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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
Leganes municipalityIloilo2024qualified13 of 86PDF
Lemery municipalityBatangas2024not stated24 of 50PDF
Lemery municipalityIloilo2024qualifiednot statedPDF
Leon municipalityIloilo2024qualified10 of 47PDF
Leon T. Postigo municipalityZamboanga del Norte2024qualified25 of 66PDF
Leyte municipalityLeyte2024qualifiednot statedPDF
Leyte provinceLeyte2024qualifiednot statedPDF
Lezo municipalityAklan2024unmodifiednot statedPDF
Lian municipalityBatangas2024not stated18 of 45PDF
Lianga municipalitySurigao del Sur2024qualified12 of 30PDF
Libacao municipalityAklan2024qualifiednot statedPDF
Libagon municipalitySouthern Leyte2024qualifiednot statedPDF
Libertad municipalityMisamis Oriental2024qualifiednot statedPDF
Libertad municipalityAntique2024qualified12 of 25PDF
Libjo municipalityDinagat Islands2024qualified14 of 28PDF
Libmanan municipalityCamarines Sur2024modified11 of 71PDF
Libon municipalityAlbay2024modifiednot statedPDF
Libona municipalityBukidnon2024qualifiednot statedPDF
Libungan municipalityCotabato2024qualifiednot statedPDF
Licab municipalityNueva Ecija2024qualifiednot statedPDF
Lidlidda municipalityIlocos Sur2024not stated23 of 31PDF
Lila municipalityBohol2024qualified9 of 23PDF
Liliw municipalityLaguna2024qualifiednot statedPDF
Liloan municipalityCebu2024unmodified15 of 32PDF
Liloan municipalitySouthern Leyte2024qualifiednot 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.