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 |
|---|---|---|---|---|---|
| Lala municipality | Lanao del Norte | 2024 | qualified | 17 of 24 | |
| Lambayong municipality | Sultan Kudarat | 2024 | qualified | not stated | |
| Lambunao municipality | Iloilo | 2024 | qualified | 22 of 59 | |
| Lamut municipality | Ifugao | 2024 | qualified | 15 of 30 | |
| Lanao del Norte province | Lanao del Norte | 2024 | qualified | 47 of 93 | |
| Lanao del Sur province | Lanao del Sur | 2024 | unmodified | 3 of 5 | |
| Languyan municipality | Tawi-Tawi | 2024 | qualified | not stated | |
| Lantapan municipality | Bukidnon | 2024 | qualified | not stated | |
| Lantawan municipality | Basilan | 2024 | qualified | not stated | |
| Lanuza municipality | Surigao del Sur | 2024 | qualified | 19 of 26 | |
| Laoac municipality | Pangasinan | 2024 | qualified | not stated | |
| Laoang municipality | Northern Samar | 2024 | unmodified | not stated | |
| Lapinig municipality | Northern Samar | 2024 | qualified | not stated | |
| Lapuyan municipality | Zamboanga del Sur | 2024 | qualified | 20 of 32 | |
| Larena municipality | Siquijor | 2024 | qualified | not stated | |
| Las Navas municipality | Northern Samar | 2024 | qualified | not stated | |
| Las Nieves municipality | Agusan del Norte | 2024 | qualified | not stated | |
| Lasam municipality | Cagayan | 2024 | qualified | not stated | |
| Laua-An municipality | Antique | 2024 | qualified | 8 of 18 | |
| Laur municipality | Nueva Ecija | 2024 | qualified | not stated | |
| Laurel municipality | Batangas | 2024 | qualified | not stated | |
| Lavezares municipality | Northern Samar | 2024 | qualified | not stated | |
| Lawaan municipality | Eastern Samar | 2024 | qualified | not stated | |
| Lazi municipality | Siquijor | 2024 | qualified | not stated | |
| Lebak municipality | Sultan Kudarat | 2024 | qualified | 16 of 24 |
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.