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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
Urbiztondo municipalityPangasinan2024qualified16 of 26PDF
Uson municipalityMasbate2024qualifiednot statedPDF
Uyugan municipalityBatanes2024qualified40 of 52PDF
Valderrama municipalityAntique2024unmodifiednot statedPDF
Valencia municipalityBohol2024qualified13 of 22PDF
Valencia municipalityNegros Oriental2024qualified23 of 84PDF
Valladolid municipalityNegros Occidental2024qualifiednot statedPDF
Vallehermoso municipalityNegros Oriental2024qualified5 of 29PDF
Veruela municipalityAgusan del Sur2024qualified10 of 13PDF
Victoria municipalityOriental Mindoro2024not statednot statedPDF
Victoria municipalityTarlac2024qualifiednot statedPDF
Victoria municipalityLaguna2024unmodifiednot statedPDF
Victoria municipalityNorthern Samar2024qualifiednot statedPDF
Viga municipalityCatanduanes2024qualified28 of 51PDF
Villaba municipalityLeyte2024qualifiednot statedPDF
Villanueva municipalityMisamis Oriental2024qualifiednot statedPDF
Villareal municipalitySamar2024qualifiednot statedPDF
Villasis municipalityPangasinan2024unmodifiednot statedPDF
Villaverde municipalityNueva Vizcaya2024qualified69 of 97PDF
Villaviciosa municipalityAbra2024not stated11 of 36PDF
Vincenzo A. Sagun municipalityZamboanga del Sur2024qualified13 of 21PDF
Vintar municipalityIlocos Norte2024qualified11 of 23PDF
Vinzons municipalityCamarines Norte2024qualifiednot statedPDF
Virac municipalityCatanduanes2024qualified40 of 74PDF
Wao municipalityLanao del Sur2024qualifiednot 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.