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 |
|---|---|---|---|---|---|
| San Mateo municipality | Isabela | 2024 | qualified | 31 of 77 | |
| San Miguel municipality | Zamboanga del Sur | 2024 | qualified | 49 of 117 | |
| San Miguel municipality | Iloilo | 2024 | qualified | not stated | |
| San Miguel municipality | Bohol | 2024 | qualified | 19 of 54 | |
| San Miguel municipality | Surigao del Sur | 2024 | qualified | 21 of 30 | |
| San Miguel municipality | Bulacan | 2024 | qualified | not stated | |
| San Miguel municipality | Catanduanes | 2024 | qualified | 38 of 63 | |
| San Miguel municipality | Leyte | 2024 | qualified | not stated | |
| San Narciso municipality | Quezon | 2024 | unmodified | not stated | |
| San Narciso municipality | Zambales | 2024 | not stated | 36 of 72 | |
| San Nicolas municipality | Ilocos Norte | 2024 | qualified | not stated | |
| San Nicolas municipality | Pangasinan | 2024 | qualified | 20 of 49 | |
| San Nicolas municipality | Batangas | 2024 | not stated | 10 of 40 | |
| San Pablo municipality | Zamboanga del Sur | 2024 | qualified | 19 of 70 | |
| San Pablo municipality | Isabela | 2024 | qualified | 9 of 26 | |
| San Pascual municipality | Batangas | 2024 | qualified | 21 of 36 | |
| San Pascual municipality | Masbate | 2024 | qualified | not stated | |
| San Policarpo municipality | Eastern Samar | 2024 | qualified | 26 of 68 | |
| San Quintin municipality | Pangasinan | 2024 | not stated | not stated | |
| San Quintin municipality | Abra | 2024 | qualified | not stated | |
| San Rafael municipality | Bulacan | 2024 | qualified | not stated | |
| San Remigio municipality | Cebu | 2024 | qualified | 46 of 92 | |
| San Remigio municipality | Antique | 2024 | qualified | 19 of 29 | |
| San Ricardo municipality | Southern Leyte | 2024 | qualified | not stated | |
| San Roque 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.