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 |
|---|---|---|---|---|---|
| Panitan municipality | Capiz | 2024 | qualified | 23 of 46 | |
| Pantabangan municipality | Nueva Ecija | 2024 | qualified | 48 of 86 | |
| Pantao Ragat municipality | Lanao del Norte | 2024 | qualified | not stated | |
| Pantar municipality | Lanao del Norte | 2024 | qualified | not stated | |
| Pantukan municipality | Davao de Oro | 2024 | qualified | not stated | |
| Panukulan municipality | Quezon | 2024 | qualified | not stated | |
| Paoay municipality | Ilocos Norte | 2024 | qualified | 20 of 57 | |
| Paombong municipality | Bulacan | 2024 | qualified | not stated | |
| Paracale municipality | Camarines Norte | 2024 | qualified | 14 of 69 | |
| Paracelis municipality | Mountain Province | 2024 | unmodified | 5 of 9 | |
| Paranas municipality | Samar | 2024 | qualified | 38 of 85 | |
| Parang municipality | Maguindanao del Norte | 2024 | modified | 8 of 16 | |
| Parang municipality | Sulu | 2024 | qualified | 10 of 69 | |
| Pasacao municipality | Camarines Sur | 2024 | qualified | not stated | |
| Pasay City city | NCR, Fourth District (Not a Province) | 2024 | unmodified | 83 of 107 | |
| Pasil municipality | Kalinga | 2024 | qualified | 17 of 41 | |
| Pastrana municipality | Leyte | 2024 | qualified | 20 of 48 | |
| Pasuquin municipality | Ilocos Norte | 2024 | qualified | not stated | |
| Pata municipality | Sulu | 2024 | qualified | not stated | |
| Pateros municipality | NCR, Fourth District (Not a Province) | 2024 | qualified | 29 of 41 | |
| Patikul municipality | Sulu | 2024 | qualified | 13 of 52 | |
| Patnanungan municipality | Quezon | 2024 | qualified | 15 of 35 | |
| Patnongon municipality | Antique | 2024 | qualified | not stated | |
| Pavia municipality | Iloilo | 2024 | qualified | not stated | |
| Payao municipality | Zamboanga Sibugay | 2024 | qualified | 31 of 61 |
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.