COA Audit Opinions
Audit opinions on the financial statements of provinces, cities and municipalities, CY2024 (COA executive summaries)
27 LGUs
| LGU | Province | Year | Opinion | Prior-year recommendations fully implemented | Source |
|---|---|---|---|---|---|
| Bangui municipality | Ilocos Norte | 2024 | modified | 8 of 25 | |
| Barira municipality | Maguindanao del Norte | 2024 | modified | 7 of 23 | |
| Buldon municipality | Maguindanao del Norte | 2024 | modified | 8 of 25 | |
| Buluan municipality | Maguindanao del Sur | 2024 | modified | not stated | |
| Cabusao municipality | Camarines Sur | 2024 | modified | 13 of 102 | |
| Daraga municipality | Albay | 2024 | modified | not stated | |
| Dingras municipality | Ilocos Norte | 2024 | modified | not stated | |
| Don Carlos municipality | Bukidnon | 2024 | modified | not stated | |
| Flora municipality | Apayao | 2024 | modified | 18 of 37 | |
| Gen. S.K. Pendatun municipality | Maguindanao del Sur | 2024 | modified | not stated | |
| Libmanan municipality | Camarines Sur | 2024 | modified | 11 of 71 | |
| Libon municipality | Albay | 2024 | modified | not stated | |
| Malilipot municipality | Albay | 2024 | modified | not stated | |
| Malinao municipality | Albay | 2024 | modified | not stated | |
| Mangudadatu municipality | Maguindanao del Sur | 2024 | modified | not stated | |
| Maramag municipality | Bukidnon | 2024 | modified | not stated | |
| Marcos municipality | Ilocos Norte | 2024 | modified | 10 of 16 | |
| Matanog municipality | Maguindanao del Norte | 2024 | modified | 10 of 29 | |
| Pamplona municipality | Camarines Sur | 2024 | modified | not stated | |
| Pandag municipality | Maguindanao del Sur | 2024 | modified | not stated | |
| Parang municipality | Maguindanao del Norte | 2024 | modified | 8 of 16 | |
| Pudtol municipality | Apayao | 2024 | modified | 14 of 38 | |
| Sagñay municipality | Camarines Sur | 2024 | modified | 36 of 73 | |
| San Jose municipality | Camarines Sur | 2024 | modified | 24 of 92 | |
| Santa Marcela municipality | Apayao | 2024 | modified | 16 of 29 |
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.