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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
Shariff Saydona Mustapha municipalityMaguindanao del Sur2024qualifiednot statedPDF
Siasi municipalitySulu2024qualified1 of 9PDF
Siay municipalityZamboanga Sibugay2024qualified31 of 68PDF
Siayan municipalityZamboanga del Norte2024qualified30 of 50PDF
Sibagat municipalityAgusan del Sur2024qualified12 of 14PDF
Sibalom municipalityAntique2024qualifiednot statedPDF
Sibuco municipalityZamboanga del Norte2024qualified14 of 39PDF
Sibulan municipalityNegros Oriental2024qualifiednot statedPDF
Sibunag municipalityGuimaras2024qualifiednot statedPDF
Sibutad municipalityZamboanga del Norte2024qualified26 of 52PDF
Sibutu municipalityTawi-Tawi2024qualifiednot statedPDF
Sierra Bullones municipalityBohol2024qualified17 of 30PDF
Sigay municipalityIlocos Sur2024qualifiednot statedPDF
Sigma municipalityCapiz2024qualifiednot statedPDF
Sikatuna municipalityBohol2024qualified11 of 25PDF
Silago municipalitySouthern Leyte2024qualifiednot statedPDF
Silang municipalityCavite2024qualified19 of 45PDF
Silvino Lobos municipalityNorthern Samar2024qualifiednot statedPDF
Simunul municipalityTawi-Tawi2024qualified8 of 23PDF
Sinacaban municipalityMisamis Occidental2024qualifiednot statedPDF
Sinait municipalityIlocos Sur2024qualified14 of 24PDF
Sindangan municipalityZamboanga del Norte2024not stated20 of 59PDF
Siniloan municipalityLaguna2024qualified16 of 39PDF
Siocon municipalityZamboanga del Norte2024qualified20 of 82PDF
Sipocot municipalityCamarines Sur2024modified19 of 93PDF

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.