Skip to content
FY2026 GAA: ₱6.79T
PisoScan
Home
Records
Contract awardsInfrastructure projectsCharts & statistics
Entities
Top contractorsProcuring entitiesRegions, provinces & LGUs
Budget
National budget (GAA)Agency budgetsRegions & LGUsFollow the moneyBudget stagesFY2027 proposed budget
Blockchain demo
OverviewBlocksTransactionsHow it worksVerify the chainAPI & mirror kit
Audits
COA audit opinions (LGUs)
More
About PisoScanData sourcesOpen data & OCDS export

COA Audit Opinions

Audit opinions on the financial statements of provinces, cities and municipalities, CY2024 (COA executive summaries)
qualified
1,323
unmodified
231
not stated
91
modified
27
adverse
6
disclaimer
5
1,683 LGUs
LGUProvinceYearOpinionPrior-year recommendations fully implementedSource
Balbalan municipalityKalinga2024unmodifiednot statedPDF
Baleno municipalityMasbate2024qualifiednot statedPDF
Baler municipalityAurora2024unmodifiednot statedPDF
Balete municipalityBatangas2024not stated17 of 43PDF
Balete municipalityAklan2024qualifiednot statedPDF
Baliangao municipalityMisamis Occidental2024qualified14 of 54PDF
Baliguian municipalityZamboanga del Norte2024adverse42 of 133PDF
Balilihan municipalityBohol2024qualified13 of 33PDF
Balindong municipalityLanao del Sur2024qualifiednot statedPDF
Balingasag municipalityMisamis Oriental2024qualified26 of 65PDF
Balingoan municipalityMisamis Oriental2024qualifiednot statedPDF
Ballesteros municipalityCagayan2024qualified5 of 14PDF
Baloi municipalityLanao del Norte2024qualifiednot statedPDF
Balud municipalityMasbate2024qualifiednot statedPDF
Balungao municipalityPangasinan2024not statednot statedPDF
Bamban municipalityTarlac2024qualifiednot statedPDF
Bambang municipalityNueva Vizcaya2024qualifiednot statedPDF
Banate municipalityIloilo2024qualified45 of 75PDF
Banaue municipalityIfugao2024not stated19 of 40PDF
Banaybanay municipalityDavao Oriental2024qualifiednot statedPDF
Banayoyo municipalityIlocos Sur2024qualified22 of 32PDF
Banga municipalityAklan2024qualifiednot statedPDF
Banga municipalitySouth Cotabato2024qualified35 of 79PDF
Bangar municipalityLa Union2024unmodified18 of 40PDF
Bangued municipalityAbra2024not stated8 of 35PDF

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.