COA Audit Opinions
Audit opinions on the financial statements of provinces, cities and municipalities, CY2024 (COA executive summaries)
1,683 LGUs
| LGU | Province | Year | Opinion | Prior-year recommendations fully implemented | Source |
|---|---|---|---|---|---|
| Bangui municipality | Ilocos Norte | 2024 | modified | 8 of 25 | |
| Bani municipality | Pangasinan | 2024 | qualified | 18 of 59 | |
| Banisilan municipality | Cotabato | 2024 | qualified | not stated | |
| Banna municipality | Ilocos Norte | 2024 | qualified | 4 of 22 | |
| Bansalan municipality | Davao del Sur | 2024 | qualified | 43 of 52 | |
| Bansud municipality | Oriental Mindoro | 2024 | qualified | not stated | |
| Bantay municipality | Ilocos Sur | 2024 | unmodified | 15 of 20 | |
| Bantayan municipality | Cebu | 2024 | qualified | 20 of 89 | |
| Banton municipality | Romblon | 2024 | unmodified | 43 of 68 | |
| Baras municipality | Rizal | 2024 | qualified | 19 of 54 | |
| Baras municipality | Catanduanes | 2024 | qualified | 53 of 116 | |
| Barbaza municipality | Antique | 2024 | qualified | not stated | |
| Barcelona municipality | Sorsogon | 2024 | unmodified | not stated | |
| Barili municipality | Cebu | 2024 | qualified | 39 of 55 | |
| Barira municipality | Maguindanao del Norte | 2024 | modified | 7 of 23 | |
| Barlig municipality | Mountain Province | 2024 | unmodified | 9 of 13 | |
| Barobo municipality | Surigao del Sur | 2024 | qualified | not stated | |
| Barotac Nuevo municipality | Iloilo | 2024 | qualified | 10 of 76 | |
| Barotac Viejo municipality | Iloilo | 2024 | qualified | 17 of 90 | |
| Baroy municipality | Lanao del Norte | 2024 | qualified | 20 of 35 | |
| Barugo municipality | Leyte | 2024 | qualified | not stated | |
| Basay municipality | Negros Oriental | 2024 | qualified | 26 of 65 | |
| Basco municipality | Batanes | 2024 | qualified | 18 of 33 | |
| Basey municipality | Samar | 2024 | qualified | not stated | |
| Basilan province | Basilan | 2024 | qualified | 31 of 40 |
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.