COA Audit Opinions
Audit opinions on the financial statements of provinces, cities and municipalities, CY2024 (COA executive summaries)
1,683 LGUs
| LGU | Province | Year | Opinion | Prior-year recommendations fully implemented | Source |
|---|---|---|---|---|---|
| Albay province | Albay | 2024 | qualified | not stated | |
| Albuera municipality | Leyte | 2024 | qualified | not stated | |
| Alburquerque municipality | Bohol | 2024 | qualified | 8 of 26 | |
| Alcala municipality | Pangasinan | 2024 | qualified | not stated | |
| Alcala municipality | Cagayan | 2024 | qualified | not stated | |
| Alcantara municipality | Romblon | 2024 | unmodified | not stated | |
| Alcantara municipality | Cebu | 2024 | qualified | 15 of 44 | |
| Alcoy municipality | Cebu | 2024 | qualified | 17 of 37 | |
| Alegria municipality | Cebu | 2024 | qualified | 21 of 60 | |
| Alegria municipality | Surigao del Norte | 2024 | qualified | not stated | |
| Aleosan municipality | Cotabato | 2024 | unmodified | not stated | |
| Alfonso municipality | Cavite | 2024 | qualified | not stated | |
| Alfonso Castaneda municipality | Nueva Vizcaya | 2024 | qualified | 44 of 85 | |
| Alfonso Lista municipality | Ifugao | 2024 | qualified | 5 of 9 | |
| Aliaga municipality | Nueva Ecija | 2024 | qualified | 55 of 73 | |
| Alicia municipality | Zamboanga Sibugay | 2024 | qualified | 15 of 44 | |
| Alicia municipality | Bohol | 2024 | qualified | 15 of 37 | |
| Alicia municipality | Isabela | 2024 | unmodified | not stated | |
| Alilem municipality | Ilocos Sur | 2024 | qualified | 15 of 21 | |
| Alimodian municipality | Iloilo | 2024 | qualified | not stated | |
| Alitagtag municipality | Batangas | 2024 | qualified | 37 of 59 | |
| Allacapan municipality | Cagayan | 2024 | qualified | 5 of 12 | |
| Allen municipality | Northern Samar | 2024 | qualified | not stated | |
| Almagro municipality | Samar | 2024 | qualified | not stated | |
| Almeria municipality | Biliran | 2024 | qualified | 45 of 60 |
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.