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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
Governor Generoso municipalityDavao Oriental2024qualifiednot statedPDF
Gregorio del Pilar municipalityIlocos Sur2024qualified45 of 78PDF
Guagua municipalityPampanga2024qualified29 of 54PDF
Gubat municipalitySorsogon2024unmodified32 of 79PDF
Guiguinto municipalityBulacan2024qualified24 of 45PDF
Guimaras provinceGuimaras2024qualifiednot statedPDF
Guimba municipalityNueva Ecija2024qualified14 of 30PDF
Guimbal municipalityIloilo2024qualifiednot statedPDF
Guinayangan municipalityQuezon2024qualifiednot statedPDF
Guindulman municipalityBohol2024qualified25 of 43PDF
Guindulungan municipalityMaguindanao del Sur2024not statednot statedPDF
Guinobatan municipalityAlbay2024qualifiednot statedPDF
Guinsiliban municipalityCamiguin2024qualifiednot statedPDF
Guipos municipalityZamboanga del Sur2024qualified59 of 132PDF
Guiuan municipalityEastern Samar2024qualifiednot statedPDF
Gumaca municipalityQuezon2024unmodifiednot statedPDF
Gutalac municipalityZamboanga del Norte2024qualified39 of 82PDF
Hadji Mohammad Ajul municipalityBasilan2024qualified14 of 24PDF
Hadji Muhtamad municipalityBasilan2024qualifiednot statedPDF
Hadji Panglima Tahil municipalitySulu2024qualified4 of 14PDF
Hagonoy municipalityBulacan2024qualified26 of 43PDF
Hagonoy municipalityDavao del Sur2024qualifiednot statedPDF
Hamtic municipalityAntique2024qualifiednot statedPDF
Hermosa municipalityBataan2024qualified30 of 73PDF
Hernani municipalityEastern Samar2024qualifiednot statedPDF

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.