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 |
|---|---|---|---|---|---|
| Sampaloc municipality | Quezon | 2024 | unmodified | not stated | |
| San Agustin municipality | Surigao del Sur | 2024 | qualified | not stated | |
| San Agustin municipality | Romblon | 2024 | qualified | 39 of 78 | |
| San Agustin municipality | Isabela | 2024 | qualified | not stated | |
| San Andres municipality | Quezon | 2024 | qualified | 10 of 35 | |
| San Andres municipality | Romblon | 2024 | qualified | 32 of 84 | |
| San Andres municipality | Catanduanes | 2024 | qualified | not stated | |
| San Antonio municipality | Quezon | 2024 | unmodified | not stated | |
| San Antonio municipality | Northern Samar | 2024 | qualified | not stated | |
| San Antonio municipality | Zambales | 2024 | not stated | 36 of 45 | |
| San Antonio municipality | Nueva Ecija | 2024 | qualified | 15 of 27 | |
| San Benito municipality | Surigao del Norte | 2024 | qualified | not stated | |
| San Clemente municipality | Tarlac | 2024 | qualified | not stated | |
| San Dionisio municipality | Iloilo | 2024 | qualified | 32 of 82 | |
| San Emilio municipality | Ilocos Sur | 2024 | unmodified | 26 of 41 | |
| San Enrique municipality | Iloilo | 2024 | qualified | not stated | |
| San Enrique municipality | Negros Occidental | 2024 | qualified | not stated | |
| San Esteban municipality | Ilocos Sur | 2024 | unmodified | 9 of 21 | |
| San Fabian municipality | Pangasinan | 2024 | qualified | not stated | |
| San Felipe municipality | Zambales | 2024 | not stated | 22 of 53 | |
| San Fernando municipality | Cebu | 2024 | qualified | 3 of 27 | |
| San Fernando municipality | Bukidnon | 2024 | qualified | not stated | |
| San Fernando municipality | Romblon | 2024 | qualified | 16 of 48 | |
| San Fernando municipality | Masbate | 2024 | qualified | not stated | |
| San Fernando municipality | Camarines Sur | 2024 | qualified | 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.