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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
Tubay municipalityAgusan del Norte2024qualifiednot statedPDF
Tubigon municipalityBohol2024qualified14 of 23PDF
Tublay municipalityBenguet2024qualified22 of 34PDF
Tubo municipalityAbra2024qualified13 of 43PDF
Tubod municipalityLanao del Norte2024qualified48 of 113PDF
Tubod municipalitySurigao del Norte2024qualifiednot statedPDF
Tubungan municipalityIloilo2024qualifiednot statedPDF
Tuburan municipalityCebu2024qualified30 of 61PDF
Tuburan municipalityBasilan2024qualifiednot statedPDF
Tudela municipalityCebu2024qualified9 of 29PDF
Tudela municipalityMisamis Occidental2024qualified8 of 18PDF
Tugaya municipalityLanao del Sur2024not statednot statedPDF
Tuguegarao City cityCagayan2024qualifiednot statedPDF
Tukuran municipalityZamboanga del Sur2024qualified32 of 129PDF
Tulunan municipalityCotabato2024qualifiednot statedPDF
Tumauini municipalityIsabela2024unmodifiednot statedPDF
Tunga municipalityLeyte2024qualifiednot statedPDF
Tungawan municipalityZamboanga Sibugay2024qualified24 of 45PDF
Tupi municipalitySouth Cotabato2024qualifiednot statedPDF
Turtle Islands municipalityTawi-Tawi2024qualified7 of 23PDF
Tuy municipalityBatangas2024qualified27 of 68PDF
Ubay municipalityBohol2024qualified13 of 44PDF
Umingan municipalityPangasinan2024not statednot statedPDF
Ungkaya Pukan municipalityBasilan2024qualifiednot statedPDF
Unisan municipalityQuezon2024unmodifiednot 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.