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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
Perez municipalityQuezon2024unmodifiednot statedPDF
Peñablanca municipalityCagayan2024qualifiednot statedPDF
Peñaranda municipalityNueva Ecija2024qualifiednot statedPDF
Peñarrubia municipalityAbra2024qualifiednot statedPDF
Piagapo municipalityLanao del Sur2024qualifiednot statedPDF
Piat municipalityCagayan2024qualifiednot statedPDF
Picong municipalityLanao del Sur2024not statednot statedPDF
Piddig municipalityIlocos Norte2024qualified24 of 62PDF
Pigkawayan municipalityCotabato2024qualifiednot statedPDF
Pikit municipalityCotabato2024qualifiednot statedPDF
Pila municipalityLaguna2024unmodifiednot statedPDF
Pilar municipalityBohol2024qualified17 of 43PDF
Pilar municipalityCebu2024qualified11 of 34PDF
Pilar municipalitySurigao del Norte2024qualified6 of 9PDF
Pilar municipalitySorsogon2024unmodifiednot statedPDF
Pilar municipalityBataan2024unmodifiednot statedPDF
Pilar municipalityCapiz2024qualifiednot statedPDF
Pilar municipalityAbra2024not stated4 of 13PDF
Pili municipalityCamarines Sur2024qualifiednot statedPDF
Pililla municipalityRizal2024qualifiednot statedPDF
Pinabacdao municipalitySamar2024qualified22 of 53PDF
Pinamalayan municipalityOriental Mindoro2024not statednot statedPDF
Pinamungajan municipalityCebu2024qualified41 of 55PDF
Pinili municipalityIlocos Norte2024qualified10 of 33PDF
Pintuyan municipalitySouthern Leyte2024qualifiednot 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.