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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
Masbate provinceMasbate2024qualified47 of 105PDF
Masinloc municipalityZambales2024not stated30 of 65PDF
Masiu municipalityLanao del Sur2024qualifiednot statedPDF
Maslog municipalityEastern Samar2024qualifiednot statedPDF
Mataasnakahoy municipalityBatangas2024qualifiednot statedPDF
Matag-Ob municipalityLeyte2024qualifiednot statedPDF
Matalam municipalityCotabato2024qualifiednot statedPDF
Matalom municipalityLeyte2024qualified19 of 94PDF
Matanao municipalityDavao del Sur2024qualified27 of 33PDF
Matanog municipalityMaguindanao del Norte2024modified10 of 29PDF
Matnog municipalitySorsogon2024qualifiednot statedPDF
Matuguinao municipalitySamar2024qualifiednot statedPDF
Matungao municipalityLanao del Norte2024qualified21 of 68PDF
Mauban municipalityQuezon2024qualified36 of 54PDF
Mawab municipalityDavao de Oro2024qualified14 of 25PDF
Mayantoc municipalityTarlac2024qualifiednot statedPDF
Maydolong municipalityEastern Samar2024qualified20 of 30PDF
Mayorga municipalityLeyte2024qualifiednot statedPDF
Mayoyao municipalityIfugao2024not stated19 of 40PDF
Medellin municipalityCebu2024qualified22 of 141PDF
Medina municipalityMisamis Oriental2024qualifiednot statedPDF
Mendez municipalityCavite2024not statednot statedPDF
Mercedes municipalityEastern Samar2024qualifiednot statedPDF
Mercedes municipalityCamarines Norte2024qualified19 of 43PDF
Merida municipalityLeyte2024qualified21 of 32PDF

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.