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 |
|---|---|---|---|---|---|
| Ragay municipality | Camarines Sur | 2024 | qualified | not stated | |
| Rajah Buayan municipality | Maguindanao del Sur | 2024 | qualified | not stated | |
| Ramon municipality | Isabela | 2024 | qualified | 10 of 26 | |
| Ramon Magsaysay municipality | Zamboanga del Sur | 2024 | qualified | 33 of 40 | |
| Ramos municipality | Tarlac | 2024 | not stated | 23 of 48 | |
| Rapu-Rapu municipality | Albay | 2024 | qualified | not stated | |
| Real municipality | Quezon | 2024 | qualified | 23 of 35 | |
| Reina Mercedes municipality | Isabela | 2024 | qualified | not stated | |
| Remedios T. Romualdez municipality | Agusan del Norte | 2024 | qualified | not stated | |
| Rizal municipality | Laguna | 2024 | qualified | 37 of 50 | |
| Rizal province | Rizal | 2024 | not stated | not stated | |
| Rizal municipality | Zamboanga del Norte | 2024 | qualified | 31 of 47 | |
| Rizal municipality | Cagayan | 2024 | qualified | not stated | |
| Rizal municipality | Kalinga | 2024 | qualified | 22 of 27 | |
| Rizal municipality | Nueva Ecija | 2024 | unmodified | 31 of 48 | |
| Rizal municipality | Occidental Mindoro | 2024 | qualified | 10 of 37 | |
| Rodriguez municipality | Rizal | 2024 | qualified | 23 of 43 | |
| Romblon province | Romblon | 2024 | qualified | 67 of 120 | |
| Romblon municipality | Romblon | 2024 | qualified | 15 of 87 | |
| Ronda municipality | Cebu | 2024 | qualified | 16 of 49 | |
| Rosales municipality | Pangasinan | 2024 | not stated | not stated | |
| Rosario municipality | La Union | 2024 | qualified | not stated | |
| Rosario municipality | Batangas | 2024 | qualified | 87 of 161 | |
| Rosario municipality | Cavite | 2024 | qualified | 9 of 14 | |
| Rosario municipality | Northern Samar | 2024 | unmodified | not stated |
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.