GULF STATES UTILITIES <GSU> GETS QUALIFIED AUDIT Gulf States Utilities Co said auditor Coopers and Lybrand has issued a qualified opinion on 1986 financial statements. Gulf States said the audit opinion satated that without sufficient rate increases or funds from other sources, Gulf states may be unable to maintain its financial viability, which is necessary to permit the realization of its assets and the liquidation of its liabilities in the ordinary course of business. IT said it received a similar qualified opinion in 1985.