What happens if we fail to file an appeal from the ND within the six-month reglementary period?

In the absence of an appeal filed within the six-month reglementary period, the decision of auditor shall become final and executory.

A Notice of Finality of Decision (NFD) will be issued accordingly by the Audit Team Leader and Supervising Auditor.

If the persons liable refuse or fail to settle their liability under the disallowance/charge after the same has become final and executory, a COA Order of Execution (COE) shall be issued by the Director to enforce settlement of the audit disallowance/charge.

The agency cashier / treasurer / officer of the agency charged with the payment of salaries is authorized to withhold payment of salary and other money due to persons liable by virtue of the COE.