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 Jose municipality | Tarlac | 2024 | qualified | not stated | |
| San Jose municipality | Antique | 2024 | adverse | 7 of 28 | |
| San Jose municipality | Negros Oriental | 2024 | qualified | not stated | |
| San Jose municipality | Camarines Sur | 2024 | modified | 24 of 92 | |
| San Jose City city | Nueva Ecija | 2024 | unmodified | 35 of 47 | |
| San Jose De Buan municipality | Samar | 2024 | qualified | 21 of 103 | |
| San Juan municipality | Ilocos Sur | 2024 | qualified | 22 of 43 | |
| San Juan municipality | La Union | 2024 | qualified | not stated | |
| San Juan municipality | Batangas | 2024 | qualified | not stated | |
| San Juan municipality | Southern Leyte | 2024 | qualified | not stated | |
| San Juan municipality | Abra | 2024 | qualified | not stated | |
| San Julian municipality | Eastern Samar | 2024 | qualified | 5 of 9 | |
| San Leonardo municipality | Nueva Ecija | 2024 | qualified | 11 of 32 | |
| San Lorenzo municipality | Guimaras | 2024 | qualified | not stated | |
| San Lorenzo Ruiz municipality | Camarines Norte | 2024 | qualified | 18 of 46 | |
| San Luis municipality | Agusan del Sur | 2024 | qualified | 11 of 34 | |
| San Luis municipality | Batangas | 2024 | not stated | 20 of 58 | |
| San Luis municipality | Aurora | 2024 | not stated | 39 of 76 | |
| San Luis municipality | Pampanga | 2024 | qualified | not stated | |
| San Manuel municipality | Pangasinan | 2024 | qualified | 19 of 49 | |
| San Manuel municipality | Tarlac | 2024 | not stated | 29 of 77 | |
| San Manuel municipality | Isabela | 2024 | unmodified | 6 of 7 | |
| San Marcelino municipality | Zambales | 2024 | unmodified | 37 of 51 | |
| San Mariano municipality | Isabela | 2024 | qualified | 21 of 33 | |
| San Mateo municipality | Rizal | 2024 | qualified | 27 of 88 |
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.