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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
Pinukpuk municipalityKalinga2024qualifiednot statedPDF
Pio Duran municipalityAlbay2024unmodifiednot statedPDF
Pio V. Corpus municipalityMasbate2024qualifiednot statedPDF
Pitogo municipalityQuezon2024qualified10 of 31PDF
Pitogo municipalityZamboanga del Sur2024qualified52 of 100PDF
Piñan municipalityZamboanga del Norte2024qualified24 of 31PDF
Placer municipalitySurigao del Norte2024qualifiednot statedPDF
Placer municipalityMasbate2024qualified29 of 74PDF
Plaridel municipalityQuezon2024unmodifiednot statedPDF
Plaridel municipalityBulacan2024qualified31 of 44PDF
Plaridel municipalityMisamis Occidental2024qualified23 of 60PDF
Pola municipalityOriental Mindoro2024qualifiednot statedPDF
Polanco municipalityZamboanga del Norte2024qualified15 of 34PDF
Polangui municipalityAlbay2024unmodifiednot statedPDF
Polillo municipalityQuezon2024unmodifiednot statedPDF
Polomolok municipalitySouth Cotabato2024qualifiednot statedPDF
Pontevedra municipalityNegros Occidental2024qualifiednot statedPDF
Poona Bayabao municipalityLanao del Sur2024qualifiednot statedPDF
Poona Piagapo municipalityLanao del Norte2024qualified10 of 75PDF
Porac municipalityPampanga2024qualifiednot statedPDF
Poro municipalityCebu2024qualified6 of 51PDF
Pototan municipalityIloilo2024qualifiednot statedPDF
Pozorrubio municipalityPangasinan2024qualifiednot statedPDF
Pres. Manuel A. Roxas municipalityZamboanga del Norte2024qualified40 of 56PDF
Presentacion municipalityCamarines Sur2024qualifiednot statedPDF

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.