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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 Surigao citySurigao del Norte2024qualified37 of 49PDF
City of Tabaco cityAlbay2024qualified46 of 68PDF
City of Tabuk cityKalinga2024not statednot statedPDF
City of Tacloban cityLeyte2024qualifiednot statedPDF
City of Tacurong citySultan Kudarat2024qualified10 of 13PDF
City of Tagaytay cityCavite2024unmodifiednot statedPDF
City of Tagbilaran cityBohol2024qualified13 of 31PDF
City of Taguig cityNCR, Fourth District (Not a Province)2024qualified33 of 53PDF
City of Tagum cityDavao del Norte2024unmodifiednot statedPDF
City of Talisay cityNegros Occidental2024qualifiednot statedPDF
City of Talisay cityCebu2024qualified44 of 110PDF
City of Tanauan cityBatangas2024qualified51 of 83PDF
City of Tandag citySurigao del Sur2024unmodified47 of 68PDF
City of Tangub cityMisamis Occidental2024qualified33 of 49PDF
City of Tanjay cityNegros Oriental2024qualified12 of 118PDF
City of Tarlac cityTarlac2024qualifiednot statedPDF
City of Tayabas cityQuezon2024qualifiednot statedPDF
City of Trece Martires cityCavite2024qualified18 of 37PDF
City of Urdaneta cityPangasinan2024qualified31 of 93PDF
City of Valencia cityBukidnon2024qualified19 of 43PDF
City of Valenzuela cityNCR, Third District (Not a Province)2024unmodifiednot statedPDF
City of Victorias cityNegros Occidental2024qualifiednot statedPDF
City of Vigan cityIlocos Sur2024unmodified18 of 31PDF
City of Zamboanga cityZamboanga del Sur2024qualified114 of 305PDF
Clarin municipalityBohol2024qualified9 of 18PDF

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.