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 |
|---|---|---|---|---|---|
| Naval municipality | Biliran | 2024 | qualified | not stated | |
| Negros Occidental province | Negros Occidental | 2024 | qualified | not stated | |
| Negros Oriental province | Negros Oriental | 2024 | qualified | 36 of 122 | |
| New Bataan municipality | Davao de Oro | 2024 | qualified | not stated | |
| New Corella municipality | Davao del Norte | 2024 | unmodified | 27 of 31 | |
| New Lucena municipality | Iloilo | 2024 | qualified | not stated | |
| New Washington municipality | Aklan | 2024 | qualified | not stated | |
| Norala municipality | South Cotabato | 2024 | qualified | 24 of 39 | |
| Northern Kabuntalan municipality | Maguindanao del Norte | 2024 | not stated | not stated | |
| Northern Samar province | Northern Samar | 2024 | qualified | not stated | |
| Norzagaray municipality | Bulacan | 2024 | qualified | 24 of 58 | |
| Noveleta municipality | Cavite | 2024 | qualified | 21 of 33 | |
| Nueva Ecija province | Nueva Ecija | 2024 | qualified | 34 of 72 | |
| Nueva Era municipality | Ilocos Norte | 2024 | qualified | 16 of 32 | |
| Nueva Valencia municipality | Guimaras | 2024 | qualified | not stated | |
| Nueva Vizcaya province | Nueva Vizcaya | 2024 | qualified | 61 of 103 | |
| Numancia municipality | Aklan | 2024 | qualified | not stated | |
| Nunungan municipality | Lanao del Norte | 2024 | qualified | 9 of 21 | |
| Oas municipality | Albay | 2024 | qualified | not stated | |
| Obando municipality | Bulacan | 2024 | qualified | not stated | |
| Ocampo municipality | Camarines Sur | 2024 | qualified | not stated | |
| Occidental Mindoro province | Occidental Mindoro | 2024 | qualified | 18 of 33 | |
| Odiongan municipality | Romblon | 2024 | qualified | 55 of 97 | |
| Old Panamao municipality | Sulu | 2024 | qualified | 4 of 15 | |
| Olutanga municipality | Zamboanga Sibugay | 2024 | qualified | 27 of 53 |
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.