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 |
|---|---|---|---|---|---|
| Cabangan municipality | Zambales | 2024 | unmodified | 15 of 45 | |
| Cabanglasan municipality | Bukidnon | 2024 | qualified | not stated | |
| Cabarroguis municipality | Quirino | 2024 | qualified | 22 of 50 | |
| Cabatuan municipality | Iloilo | 2024 | qualified | 22 of 41 | |
| Cabatuan municipality | Isabela | 2024 | qualified | 22 of 58 | |
| Cabiao municipality | Nueva Ecija | 2024 | qualified | 14 of 45 | |
| Cabucgayan municipality | Biliran | 2024 | qualified | 19 of 40 | |
| Cabugao municipality | Ilocos Sur | 2024 | qualified | 13 of 34 | |
| Cabusao municipality | Camarines Sur | 2024 | modified | 13 of 102 | |
| Cagayan province | Cagayan | 2024 | qualified | not stated | |
| Cagdianao municipality | Dinagat Islands | 2024 | qualified | 8 of 14 | |
| Cagwait municipality | Surigao del Sur | 2024 | unmodified | not stated | |
| Caibiran municipality | Biliran | 2024 | qualified | not stated | |
| Cainta municipality | Rizal | 2024 | qualified | 20 of 85 | |
| Cajidiocan municipality | Romblon | 2024 | qualified | 18 of 39 | |
| Calabanga municipality | Camarines Sur | 2024 | not stated | not stated | |
| Calamba municipality | Misamis Occidental | 2024 | qualified | 18 of 32 | |
| Calanasan municipality | Apayao | 2024 | qualified | 22 of 28 | |
| Calanogas municipality | Lanao del Sur | 2024 | qualified | not stated | |
| Calape municipality | Bohol | 2024 | qualified | 20 of 34 | |
| Calasiao municipality | Pangasinan | 2024 | qualified | 22 of 52 | |
| Calatagan municipality | Batangas | 2024 | not stated | not stated | |
| Calatrava municipality | Romblon | 2024 | qualified | 25 of 69 | |
| Calatrava municipality | Negros Occidental | 2024 | qualified | not stated | |
| Calauag municipality | Quezon | 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.