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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
President Carlos P. Garcia municipalityBohol2024qualified10 of 25PDF
President Quirino municipalitySultan Kudarat2024unmodifiednot statedPDF
President Roxas municipalityCapiz2024qualified27 of 41PDF
President Roxas municipalityCotabato2024qualifiednot statedPDF
Prieto Diaz municipalitySorsogon2024unmodifiednot statedPDF
Prosperidad municipalityAgusan del Sur2024qualified11 of 16PDF
Pualas municipalityLanao del Sur2024qualifiednot statedPDF
Pudtol municipalityApayao2024modified14 of 38PDF
Puerto Galera municipalityOriental Mindoro2024not statednot statedPDF
Pugo municipalityLa Union2024qualifiednot statedPDF
Pulilan municipalityBulacan2024qualifiednot statedPDF
Pulupandan municipalityNegros Occidental2024qualifiednot statedPDF
Pura municipalityTarlac2024not stated18 of 33PDF
Quezon municipalityQuezon2024unmodifiednot statedPDF
Quezon provinceQuezon2024unmodifiednot statedPDF
Quezon municipalityPalawan2024qualified29 of 48PDF
Quezon municipalityBukidnon2024qualifiednot statedPDF
Quezon municipalityIsabela2024qualified19 of 27PDF
Quezon municipalityNueva Ecija2024qualified21 of 36PDF
Quezon municipalityNueva Vizcaya2024qualified69 of 97PDF
Quezon City cityNCR, Second District (Not a Province)2024unmodified51 of 82PDF
Quinapondan municipalityEastern Samar2024qualified6 of 10PDF
Quirino municipalityIlocos Sur2024unmodified8 of 18PDF
Quirino municipalityIsabela2024unmodified12 of 16PDF
Quirino provinceQuirino2024unmodifiednot 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.