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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
Jimalalud municipalityNegros Oriental2024qualifiednot statedPDF
Jimenez municipalityMisamis Occidental2024qualified13 of 32PDF
Jipapad municipalityEastern Samar2024qualified21 of 70PDF
Jolo municipalitySulu2024qualified9 of 39PDF
Jomalig municipalityQuezon2024not stated22 of 117PDF
Jones municipalityIsabela2024qualifiednot statedPDF
Jordan municipalityGuimaras2024qualifiednot statedPDF
Jose Abad Santos municipalityDavao Occidental2024qualified21 of 29PDF
Jose Dalman municipalityZamboanga del Norte2024qualified22 of 55PDF
Jose Panganiban municipalityCamarines Norte2024qualified10 of 31PDF
Josefina municipalityZamboanga del Sur2024qualified15 of 26PDF
Jovellar municipalityAlbay2024qualifiednot statedPDF
Juban municipalitySorsogon2024qualifiednot statedPDF
Julita municipalityLeyte2024qualified6 of 13PDF
Kabacan municipalityCotabato2024qualifiednot statedPDF
Kabasalan municipalityZamboanga Sibugay2024qualified21 of 68PDF
Kabayan municipalityBenguet2024qualifiednot statedPDF
Kabugao municipalityApayao2024qualified23 of 45PDF
Kabuntalan municipalityMaguindanao del Norte2024qualifiednot statedPDF
Kadingilan municipalityBukidnon2024qualifiednot statedPDF
Kalamansig municipalitySultan Kudarat2024qualifiednot statedPDF
Kalawit municipalityZamboanga del Norte2024qualified15 of 39PDF
Kalayaan municipalityLaguna2024unmodifiednot statedPDF
Kalayaan municipalityPalawan2024qualified12 of 83PDF
Kalibo municipalityAklan2024qualifiednot 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.