| No | Entitas Pemerintah Daerah | TA 2019 | TA 2020 | TA 2021 | TA 2022 | TA 2023 |
|---|---|---|---|---|---|---|
| 1 | Prov. Jawa Barat | WTP | WTP | WTP | WTP | WTP PSH |
| 2 | Kab. Bandung | WTP | WTP | WTP | WTP | WTP PSH |
| 3 | Kab. Bandung Barat | WTP | WDP | WTP | WTP | WTP PSH |
| 4 | Kab. Bekasi | WTP | WTP | WTP | WDP | WTP PSH |
| 5 | Kab. Bogor | WTP | WTP | WDP | WDP | WDP |
| 6 | Kab. Ciamis | WTP | WTP | WTP | WTP | WTP PSH |
| 7 | Kab. Cianjur | WTP | WTP | WTP | WTP | WTP PSH |
| 8 | Kab. Cirebon | WTP | WTP | WTP | WTP | WTP PSH |
| 9 | Kab. Garut | WTP | WTP | WTP | WTP | WTP PSH |
| 10 | Kab. Indramayu | WTP | WDP | WTP | WTP PSH | WTP PSH |
| 11 | Kab. Karawang | WTP | WTP | WTP | WTP PSH | WTP PSH |
| 12 | Kab. Kuningan | WTP | WTP | WTP | WTP PSH | WTP PSH |
| 13 | Kab. Majalengka | WTP | WTP | WTP | WTP PSH | WTP |
| 14 | Kab. Pangandaran | WTP | WTP | WTP | WDP | WDP |
| 15 | Kab. Purwakarta | WTP | WTP | WTP | WTP PSH | WTP PSH |
| 16 | Kab. Subang | WTP | WTP | WTP | WTP PSH | WTP PSH |
| 17 | Kab. Sukabumi | WTP | WTP | WTP | WTP | WTP PSH |
| 18 | Kab. Sumedang | WTP | WTP | WTP | WTP | WTP |
| 19 | Kab. Tasikmalaya | WTP | WTP | WTP | WTP | WTP PSH |
| 20 | Kota Bandung | WTP | WTP | WTP | WDP | WDP |
| 21 | Kota Banjar | WTP | WTP | WTP | WTP | WTP PSH |
| 22 | Kota Bekasi | WTP | WTP | WDP | WDP | WDP |
| 23 | Kota Bogor | WTP | WTP | WTP | WTP | WTP PSH |
| 24 | Kota Cimahi | WTP | WTP | WTP | WTP PSH | WTP PSH |
| 25 | Kota Cirebon | WTP | WTP | WTP | WTP PSH | WTP PSH |
| 26 | Kota Depok | WTP | WTP | WTP | WTP PSH | WTP PSH |
| 27 | Kota Sukabumi | WTP | WTP | WTP | WTP | WTP PSH |
| 28 | Kota Tasikmalaya | WTP | WTP | WTP | WTP PSH | WTP PSH |
| Keterangan |
| WTP : Opini Wajar Tanpa Pengecualian (Unqualified Opinion) |
| WTP PSH : Opini Wajar Tanpa Pengecualian Dengan Penekanan Suatu Hal |
| WDP : Opini Wajar Dengan Pengecualian (Qualified Opinion) |
| TW : Opini Tidak Wajar (Adverse Opinion) |
| TMP : Pernyataan Menolak Memberikan Opini atau Tidak Memberikan Pendapat (Disclaimer Opinion) |