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 |
|---|---|---|---|---|---|
| Mexico municipality | Pampanga | 2024 | qualified | not stated | |
| Miagao municipality | Iloilo | 2024 | qualified | not stated | |
| Midsalip municipality | Zamboanga del Sur | 2024 | qualified | 25 of 121 | |
| Midsayap municipality | Cotabato | 2024 | qualified | not stated | |
| Milagros municipality | Masbate | 2024 | qualified | not stated | |
| Milaor municipality | Camarines Sur | 2024 | qualified | not stated | |
| Mina municipality | Iloilo | 2024 | qualified | not stated | |
| Minalabac municipality | Camarines Sur | 2024 | qualified | not stated | |
| Minalin municipality | Pampanga | 2024 | qualified | 23 of 53 | |
| Minglanilla municipality | Cebu | 2024 | qualified | 19 of 51 | |
| Misamis Occidental province | Misamis Occidental | 2024 | qualified | not stated | |
| Misamis Oriental province | Misamis Oriental | 2024 | qualified | not stated | |
| Moalboal municipality | Cebu | 2024 | unmodified | not stated | |
| Mobo municipality | Masbate | 2024 | qualified | not stated | |
| Mogpog municipality | Marinduque | 2024 | qualified | 9 of 147 | |
| Moises Padilla municipality | Negros Occidental | 2024 | qualified | not stated | |
| Molave municipality | Zamboanga del Sur | 2024 | qualified | 25 of 44 | |
| Moncada municipality | Tarlac | 2024 | qualified | not stated | |
| Mondragon municipality | Northern Samar | 2024 | qualified | not stated | |
| Monkayo municipality | Davao de Oro | 2024 | qualified | 12 of 16 | |
| Monreal municipality | Masbate | 2024 | qualified | not stated | |
| Montevista municipality | Davao de Oro | 2024 | qualified | 17 of 26 | |
| Morong municipality | Rizal | 2024 | qualified | 28 of 63 | |
| Morong municipality | Bataan | 2024 | qualified | 37 of 80 | |
| Motiong municipality | Samar | 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.