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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
La Castellana municipalityNegros Occidental2024qualifiednot statedPDF
La Libertad municipalityZamboanga del Norte2024qualified26 of 50PDF
La Libertad municipalityNegros Oriental2024qualified17 of 88PDF
La Paz municipalityAgusan del Sur2024qualified12 of 16PDF
La Paz municipalityTarlac2024qualifiednot statedPDF
La Paz municipalityLeyte2024qualifiednot statedPDF
La Paz municipalityAbra2024qualified38 of 88PDF
La Trinidad municipalityBenguet2024qualified29 of 67PDF
La Union provinceLa Union2024not statednot statedPDF
Laak municipalityDavao de Oro2024qualifiednot statedPDF
Labangan municipalityZamboanga del Sur2024qualified41 of 96PDF
Labason municipalityZamboanga del Norte2024qualified27 of 52PDF
Labo municipalityCamarines Norte2024qualifiednot statedPDF
Labrador municipalityPangasinan2024unmodified9 of 26PDF
Lacub municipalityAbra2024qualifiednot statedPDF
Lagangilang municipalityAbra2024qualifiednot statedPDF
Lagawe municipalityIfugao2024not stated6 of 50PDF
Lagayan municipalityAbra2024qualified40 of 124PDF
Lagonglong municipalityMisamis Oriental2024qualified15 of 51PDF
Lagonoy municipalityCamarines Sur2024qualifiednot statedPDF
Laguindingan municipalityMisamis Oriental2024qualified10 of 41PDF
Laguna provinceLaguna2024unmodified25 of 38PDF
Lake Sebu municipalitySouth Cotabato2024qualified30 of 49PDF
Lakewood municipalityZamboanga del Sur2024qualified44 of 96PDF
Lal-Lo municipalityCagayan2024qualified5 of 8PDF

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.