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 Sebastian municipality | Samar | 2024 | qualified | not stated | |
| San Simon municipality | Pampanga | 2024 | qualified | not stated | |
| San Teodoro municipality | Oriental Mindoro | 2024 | qualified | 25 of 83 | |
| San Vicente municipality | Ilocos Sur | 2024 | qualified | 5 of 20 | |
| San Vicente municipality | Palawan | 2024 | not stated | not stated | |
| San Vicente municipality | Camarines Norte | 2024 | qualified | not stated | |
| San Vicente municipality | Northern Samar | 2024 | qualified | not stated | |
| Sanchez Mira municipality | Cagayan | 2024 | unmodified | 6 of 7 | |
| Santa municipality | Ilocos Sur | 2024 | qualified | 13 of 30 | |
| Santa Ana municipality | Cagayan | 2024 | qualified | 8 of 11 | |
| Santa Ana municipality | Pampanga | 2024 | qualified | not stated | |
| Santa Barbara municipality | Pangasinan | 2024 | qualified | not stated | |
| Santa Barbara municipality | Iloilo | 2024 | qualified | 32 of 96 | |
| Santa Catalina municipality | Ilocos Sur | 2024 | qualified | 10 of 30 | |
| Santa Catalina municipality | Negros Oriental | 2024 | qualified | 19 of 52 | |
| Santa Cruz municipality | Ilocos Sur | 2024 | unmodified | 11 of 22 | |
| Santa Cruz municipality | Laguna | 2024 | unmodified | 26 of 42 | |
| Santa Cruz municipality | Occidental Mindoro | 2024 | qualified | 14 of 44 | |
| Santa Cruz municipality | Zambales | 2024 | unmodified | 44 of 84 | |
| Santa Cruz municipality | Davao del Sur | 2024 | qualified | not stated | |
| Santa Cruz municipality | Marinduque | 2024 | qualified | 47 of 122 | |
| Santa Elena municipality | Camarines Norte | 2024 | qualified | 12 of 41 | |
| Santa Fe municipality | Cebu | 2024 | qualified | 37 of 63 | |
| Santa Fe municipality | Romblon | 2024 | qualified | 50 of 73 | |
| Santa Fe municipality | Nueva Vizcaya | 2024 | unmodified | 50 of 58 |
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.