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 |
|---|---|---|---|---|---|
| Aborlan municipality | Palawan | 2024 | qualified | 15 of 50 | |
| Abra De Ilog municipality | Occidental Mindoro | 2024 | unmodified | not stated | |
| Abucay municipality | Bataan | 2024 | qualified | 29 of 52 | |
| Abulug municipality | Cagayan | 2024 | qualified | not stated | |
| Abuyog municipality | Leyte | 2024 | qualified | 26 of 70 | |
| Adams municipality | Ilocos Norte | 2024 | qualified | not stated | |
| Agdangan municipality | Quezon | 2024 | unmodified | not stated | |
| Aglipay municipality | Quirino | 2024 | qualified | 9 of 29 | |
| Agno municipality | Pangasinan | 2024 | qualified | 4 of 42 | |
| Agoncillo municipality | Batangas | 2024 | not stated | not stated | |
| Agoo municipality | La Union | 2024 | qualified | not stated | |
| Aguilar municipality | Pangasinan | 2024 | qualified | not stated | |
| Aguinaldo municipality | Ifugao | 2024 | unmodified | not stated | |
| Agusan del Norte province | Agusan del Norte | 2024 | qualified | not stated | |
| Agusan del Sur province | Agusan del Sur | 2024 | qualified | 13 of 31 | |
| Agutaya municipality | Palawan | 2024 | qualified | not stated | |
| Ajuy municipality | Iloilo | 2024 | qualified | 30 of 70 | |
| Akbar municipality | Basilan | 2024 | qualified | 11 of 21 | |
| Aklan province | Aklan | 2024 | qualified | not stated | |
| Al-Barka municipality | Basilan | 2024 | qualified | 15 of 25 | |
| Alabat municipality | Quezon | 2024 | unmodified | not stated | |
| Alabel municipality | Sarangani | 2024 | qualified | not stated | |
| Alamada municipality | Cotabato | 2024 | qualified | not stated | |
| Alaminos municipality | Laguna | 2024 | qualified | not stated | |
| Alangalang municipality | Leyte | 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.