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 |
|---|---|---|---|---|---|
| Rosario municipality | Agusan del Sur | 2024 | qualified | 14 of 38 | |
| Roseller Lim municipality | Zamboanga Sibugay | 2024 | qualified | 15 of 59 | |
| Roxas municipality | Oriental Mindoro | 2024 | not stated | not stated | |
| Roxas municipality | Palawan | 2024 | qualified | 17 of 29 | |
| Roxas municipality | Isabela | 2024 | qualified | not stated | |
| Sabangan municipality | Mountain Province | 2024 | unmodified | not stated | |
| Sablan municipality | Benguet | 2024 | qualified | not stated | |
| Sablayan municipality | Occidental Mindoro | 2024 | qualified | 24 of 65 | |
| Sabtang municipality | Batanes | 2024 | qualified | 50 of 72 | |
| Sadanga municipality | Mountain Province | 2024 | unmodified | not stated | |
| Sagada municipality | Mountain Province | 2024 | unmodified | not stated | |
| Sagay municipality | Camiguin | 2024 | unmodified | not stated | |
| Sagbayan municipality | Bohol | 2024 | qualified | 12 of 24 | |
| Saguday municipality | Quirino | 2024 | qualified | 14 of 29 | |
| Sagñay municipality | Camarines Sur | 2024 | modified | 36 of 73 | |
| Saint Bernard municipality | Southern Leyte | 2024 | qualified | not stated | |
| Salay municipality | Misamis Oriental | 2024 | qualified | not stated | |
| Salcedo municipality | Ilocos Sur | 2024 | unmodified | 49 of 70 | |
| Salcedo municipality | Eastern Samar | 2024 | qualified | 9 of 18 | |
| Salug municipality | Zamboanga del Norte | 2024 | qualified | 47 of 72 | |
| Salvador municipality | Lanao del Norte | 2024 | qualified | 18 of 50 | |
| Salvador Benedicto municipality | Negros Occidental | 2024 | qualified | not stated | |
| Samal municipality | Bataan | 2024 | qualified | 23 of 51 | |
| Samar province | Samar | 2024 | qualified | not stated | |
| Samboan municipality | Cebu | 2024 | qualified | 15 of 44 |
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.