | |
| Marabut municipality | Samar | 2024 | qualified | 18 of 43 | |
| Maragondon municipality | Cavite | 2024 | qualified | not stated | |
| Maragusan municipality | Davao de Oro | 2024 | qualified | 11 of 13 | |
| Maramag municipality | Bukidnon | 2024 | modified | not stated | |
| Marantao municipality | Lanao del Sur | 2024 | not stated | not stated | |
| Marcos municipality | Ilocos Norte | 2024 | modified | 10 of 16 | |
| Margosatubig municipality | Zamboanga del Sur | 2024 | qualified | 29 of 66 | |
| Maria municipality | Siquijor | 2024 | qualified | not stated | |
| Maria Aurora municipality | Aurora | 2024 | unmodified | not stated | |
| Maribojoc municipality | Bohol | 2024 | qualified | 12 of 14 | |
| Marihatag municipality | Surigao del Sur | 2024 | qualified | not stated | |
| Marilao municipality | Bulacan | 2024 | qualified | 36 of 54 | |
| Marinduque province | Marinduque | 2024 | qualified | 39 of 119 | |
| Maripipi municipality | Biliran | 2024 | qualified | not stated | |
| Mariveles municipality | Bataan | 2024 | qualified | 28 of 80 | |
| Marogong municipality | Lanao del Sur | 2024 | qualified | 16 of 20 | |
| Masantol municipality | Pampanga | 2024 | qualified | 22 of 60 |
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.