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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 Laoag cityIlocos Norte2024unmodified18 of 35PDF
City of Lapu-Lapu cityCebu2024qualified28 of 92PDF
City of Las Piñas cityNCR, Fourth District (Not a Province)2024unmodified23 of 29PDF
City of Legazpi cityAlbay2024unmodified29 of 73PDF
City of Ligao cityAlbay2024qualified63 of 128PDF
City of Lipa cityBatangas2024not statednot statedPDF
City of Lucena cityQuezon2024unmodifiednot statedPDF
City of Maasin citySouthern Leyte2024qualifiednot statedPDF
City of Makati cityNCR, Fourth District (Not a Province)2024unmodified32 of 45PDF
City of Malabon cityNCR, Third District (Not a Province)2024qualified41 of 65PDF
City of Malaybalay cityBukidnon2024qualified29 of 80PDF
City of Malolos cityBulacan2024qualified44 of 97PDF
City of Mandaluyong cityNCR, Second District (Not a Province)2024unmodified23 of 38PDF
City of Mandaue cityCebu2024qualified47 of 109PDF
City of Manila cityNCR, City of Manila, First District (Not a Province)2024qualified17 of 27PDF
City of Marawi cityLanao del Sur2024qualifiednot statedPDF
City of Marikina cityNCR, Second District (Not a Province)2024qualified80 of 114PDF
City of Masbate cityMasbate2024qualifiednot statedPDF
City of Mati cityDavao Oriental2024qualifiednot statedPDF
City of Meycauayan cityBulacan2024qualifiednot statedPDF
City of Muntinlupa cityNCR, Fourth District (Not a Province)2024unmodified46 of 66PDF
City of Naga cityCebu2024qualified47 of 110PDF
City of Naga cityCamarines Sur2024qualifiednot statedPDF
City of Navotas cityNCR, Third District (Not a Province)2024unmodified31 of 48PDF
City of Olongapo cityZambales2024qualified18 of 46PDF

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.