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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
City of Bayugan cityAgusan del Sur2024qualified14 of 22PDF
City of Bislig citySurigao del Sur2024qualified20 of 30PDF
City of Biñan cityLaguna2024unmodified26 of 41PDF
City of Bogo cityCebu2024unmodified19 of 38PDF
City of Borongan cityEastern Samar2024qualifiednot statedPDF
City of Butuan cityAgusan del Norte2024qualifiednot statedPDF
City of Cabadbaran cityAgusan del Norte2024qualifiednot statedPDF
City of Cabanatuan cityNueva Ecija2024qualifiednot statedPDF
City of Cabuyao cityLaguna2024qualified13 of 38PDF
City of Cadiz cityNegros Occidental2024qualifiednot statedPDF
City of Cagayan De Oro cityMisamis Oriental2024qualifiednot statedPDF
City of Calaca cityBatangas2024qualified19 of 51PDF
City of Calamba cityLaguna2024qualifiednot statedPDF
City of Calapan cityOriental Mindoro2024not statednot statedPDF
City of Calbayog citySamar2024qualifiednot statedPDF
City of Caloocan cityNCR, Third District (Not a Province)2024unmodified72 of 96PDF
City of Candon cityIlocos Sur2024qualified15 of 34PDF
City of Carcar cityCebu2024qualified31 of 107PDF
City of Carmona cityCavite2024qualifiednot statedPDF
City of Catbalogan citySamar2024qualifiednot statedPDF
City of Cauayan cityIsabela2024qualifiednot statedPDF
City of Cavite cityCavite2024qualifiednot statedPDF
City of Cebu cityCebu2024qualified41 of 143PDF
City of Cotabato cityMaguindanao del Norte2024qualifiednot statedPDF
City of Dagupan cityPangasinan2024qualifiednot statedPDF

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.