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COA Audit Opinions

Audit opinions on the financial statements of provinces, cities and municipalities, CY2024 (COA executive summaries)
qualified
1,323
unmodified
231
not stated
91
modified
27
adverse
6
disclaimer
5
1,683 LGUs
LGUProvinceYearOpinionPrior-year recommendations fully implementedSource
Bukidnon provinceBukidnon2024qualifiednot statedPDF
Bula municipalityCamarines Sur2024qualified23 of 71PDF
Bulacan municipalityBulacan2024qualified21 of 35PDF
Bulacan provinceBulacan2024qualified55 of 81PDF
Bulalacao municipalityOriental Mindoro2024not statednot statedPDF
Bulan municipalitySorsogon2024qualifiednot statedPDF
Buldon municipalityMaguindanao del Norte2024modified8 of 25PDF
Buluan municipalityMaguindanao del Sur2024modifiednot statedPDF
Bulusan municipalitySorsogon2024qualifiednot statedPDF
Bunawan municipalityAgusan del Sur2024qualified12 of 14PDF
Burauen municipalityLeyte2024qualifiednot statedPDF
Burdeos municipalityQuezon2024unmodified10 of 23PDF
Burgos municipalityIlocos Norte2024unmodifiednot statedPDF
Burgos municipalityIlocos Sur2024unmodified13 of 29PDF
Burgos municipalityLa Union2024unmodified14 of 29PDF
Burgos municipalityPangasinan2024unmodified4 of 33PDF
Burgos municipalitySurigao del Norte2024qualifiednot statedPDF
Burgos municipalityIsabela2024qualified26 of 53PDF
Buruanga municipalityAklan2024qualifiednot statedPDF
Bustos municipalityBulacan2024qualifiednot statedPDF
Busuanga municipalityPalawan2024qualified34 of 50PDF
Butig municipalityLanao del Sur2024not stated8 of 16PDF
Buug municipalityZamboanga Sibugay2024qualifiednot statedPDF
Caba municipalityLa Union2024qualifiednot statedPDF
Cabagan municipalityIsabela2024qualified19 of 30PDF

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.