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 |
|---|---|---|---|---|---|
| San Francisco municipality | Quezon | 2024 | unmodified | 33 of 51 | |
| San Francisco municipality | Cebu | 2024 | qualified | not stated | |
| San Francisco municipality | Southern Leyte | 2024 | qualified | not stated | |
| San Francisco municipality | Agusan del Sur | 2024 | qualified | 12 of 16 | |
| San Francisco municipality | Surigao del Norte | 2024 | qualified | not stated | |
| San Gabriel municipality | La Union | 2024 | qualified | not stated | |
| San Guillermo municipality | Isabela | 2024 | qualified | not stated | |
| San Ildefonso municipality | Ilocos Sur | 2024 | qualified | 17 of 27 | |
| San Ildefonso municipality | Bulacan | 2024 | qualified | 14 of 33 | |
| San Isidro municipality | Bohol | 2024 | qualified | 24 of 54 | |
| San Isidro municipality | Leyte | 2024 | qualified | 32 of 68 | |
| San Isidro municipality | Northern Samar | 2024 | qualified | not stated | |
| San Isidro municipality | Surigao del Norte | 2024 | qualified | not stated | |
| San Isidro municipality | Isabela | 2024 | qualified | not stated | |
| San Isidro municipality | Nueva Ecija | 2024 | qualified | not stated | |
| San Isidro municipality | Davao Oriental | 2024 | qualified | not stated | |
| San Jacinto municipality | Pangasinan | 2024 | qualified | 40 of 99 | |
| San Jacinto municipality | Masbate | 2024 | qualified | not stated | |
| San Joaquin municipality | Iloilo | 2024 | qualified | not stated | |
| San Jorge municipality | Samar | 2024 | qualified | 36 of 89 | |
| San Jose municipality | Batangas | 2024 | unmodified | not stated | |
| San Jose municipality | Northern Samar | 2024 | unmodified | not stated | |
| San Jose municipality | Dinagat Islands | 2024 | qualified | 6 of 17 | |
| San Jose municipality | Occidental Mindoro | 2024 | qualified | not stated | |
| San Jose municipality | Romblon | 2024 | qualified | 16 of 48 |
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.