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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
Kalilangan municipalityBukidnon2024qualifiednot statedPDF
Kalinga provinceKalinga2024unmodifiednot statedPDF
Kalingalan Caluang municipalitySulu2024disclaimernot statedPDF
Kananga municipalityLeyte2024qualifiednot statedPDF
Kapai municipalityLanao del Sur2024qualified9 of 24PDF
Kapalong municipalityDavao del Norte2024unmodifiednot statedPDF
Kapangan municipalityBenguet2024qualified34 of 48PDF
Kapatagan municipalityLanao del Norte2024qualified23 of 46PDF
Kapatagan municipalityLanao del Sur2024qualifiednot statedPDF
Kasibu municipalityNueva Vizcaya2024unmodified60 of 79PDF
Katipunan municipalityZamboanga del Norte2024qualified30 of 72PDF
Kauswagan municipalityLanao del Norte2024qualified40 of 138PDF
Kawayan municipalityBiliran2024qualifiednot statedPDF
Kawit municipalityCavite2024qualifiednot statedPDF
Kayapa municipalityNueva Vizcaya2024qualifiednot statedPDF
Kiamba municipalitySarangani2024qualifiednot statedPDF
Kiangan municipalityIfugao2024not stated20 of 41PDF
Kibawe municipalityBukidnon2024qualifiednot statedPDF
Kiblawan municipalityDavao del Sur2024qualifiednot statedPDF
Kibungan municipalityBenguet2024qualified22 of 37PDF
Kinoguitan municipalityMisamis Oriental2024qualifiednot statedPDF
Kitaotao municipalityBukidnon2024qualifiednot statedPDF
Kitcharao municipalityAgusan del Norte2024qualifiednot statedPDF
Kolambugan municipalityLanao del Norte2024qualified30 of 79PDF
Kumalarang municipalityZamboanga del Sur2024qualified22 of 39PDF

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.