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 |
|---|---|---|---|---|---|
| Dumaran municipality | Palawan | 2024 | qualified | 11 of 32 | |
| Dumarao municipality | Capiz | 2024 | unmodified | not stated | |
| Dumingag municipality | Zamboanga del Sur | 2024 | qualified | 23 of 51 | |
| Dupax del Norte municipality | Nueva Vizcaya | 2024 | qualified | not stated | |
| Dupax del Sur municipality | Nueva Vizcaya | 2024 | qualified | not stated | |
| Eastern Samar province | Eastern Samar | 2024 | qualified | not stated | |
| Echague municipality | Isabela | 2024 | not stated | not stated | |
| El Nido municipality | Palawan | 2024 | qualified | 21 of 107 | |
| Enrile municipality | Cagayan | 2024 | qualified | not stated | |
| Enrique B. Magalona municipality | Negros Occidental | 2024 | qualified | not stated | |
| Enrique Villanueva municipality | Siquijor | 2024 | qualified | not stated | |
| Esperanza municipality | Agusan del Sur | 2024 | qualified | 6 of 8 | |
| Esperanza municipality | Sultan Kudarat | 2024 | qualified | not stated | |
| Esperanza municipality | Masbate | 2024 | qualified | not stated | |
| Estancia municipality | Iloilo | 2024 | qualified | 24 of 58 | |
| Famy municipality | Laguna | 2024 | qualified | 65 of 109 | |
| Ferrol municipality | Romblon | 2024 | qualified | 21 of 75 | |
| Flora municipality | Apayao | 2024 | modified | 18 of 37 | |
| Floridablanca municipality | Pampanga | 2024 | qualified | 17 of 41 | |
| Gabaldon municipality | Nueva Ecija | 2024 | unmodified | 18 of 38 | |
| Gainza municipality | Camarines Sur | 2024 | qualified | not stated | |
| Galimuyod municipality | Ilocos Sur | 2024 | qualified | 41 of 76 | |
| Gamay municipality | Northern Samar | 2024 | qualified | 18 of 34 | |
| Gamu municipality | Isabela | 2024 | unmodified | 20 of 33 | |
| Ganassi municipality | Lanao del Sur | 2024 | qualified | 7 of 9 |
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.