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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
Sugbongcogon municipalityMisamis Oriental2024qualifiednot statedPDF
Sugpon municipalityIlocos Sur2024qualifiednot statedPDF
Sulat municipalityEastern Samar2024qualifiednot statedPDF
Sulop municipalityDavao del Sur2024qualified22 of 23PDF
Sultan Kudarat provinceSultan Kudarat2024qualifiednot statedPDF
Sultan Kudarat municipalityMaguindanao del Norte2024qualifiednot statedPDF
Sultan Mastura municipalityMaguindanao del Norte2024qualified11 of 18PDF
Sultan Naga Dimaporo municipalityLanao del Norte2024qualified12 of 32PDF
Sultan Sa Barongis municipalityMaguindanao del Sur2024qualifiednot statedPDF
Sulu provinceSulu2024unmodified7 of 17PDF
Sumilao municipalityBukidnon2024qualifiednot statedPDF
Sumisip municipalityBasilan2024qualifiednot statedPDF
Surallah municipalitySouth Cotabato2024unmodified17 of 25PDF
Surigao del Norte provinceSurigao del Norte2024qualified27 of 51PDF
Surigao del Sur provinceSurigao del Sur2024qualified13 of 30PDF
Suyo municipalityIlocos Sur2024unmodifiednot statedPDF
T'Boli municipalitySouth Cotabato2024qualified12 of 20PDF
Taal municipalityBatangas2024qualified41 of 75PDF
Tabango municipalityLeyte2024qualified44 of 81PDF
Tabina municipalityZamboanga del Sur2024qualified51 of 146PDF
Tabogon municipalityCebu2024qualified35 of 108PDF
Tabontabon municipalityLeyte2024qualifiednot statedPDF
Tabuan-Lasa municipalityBasilan2024qualifiednot statedPDF
Tabuelan municipalityCebu2024qualified14 of 39PDF
Tadian municipalityMountain Province2024unmodifiednot 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.