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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
Omar municipalitySulu2024qualifiednot statedPDF
Opol municipalityMisamis Oriental2024qualified18 of 59PDF
Orani municipalityBataan2024qualified16 of 54PDF
Oras municipalityEastern Samar2024qualified32 of 66PDF
Oriental Mindoro provinceOriental Mindoro2024qualified43 of 130PDF
Orion municipalityBataan2024qualified30 of 72PDF
Ormoc City cityLeyte2024qualifiednot statedPDF
Oslob municipalityCebu2024qualified21 of 43PDF
Oton municipalityIloilo2024qualifiednot statedPDF
Padada municipalityDavao del Sur2024qualifiednot statedPDF
Padre Burgos municipalityQuezon2024unmodifiednot statedPDF
Padre Burgos municipalitySouthern Leyte2024qualifiednot statedPDF
Padre Garcia municipalityBatangas2024qualified40 of 72PDF
Paete municipalityLaguna2024unmodifiednot statedPDF
Pagalungan municipalityMaguindanao del Sur2024qualified8 of 13PDF
Pagayawan municipalityLanao del Sur2024qualifiednot statedPDF
Pagbilao municipalityQuezon2024unmodifiednot statedPDF
Paglat municipalityMaguindanao del Sur2024qualified8 of 17PDF
Pagsanghan municipalitySamar2024not statednot statedPDF
Pagsanjan municipalityLaguna2024unmodified18 of 44PDF
Pagudpud municipalityIlocos Norte2024unmodified9 of 22PDF
Pakil municipalityLaguna2024qualifiednot statedPDF
Palanan municipalityIsabela2024qualifiednot statedPDF
Palapag municipalityNorthern Samar2024qualified31 of 47PDF
Palauig municipalityZambales2024qualified33 of 76PDF

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.