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 |
|---|---|---|---|---|---|
| Dinapigue municipality | Isabela | 2024 | qualified | not stated | |
| Dinas municipality | Zamboanga del Sur | 2024 | qualified | 30 of 89 | |
| Dingalan municipality | Aurora | 2024 | unmodified | not stated | |
| Dingle municipality | Iloilo | 2024 | qualified | not stated | |
| Dingras municipality | Ilocos Norte | 2024 | modified | not stated | |
| Dipaculao municipality | Aurora | 2024 | not stated | 29 of 47 | |
| Diplahan municipality | Zamboanga Sibugay | 2024 | qualified | not stated | |
| Ditsaan-Ramain municipality | Lanao del Sur | 2024 | qualified | 8 of 24 | |
| Divilacan municipality | Isabela | 2024 | unmodified | 9 of 12 | |
| Dolores municipality | Quezon | 2024 | unmodified | not stated | |
| Dolores municipality | Eastern Samar | 2024 | qualified | not stated | |
| Don Carlos municipality | Bukidnon | 2024 | modified | not stated | |
| Don Marcelino municipality | Davao Occidental | 2024 | unmodified | 14 of 22 | |
| Don Victoriano municipality | Misamis Occidental | 2024 | qualified | not stated | |
| Donsol municipality | Sorsogon | 2024 | qualified | not stated | |
| Doña Remedios Trinidad municipality | Bulacan | 2024 | qualified | not stated | |
| Dr. Jose P. Rizal municipality | Palawan | 2024 | qualified | 29 of 48 | |
| Duero municipality | Bohol | 2024 | qualified | 12 of 33 | |
| Dueñas municipality | Iloilo | 2024 | qualified | not stated | |
| Dulag municipality | Leyte | 2024 | qualified | not stated | |
| Dumalag municipality | Capiz | 2024 | qualified | 25 of 30 | |
| Dumalinao municipality | Zamboanga del Sur | 2024 | qualified | 16 of 37 | |
| Dumalneg municipality | Ilocos Norte | 2024 | qualified | not stated | |
| Dumangas municipality | Iloilo | 2024 | qualified | 19 of 60 | |
| Dumanjug municipality | Cebu | 2024 | qualified | 25 of 62 |
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.