Can private individuals be served an ND?

Yes. Section 10.2 of COA Circular No. 2009-006 otherwise known as the 2009 Revised Rules on Settlement says that the ND is served on persons liable. It did not mention or distinguish between public officials/employees and private individuals. As long as a person is liable or a party to an illegal, unnecessary, irregular, excessive, and extravagant expenditure then he/she can be served an ND.

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