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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
Infanta municipalityPangasinan2024unmodified13 of 28PDF
Infanta municipalityQuezon2024qualified12 of 36PDF
Initao municipalityMisamis Oriental2024qualifiednot statedPDF
Inopacan municipalityLeyte2024qualified37 of 71PDF
Ipil municipalityZamboanga Sibugay2024qualified79 of 152PDF
Irosin municipalitySorsogon2024unmodifiednot statedPDF
Isabel municipalityLeyte2024qualified21 of 130PDF
Isabela provinceIsabela2024qualified20 of 32PDF
Isabela municipalityNegros Occidental2024qualifiednot statedPDF
Island Garden City of Samal cityDavao del Norte2024unmodified21 of 22PDF
Isulan municipalitySultan Kudarat2024qualified11 of 12PDF
Itbayat municipalityBatanes2024qualified27 of 62PDF
Itogon municipalityBenguet2024qualifiednot statedPDF
Ivana municipalityBatanes2024qualified30 of 38PDF
Ivisan municipalityCapiz2024qualified2 of 20PDF
Jabonga municipalityAgusan del Norte2024qualifiednot statedPDF
Jaen municipalityNueva Ecija2024qualified17 of 53PDF
Jagna municipalityBohol2024qualified20 of 40PDF
Jala-Jala municipalityRizal2024qualified17 of 39PDF
Jamindan municipalityCapiz2024qualifiednot statedPDF
Janiuay municipalityIloilo2024qualified36 of 57PDF
Jaro municipalityLeyte2024qualifiednot statedPDF
Jasaan municipalityMisamis Oriental2024adverse17 of 70PDF
Javier municipalityLeyte2024qualified18 of 57PDF
Jiabong municipalitySamar2024qualified24 of 79PDF

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.