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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
Basilisa municipalityDinagat Islands2024qualified14 of 19PDF
Basista municipalityPangasinan2024qualifiednot statedPDF
Basud municipalityCamarines Norte2024unmodified23 of 47PDF
Bataan provinceBataan2024qualified32 of 52PDF
Batad municipalityIloilo2024unmodified16 of 45PDF
Batan municipalityAklan2024qualifiednot statedPDF
Batanes provinceBatanes2024qualified51 of 90PDF
Batangas provinceBatangas2024not statednot statedPDF
Batangas City cityBatangas2024unmodifiednot statedPDF
Bataraza municipalityPalawan2024qualifiednot statedPDF
Bato municipalityLeyte2024qualifiednot statedPDF
Bato municipalityCatanduanes2024qualified37 of 47PDF
Bato municipalityCamarines Sur2024disclaimer31 of 131PDF
Batuan municipalityBohol2024qualified6 of 31PDF
Batuan municipalityMasbate2024qualifiednot statedPDF
Bauan municipalityBatangas2024not statednot statedPDF
Bauang municipalityLa Union2024qualified36 of 110PDF
Bauko municipalityMountain Province2024unmodifiednot statedPDF
Baungon municipalityBukidnon2024qualifiednot statedPDF
Bautista municipalityPangasinan2024qualified28 of 66PDF
Bay municipalityLaguna2024qualifiednot statedPDF
Bayabas municipalitySurigao del Sur2024qualified17 of 29PDF
Bayambang municipalityPangasinan2024unmodifiednot statedPDF
Bayang municipalityLanao del Sur2024not statednot statedPDF
Bayog municipalityZamboanga del Sur2024qualified21 of 33PDF

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.