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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
Siquijor municipalitySiquijor2024qualifiednot statedPDF
Siquijor provinceSiquijor2024qualified8 of 79PDF
Sirawai municipalityZamboanga del Norte2024qualified16 of 113PDF
Siruma municipalityCamarines Sur2024not statednot statedPDF
Sison municipalityPangasinan2024qualified23 of 29PDF
Sison municipalitySurigao del Norte2024qualified4 of 5PDF
Sitangkai municipalityTawi-Tawi2024qualifiednot statedPDF
Socorro municipalityOriental Mindoro2024not statednot statedPDF
Socorro municipalitySurigao del Norte2024qualified13 of 15PDF
Sofronio Española municipalityPalawan2024qualified11 of 68PDF
Sogod municipalitySouthern Leyte2024qualifiednot statedPDF
Sogod municipalityCebu2024qualified18 of 36PDF
Solana municipalityCagayan2024unmodifiednot statedPDF
Solano municipalityNueva Vizcaya2024unmodifiednot statedPDF
Solsona municipalityIlocos Norte2024modified19 of 33PDF
Sominot municipalityZamboanga del Sur2024qualified76 of 104PDF
Sorsogon provinceSorsogon2024qualified38 of 92PDF
South Cotabato provinceSouth Cotabato2024qualified17 of 33PDF
South Ubian municipalityTawi-Tawi2024qualified8 of 25PDF
South Upi municipalityMaguindanao del Sur2024qualified8 of 13PDF
Southern Leyte provinceSouthern Leyte2024qualified43 of 94PDF
Sto. Tomas municipalityPampanga2024qualifiednot statedPDF
Sual municipalityPangasinan2024qualifiednot statedPDF
Subic municipalityZambales2024qualified11 of 49PDF
Sudipen municipalityLa Union2024unmodifiednot statedPDF

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.