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 |
|---|---|---|---|---|---|
| Arakan municipality | Cotabato | 2024 | qualified | not stated | |
| Arayat municipality | Pampanga | 2024 | qualified | not stated | |
| Argao municipality | Cebu | 2024 | adverse | 16 of 75 | |
| Aringay municipality | La Union | 2024 | qualified | not stated | |
| Aritao municipality | Nueva Vizcaya | 2024 | unmodified | 49 of 68 | |
| Aroroy municipality | Masbate | 2024 | qualified | not stated | |
| Arteche municipality | Eastern Samar | 2024 | qualified | 27 of 57 | |
| Asingan municipality | Pangasinan | 2024 | qualified | 36 of 71 | |
| Asipulo municipality | Ifugao | 2024 | unmodified | 14 of 19 | |
| Asturias municipality | Cebu | 2024 | qualified | 18 of 23 | |
| Asuncion municipality | Davao del Norte | 2024 | unmodified | not stated | |
| Atimonan municipality | Quezon | 2024 | unmodified | not stated | |
| Atok municipality | Benguet | 2024 | qualified | 13 of 51 | |
| Aurora municipality | Zamboanga del Sur | 2024 | qualified | 45 of 97 | |
| Aurora municipality | Isabela | 2024 | qualified | not stated | |
| Aurora province | Aurora | 2024 | qualified | 43 of 71 | |
| Ayungon municipality | Negros Oriental | 2024 | qualified | 12 of 49 | |
| Baao municipality | Camarines Sur | 2024 | qualified | not stated | |
| Babatngon municipality | Leyte | 2024 | qualified | not stated | |
| Bacacay municipality | Albay | 2024 | qualified | not stated | |
| Bacarra municipality | Ilocos Norte | 2024 | qualified | not stated | |
| Baclayon municipality | Bohol | 2024 | qualified | not stated | |
| Bacnotan municipality | La Union | 2024 | qualified | not stated | |
| Baco municipality | Oriental Mindoro | 2024 | qualified | 53 of 123 | |
| Bacolod municipality | Lanao del Norte | 2024 | qualified | not stated |
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.