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 |
|---|---|---|---|---|---|
| Bombon municipality | Camarines Sur | 2024 | qualified | not stated | |
| Bongabon municipality | Nueva Ecija | 2024 | qualified | not stated | |
| Bongabong municipality | Oriental Mindoro | 2024 | not stated | not stated | |
| Bongao municipality | Tawi-Tawi | 2024 | qualified | 10 of 27 | |
| Bonifacio municipality | Misamis Occidental | 2024 | qualified | not stated | |
| Bontoc municipality | Southern Leyte | 2024 | qualified | not stated | |
| Bontoc municipality | Mountain Province | 2024 | unmodified | 11 of 21 | |
| Borbon municipality | Cebu | 2024 | qualified | 18 of 55 | |
| Boston municipality | Davao Oriental | 2024 | qualified | not stated | |
| Botolan municipality | Zambales | 2024 | not stated | 27 of 48 | |
| Braulio E. Dujali municipality | Davao del Norte | 2024 | unmodified | not stated | |
| Brooke's Point municipality | Palawan | 2024 | qualified | 22 of 45 | |
| Buadiposo-Buntong municipality | Lanao del Sur | 2024 | qualified | not stated | |
| Bubong municipality | Lanao del Sur | 2024 | qualified | not stated | |
| Bucay municipality | Abra | 2024 | qualified | 7 of 66 | |
| Buenavista municipality | Quezon | 2024 | unmodified | not stated | |
| Buenavista municipality | Guimaras | 2024 | qualified | not stated | |
| Buenavista municipality | Bohol | 2024 | qualified | 6 of 24 | |
| Buenavista municipality | Agusan del Norte | 2024 | qualified | not stated | |
| Buenavista municipality | Marinduque | 2024 | qualified | 20 of 186 | |
| Bugallon municipality | Pangasinan | 2024 | unmodified | not stated | |
| Bugasong municipality | Antique | 2024 | qualified | not stated | |
| Buguey municipality | Cagayan | 2024 | qualified | 4 of 12 | |
| Buguias municipality | Benguet | 2024 | qualified | 37 of 70 | |
| Buhi municipality | Camarines Sur | 2024 | qualified | 51 of 101 |
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.