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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
Bacolod-Kalawi municipalityLanao del Sur2024qualifiednot statedPDF
Bacolor municipalityPampanga2024qualifiednot statedPDF
Bacong municipalityNegros Oriental2024qualified34 of 117PDF
Bacuag municipalitySurigao del Norte2024qualifiednot statedPDF
Badian municipalityCebu2024adverse21 of 58PDF
Badiangan municipalityIloilo2024qualifiednot statedPDF
Badoc municipalityIlocos Norte2024qualified9 of 24PDF
Bagabag municipalityNueva Vizcaya2024qualifiednot statedPDF
Bagac municipalityBataan2024qualifiednot statedPDF
Bagamanoc municipalityCatanduanes2024qualified49 of 128PDF
Baganga municipalityDavao Oriental2024qualifiednot statedPDF
Baggao municipalityCagayan2024qualifiednot statedPDF
Bagulin municipalityLa Union2024qualified21 of 71PDF
Bagumbayan municipalitySultan Kudarat2024unmodifiednot statedPDF
Bakun municipalityBenguet2024qualified41 of 95PDF
Balabac municipalityPalawan2024disclaimernot statedPDF
Balabagan municipalityLanao del Sur2024qualifiednot statedPDF
Balagtas municipalityBulacan2024qualified25 of 46PDF
Balamban municipalityCebu2024qualified26 of 29PDF
Balangiga municipalityEastern Samar2024qualifiednot statedPDF
Balangkayan municipalityEastern Samar2024qualified26 of 55PDF
Balaoan municipalityLa Union2024qualified20 of 65PDF
Balasan municipalityIloilo2024qualified32 of 63PDF
Balatan municipalityCamarines Sur2024unmodified32 of 73PDF
Balayan municipalityBatangas2024not stated24 of 48PDF

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.