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 |
|---|---|---|---|---|---|
| Palawan province | Palawan | 2024 | qualified | 41 of 61 | |
| Palimbang municipality | Sultan Kudarat | 2024 | qualified | not stated | |
| Palo municipality | Leyte | 2024 | qualified | 21 of 48 | |
| Palompon municipality | Leyte | 2024 | qualified | 7 of 115 | |
| Paluan municipality | Occidental Mindoro | 2024 | qualified | 15 of 37 | |
| Pambujan municipality | Northern Samar | 2024 | unmodified | not stated | |
| Pampanga province | Pampanga | 2024 | qualified | 44 of 98 | |
| Pamplona municipality | Negros Oriental | 2024 | qualified | not stated | |
| Pamplona municipality | Cagayan | 2024 | qualified | 3 of 8 | |
| Pamplona municipality | Camarines Sur | 2024 | modified | not stated | |
| Panaon municipality | Misamis Occidental | 2024 | qualified | not stated | |
| Pandag municipality | Maguindanao del Sur | 2024 | modified | not stated | |
| Pandami municipality | Sulu | 2024 | qualified | 1 of 10 | |
| Pandan municipality | Antique | 2024 | qualified | 10 of 25 | |
| Pandan municipality | Catanduanes | 2024 | qualified | 32 of 78 | |
| Pandi municipality | Bulacan | 2024 | qualified | not stated | |
| Panganiban municipality | Catanduanes | 2024 | qualified | 55 of 85 | |
| Pangantucan municipality | Bukidnon | 2024 | qualified | not stated | |
| Pangasinan province | Pangasinan | 2024 | qualified | 36 of 107 | |
| Pangil municipality | Laguna | 2024 | qualified | not stated | |
| Panglao municipality | Bohol | 2024 | qualified | 19 of 41 | |
| Panglima Estino municipality | Sulu | 2024 | qualified | not stated | |
| Panglima Sugala municipality | Tawi-Tawi | 2024 | unmodified | not stated | |
| Pangutaran municipality | Sulu | 2024 | qualified | 1 of 9 | |
| Paniqui municipality | Tarlac | 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.