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 |
|---|---|---|---|---|---|
| Santa Fe municipality | Leyte | 2024 | qualified | not stated | |
| Santa Ignacia municipality | Tarlac | 2024 | unmodified | not stated | |
| Santa Josefa municipality | Agusan del Sur | 2024 | qualified | not stated | |
| Santa Lucia municipality | Ilocos Sur | 2024 | adverse | 7 of 22 | |
| Santa Magdalena municipality | Sorsogon | 2024 | qualified | not stated | |
| Santa Marcela municipality | Apayao | 2024 | modified | 16 of 29 | |
| Santa Margarita municipality | Samar | 2024 | qualified | 36 of 68 | |
| Santa Maria municipality | Ilocos Sur | 2024 | qualified | 14 of 42 | |
| Santa Maria municipality | Pangasinan | 2024 | qualified | 35 of 80 | |
| Santa Maria municipality | Laguna | 2024 | qualified | 57 of 80 | |
| Santa Maria municipality | Bulacan | 2024 | qualified | not stated | |
| Santa Maria municipality | Romblon | 2024 | unmodified | 19 of 33 | |
| Santa Maria municipality | Isabela | 2024 | unmodified | 13 of 25 | |
| Santa Maria municipality | Davao Occidental | 2024 | qualified | 15 of 20 | |
| Santa Monica municipality | Surigao del Norte | 2024 | qualified | not stated | |
| Santa Praxedes municipality | Cagayan | 2024 | qualified | 6 of 10 | |
| Santa Rita municipality | Samar | 2024 | qualified | 25 of 83 | |
| Santa Rosa municipality | Nueva Ecija | 2024 | qualified | 22 of 35 | |
| Santa Teresita municipality | Batangas | 2024 | qualified | 25 of 41 | |
| Santa Teresita municipality | Cagayan | 2024 | qualified | 7 of 8 | |
| Santander municipality | Cebu | 2024 | qualified | 16 of 44 | |
| Santiago municipality | Ilocos Sur | 2024 | not stated | 20 of 40 | |
| Santiago municipality | Agusan del Norte | 2024 | qualified | not stated | |
| Santo Domingo municipality | Ilocos Sur | 2024 | unmodified | not stated | |
| Santo Domingo municipality | Nueva Ecija | 2024 | unmodified | 16 of 25 |
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.