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 |
|---|---|---|---|---|---|
| Aloguinsan municipality | Cebu | 2024 | qualified | 15 of 59 | |
| Aloran municipality | Misamis Occidental | 2024 | qualified | 19 of 34 | |
| Altavas municipality | Aklan | 2024 | qualified | not stated | |
| Alubijid municipality | Misamis Oriental | 2024 | qualified | 30 of 60 | |
| Amadeo municipality | Cavite | 2024 | unmodified | not stated | |
| Amai Manabilang municipality | Lanao del Sur | 2024 | qualified | not stated | |
| Ambaguio municipality | Nueva Vizcaya | 2024 | unmodified | 53 of 85 | |
| Ampatuan municipality | Maguindanao del Sur | 2024 | qualified | 9 of 14 | |
| Amulung municipality | Cagayan | 2024 | qualified | not stated | |
| Anahawan municipality | Southern Leyte | 2024 | qualified | 25 of 56 | |
| Anao municipality | Tarlac | 2024 | not stated | 31 of 71 | |
| Anda municipality | Pangasinan | 2024 | unmodified | not stated | |
| Anda municipality | Bohol | 2024 | qualified | not stated | |
| Angadanan municipality | Isabela | 2024 | qualified | not stated | |
| Angat municipality | Bulacan | 2024 | qualified | 26 of 51 | |
| Angono municipality | Rizal | 2024 | qualified | 31 of 48 | |
| Anilao municipality | Iloilo | 2024 | qualified | 16 of 38 | |
| Anini-Y municipality | Antique | 2024 | unmodified | 16 of 35 | |
| Antequera municipality | Bohol | 2024 | qualified | 21 of 33 | |
| Antipas municipality | Cotabato | 2024 | qualified | not stated | |
| Antique province | Antique | 2024 | qualified | not stated | |
| Apalit municipality | Pampanga | 2024 | qualified | 18 of 51 | |
| Aparri municipality | Cagayan | 2024 | qualified | 14 of 18 | |
| Apayao province | Apayao | 2024 | qualified | 28 of 60 | |
| Araceli municipality | Palawan | 2024 | qualified | 11 of 36 |
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.