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 |
|---|---|---|---|---|---|
| Mabini municipality | Bohol | 2024 | qualified | 21 of 38 | |
| Mabini municipality | Davao de Oro | 2024 | qualified | not stated | |
| Mabitac municipality | Laguna | 2024 | qualified | not stated | |
| Mabuhay municipality | Zamboanga Sibugay | 2024 | qualified | 20 of 38 | |
| Macabebe municipality | Pampanga | 2024 | qualified | 19 of 59 | |
| Macalelon municipality | Quezon | 2024 | unmodified | not stated | |
| Macarthur municipality | Leyte | 2024 | qualified | not stated | |
| Maco municipality | Davao de Oro | 2024 | qualified | 13 of 16 | |
| Maconacon municipality | Isabela | 2024 | unmodified | 17 of 30 | |
| Macrohon municipality | Southern Leyte | 2024 | qualified | 51 of 56 | |
| Madalag municipality | Aklan | 2024 | unmodified | not stated | |
| Madalum municipality | Lanao del Sur | 2024 | qualified | not stated | |
| Madamba municipality | Lanao del Sur | 2024 | qualified | not stated | |
| Maddela municipality | Quirino | 2024 | qualified | 15 of 34 | |
| Madrid municipality | Surigao del Sur | 2024 | qualified | 21 of 31 | |
| Madridejos municipality | Cebu | 2024 | qualified | 21 of 78 | |
| Magalang municipality | Pampanga | 2024 | not stated | 41 of 67 | |
| Magallanes municipality | Cavite | 2024 | qualified | not stated | |
| Magallanes municipality | Agusan del Norte | 2024 | qualified | not stated | |
| Magallanes municipality | Sorsogon | 2024 | qualified | 37 of 115 | |
| Magarao municipality | Camarines Sur | 2024 | qualified | not stated | |
| Magdalena municipality | Laguna | 2024 | unmodified | not stated | |
| Magdiwang municipality | Romblon | 2024 | unmodified | 23 of 46 | |
| Magpet municipality | Cotabato | 2024 | qualified | not stated | |
| Magsaysay municipality | Lanao del Norte | 2024 | qualified | 22 of 84 |
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.