If I do not agree with the Notice of Disallowance issued by the Auditor, what should I do?

You may file an Appeal with the Office of the Director.

An aggrieved party may appeal the decision of the Auditor to the Director who has jurisdiction over the agency under audit.

(Section 1, Rule V of Revised Rules of Procedure of the Commission on Audit (RRPC))

The Director may affirm, reverse, modify or alter the decision of the Auditor. If the Director reverses, modifies or alters the decision of the Auditor, the case shall be elevated directly to the Commission Proper for automatic review of the Directors’ decision. The dispositive portion of the Director’s decision shall categorically state that the decision is not final and is subject to automatic review by the CP.

(Section 7, Rule V, RRPC)

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