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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 Dapitan cityZamboanga del Norte2024qualifiednot statedPDF
City of Dasmariñas cityCavite2024qualifiednot statedPDF
City of Davao cityDavao del Sur2024qualifiednot statedPDF
City of Digos cityDavao del Sur2024qualifiednot statedPDF
City of Dipolog cityZamboanga del Norte2024qualified61 of 155PDF
City of Dumaguete cityNegros Oriental2024qualified9 of 75PDF
City of El Salvador cityMisamis Oriental2024qualified15 of 73PDF
City of Escalante cityNegros Occidental2024qualifiednot statedPDF
City of Gapan cityNueva Ecija2024qualified17 of 49PDF
City of General Santos citySouth Cotabato2024qualified56 of 184PDF
City of General Trias cityCavite2024unmodified21 of 31PDF
City of Gingoog cityMisamis Oriental2024qualified4 of 51PDF
City of Guihulngan cityNegros Oriental2024qualified15 of 26PDF
City of Himamaylan cityNegros Occidental2024qualifiednot statedPDF
City of Ilagan cityIsabela2024unmodifiednot statedPDF
City of Iligan cityLanao del Norte2024qualified282 of 482PDF
City of Iloilo cityIloilo2024unmodified30 of 78PDF
City of Imus cityCavite2024qualifiednot statedPDF
City of Iriga cityCamarines Sur2024qualified24 of 109PDF
City of Isabela cityCity of Isabela (Not a Province)2024qualified21 of 35PDF
City of Kabankalan cityNegros Occidental2024qualifiednot statedPDF
City of Kidapawan cityCotabato2024qualifiednot statedPDF
City of Koronadal citySouth Cotabato2024qualified61 of 73PDF
City of La Carlota cityNegros Occidental2024qualifiednot statedPDF
City of Lamitan cityBasilan2024unmodifiednot 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.