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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 Oroquieta cityMisamis Occidental2024qualified51 of 85PDF
City of Ozamiz cityMisamis Occidental2024qualified38 of 60PDF
City of Pagadian cityZamboanga del Sur2024qualified40 of 60PDF
City of Palayan cityNueva Ecija2024qualified32 of 58PDF
City of Panabo cityDavao del Norte2024qualifiednot statedPDF
City of Parañaque cityNCR, Fourth District (Not a Province)2024unmodifiednot statedPDF
City of Pasig cityNCR, Second District (Not a Province)2024qualified40 of 54PDF
City of Passi cityIloilo2024qualified0 of 100PDF
City of Puerto Princesa cityPalawan2024qualifiednot statedPDF
City of Roxas cityCapiz2024unmodified29 of 41PDF
City of Sagay cityNegros Occidental2024qualifiednot statedPDF
City of San Carlos cityPangasinan2024qualifiednot statedPDF
City of San Carlos cityNegros Occidental2024qualifiednot statedPDF
City of San Fernando cityLa Union2024qualified0 of 100PDF
City of San Fernando cityPampanga2024unmodified23 of 53PDF
City of San Jose Del Monte cityBulacan2024qualified29 of 45PDF
City of San Juan cityNCR, Second District (Not a Province)2024unmodifiednot statedPDF
City of San Pablo cityLaguna2024unmodifiednot statedPDF
City of San Pedro cityLaguna2024unmodifiednot statedPDF
City of Santa Rosa cityLaguna2024qualified79 of 114PDF
City of Santiago cityIsabela2024qualifiednot statedPDF
City of Silay cityNegros Occidental2024qualifiednot statedPDF
City of Sipalay cityNegros Occidental2024qualifiednot statedPDF
City of Sorsogon citySorsogon2024qualified44 of 94PDF
City of Sto. Tomas cityBatangas2024qualified61 of 81PDF

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.