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 |
|---|---|---|---|---|---|
| Magsaysay municipality | Occidental Mindoro | 2024 | unmodified | 18 of 34 | |
| Magsaysay municipality | Misamis Oriental | 2024 | qualified | not stated | |
| Magsaysay municipality | Davao del Sur | 2024 | unmodified | 12 of 15 | |
| Magsingal municipality | Ilocos Sur | 2024 | qualified | 17 of 50 | |
| Maguindanao del Norte province | Maguindanao del Norte | 2024 | qualified | not stated | |
| Maguindanao del Sur province | Maguindanao del Sur | 2024 | qualified | not stated | |
| Maguing municipality | Lanao del Sur | 2024 | unmodified | not stated | |
| Mahaplag municipality | Leyte | 2024 | qualified | 21 of 72 | |
| Mahatao municipality | Batanes | 2024 | qualified | 34 of 48 | |
| Mahayag municipality | Zamboanga del Sur | 2024 | qualified | 31 of 52 | |
| Mahinog municipality | Camiguin | 2024 | qualified | 16 of 27 | |
| Maigo municipality | Lanao del Norte | 2024 | qualified | not stated | |
| Maimbung municipality | Sulu | 2024 | qualified | not stated | |
| Mainit municipality | Surigao del Norte | 2024 | qualified | 19 of 31 | |
| Maitum municipality | Sarangani | 2024 | qualified | not stated | |
| Majayjay municipality | Laguna | 2024 | qualified | not stated | |
| Makato municipality | Aklan | 2024 | qualified | not stated | |
| Makilala municipality | Cotabato | 2024 | qualified | not stated | |
| Malabang municipality | Lanao del Sur | 2024 | not stated | not stated | |
| Malabuyoc municipality | Cebu | 2024 | qualified | 18 of 43 | |
| Malalag municipality | Davao del Sur | 2024 | unmodified | not stated | |
| Malangas municipality | Zamboanga Sibugay | 2024 | qualified | not stated | |
| Malapatan municipality | Sarangani | 2024 | qualified | not stated | |
| Malasiqui municipality | Pangasinan | 2024 | qualified | not stated | |
| Malay municipality | Aklan | 2024 | qualified | 42 of 58 |
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.