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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
Capas municipalityTarlac2024unmodifiednot statedPDF
Capiz provinceCapiz2024unmodifiednot statedPDF
Capoocan municipalityLeyte2024qualifiednot statedPDF
Caraga municipalityDavao Oriental2024unmodifiednot statedPDF
Caramoan municipalityCamarines Sur2024qualifiednot statedPDF
Caramoran municipalityCatanduanes2024qualified33 of 70PDF
Carasi municipalityIlocos Norte2024unmodified7 of 17PDF
Cardona municipalityRizal2024qualified21 of 32PDF
Carigara municipalityLeyte2024qualifiednot statedPDF
Carles municipalityIloilo2024qualified30 of 81PDF
Carmen municipalityBohol2024qualified15 of 42PDF
Carmen municipalityAgusan del Norte2024qualifiednot statedPDF
Carmen municipalitySurigao del Sur2024unmodifiednot statedPDF
Carmen municipalityDavao del Norte2024unmodified17 of 17PDF
Carmen municipalityCotabato2024qualifiednot statedPDF
Carmen municipalityCebu2024qualified6 of 36PDF
Carranglan municipalityNueva Ecija2024qualified18 of 40PDF
Carrascal municipalitySurigao del Sur2024not stated11 of 24PDF
Casiguran municipalitySorsogon2024qualified45 of 110PDF
Casiguran municipalityAurora2024qualified24 of 55PDF
Castilla municipalitySorsogon2024unmodified39 of 63PDF
Castillejos municipalityZambales2024qualified13 of 37PDF
Cataingan municipalityMasbate2024qualified39 of 118PDF
Catanauan municipalityQuezon2024qualifiednot statedPDF
Catanduanes provinceCatanduanes2024qualified55 of 78PDF

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.