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 |
|---|---|---|---|---|---|
| Santo Domingo municipality | Albay | 2024 | disclaimer | 33 of 125 | |
| Santo Niño municipality | Samar | 2024 | qualified | 8 of 48 | |
| Santo Niño municipality | Cagayan | 2024 | qualified | not stated | |
| Santo Niño municipality | South Cotabato | 2024 | qualified | 24 of 38 | |
| Santo Tomas municipality | La Union | 2024 | qualified | not stated | |
| Santo Tomas municipality | Pangasinan | 2024 | unmodified | 20 of 52 | |
| Santo Tomas municipality | Isabela | 2024 | qualified | not stated | |
| Santo Tomas municipality | Davao del Norte | 2024 | unmodified | 15 of 20 | |
| Santol municipality | La Union | 2024 | qualified | not stated | |
| Sapa-Sapa municipality | Tawi-Tawi | 2024 | qualified | not stated | |
| Sapad municipality | Lanao del Norte | 2024 | qualified | 11 of 34 | |
| Sapang Dalaga municipality | Misamis Occidental | 2024 | qualified | 20 of 56 | |
| Sapi-An municipality | Capiz | 2024 | qualified | 15 of 26 | |
| Sara municipality | Iloilo | 2024 | qualified | 37 of 127 | |
| Sarangani province | Sarangani | 2024 | qualified | 30 of 82 | |
| Sarangani municipality | Davao Occidental | 2024 | unmodified | not stated | |
| Sariaya municipality | Quezon | 2024 | qualified | not stated | |
| Sarrat municipality | Ilocos Norte | 2024 | qualified | not stated | |
| Sasmuan municipality | Pampanga | 2024 | qualified | not stated | |
| Science City of Muñoz city | Nueva Ecija | 2024 | qualified | 39 of 52 | |
| Sebaste municipality | Antique | 2024 | qualified | 12 of 30 | |
| Sen. Ninoy Aquino municipality | Sultan Kudarat | 2024 | qualified | not stated | |
| Sergio Osmeña Sr. municipality | Zamboanga del Norte | 2024 | qualified | 12 of 32 | |
| Sevilla municipality | Bohol | 2024 | qualified | 15 of 32 | |
| Shariff Aguak municipality | Maguindanao del Sur | 2024 | qualified | 7 of 12 |
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.