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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
Zambales provinceZambales2024qualified21 of 62PDF
Zamboanga Sibugay provinceZamboanga Sibugay2024qualified29 of 41PDF
Zamboanga del Norte provinceZamboanga del Norte2024qualified18 of 42PDF
Zamboanga del Sur provinceZamboanga del Sur2024qualified51 of 108PDF
Zamboanguita municipalityNegros Oriental2024qualified24 of 99PDF
Zaragoza municipalityNueva Ecija2024qualified27 of 54PDF
Zarraga municipalityIloilo2024qualifiednot statedPDF
Zumarraga municipalitySamar2024qualifiednot 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.