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 |
|---|---|---|---|---|---|
| Bayombong municipality | Nueva Vizcaya | 2024 | qualified | 69 of 87 | |
| Belison municipality | Antique | 2024 | qualified | not stated | |
| Benguet province | Benguet | 2024 | qualified | 46 of 100 | |
| Benito Soliven municipality | Isabela | 2024 | unmodified | 25 of 39 | |
| Besao municipality | Mountain Province | 2024 | unmodified | not stated | |
| Bien Unido municipality | Bohol | 2024 | qualified | 17 of 31 | |
| Bilar municipality | Bohol | 2024 | qualified | 20 of 37 | |
| Biliran municipality | Biliran | 2024 | qualified | 12 of 26 | |
| Biliran province | Biliran | 2024 | qualified | not stated | |
| Binalbagan municipality | Negros Occidental | 2024 | qualified | not stated | |
| Binalonan municipality | Pangasinan | 2024 | qualified | not stated | |
| Binangonan municipality | Rizal | 2024 | qualified | 23 of 57 | |
| Bindoy municipality | Negros Oriental | 2024 | qualified | 20 of 54 | |
| Bingawan municipality | Iloilo | 2024 | qualified | not stated | |
| Binidayan municipality | Lanao del Sur | 2024 | qualified | not stated | |
| Binmaley municipality | Pangasinan | 2024 | qualified | not stated | |
| Binuangan municipality | Misamis Oriental | 2024 | qualified | not stated | |
| Biri municipality | Northern Samar | 2024 | qualified | 13 of 45 | |
| Boac municipality | Marinduque | 2024 | qualified | 41 of 132 | |
| Bobon municipality | Northern Samar | 2024 | qualified | not stated | |
| Bocaue municipality | Bulacan | 2024 | qualified | not stated | |
| Bohol province | Bohol | 2024 | qualified | 36 of 62 | |
| Bokod municipality | Benguet | 2024 | qualified | 55 of 101 | |
| Bolinao municipality | Pangasinan | 2024 | qualified | not stated | |
| Boljoon municipality | Cebu | 2024 | qualified | 28 of 43 |
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.