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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
Mountain Province provinceMountain Province2024unmodified28 of 46PDF
Mulanay municipalityQuezon2024unmodified32 of 43PDF
Mulondo municipalityLanao del Sur2024qualified16 of 22PDF
Munai municipalityLanao del Norte2024qualifiednot statedPDF
Murcia municipalityNegros Occidental2024qualifiednot statedPDF
Mutia municipalityZamboanga del Norte2024qualified28 of 48PDF
Naawan municipalityMisamis Oriental2024qualified26 of 48PDF
Nabas municipalityAklan2024qualifiednot statedPDF
Nabua municipalityCamarines Sur2024qualified39 of 104PDF
Nabunturan municipalityDavao de Oro2024qualified15 of 17PDF
Naga municipalityZamboanga Sibugay2024qualified51 of 120PDF
Nagbukel municipalityIlocos Sur2024qualified9 of 21PDF
Nagcarlan municipalityLaguna2024unmodifiednot statedPDF
Nagtipunan municipalityQuirino2024qualified17 of 39PDF
Naguilian municipalityLa Union2024qualified25 of 68PDF
Naguilian municipalityIsabela2024unmodifiednot statedPDF
Naic municipalityCavite2024qualifiednot statedPDF
Nampicuan municipalityNueva Ecija2024qualified25 of 36PDF
Narra municipalityPalawan2024qualified23 of 47PDF
Narvacan municipalityIlocos Sur2024qualified27 of 81PDF
Nasipit municipalityAgusan del Norte2024qualifiednot statedPDF
Nasugbu municipalityBatangas2024not statednot statedPDF
Natividad municipalityPangasinan2024qualified27 of 63PDF
Natonin municipalityMountain Province2024unmodified16 of 23PDF
Naujan municipalityOriental Mindoro2024qualified65 of 143PDF

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.