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 |
|---|---|---|---|---|---|
| Liloy municipality | Zamboanga del Norte | 2024 | qualified | 41 of 69 | |
| Limasawa municipality | Southern Leyte | 2024 | qualified | not stated | |
| Limay municipality | Bataan | 2024 | qualified | 97 of 124 | |
| Linamon municipality | Lanao del Norte | 2024 | qualified | 25 of 66 | |
| Linapacan municipality | Palawan | 2024 | qualified | 39 of 126 | |
| Lingayen municipality | Pangasinan | 2024 | unmodified | not stated | |
| Lingig municipality | Surigao del Sur | 2024 | qualified | not stated | |
| Llanera municipality | Nueva Ecija | 2024 | unmodified | 25 of 56 | |
| Llorente municipality | Eastern Samar | 2024 | qualified | not stated | |
| Loay municipality | Bohol | 2024 | qualified | 11 of 27 | |
| Lobo municipality | Batangas | 2024 | not stated | 14 of 28 | |
| Loboc municipality | Bohol | 2024 | qualified | 13 of 22 | |
| Looc municipality | Occidental Mindoro | 2024 | unmodified | not stated | |
| Looc municipality | Romblon | 2024 | qualified | 15 of 25 | |
| Loon municipality | Bohol | 2024 | qualified | 22 of 41 | |
| Lope De Vega municipality | Northern Samar | 2024 | not stated | not stated | |
| Lopez municipality | Quezon | 2024 | unmodified | not stated | |
| Lopez Jaena municipality | Misamis Occidental | 2024 | qualified | 26 of 37 | |
| Loreto municipality | Agusan del Sur | 2024 | qualified | not stated | |
| Loreto municipality | Dinagat Islands | 2024 | qualified | 13 of 22 | |
| Los Baños municipality | Laguna | 2024 | unmodified | not stated | |
| Luba municipality | Abra | 2024 | qualified | 10 of 25 | |
| Lubang municipality | Occidental Mindoro | 2024 | unmodified | not stated | |
| Lubao municipality | Pampanga | 2024 | qualified | not stated | |
| Lubuagan municipality | Kalinga | 2024 | unmodified | 14 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.