In case of several payees, as in the case of a disallowed payroll, what must the accountant of the agency do upon the receipt of Notice of Disallowance (ND)?

The accountant shall be responsible for informing all payees concerned within five (5) working days from receipt of notice thereof. The accountant must also certify that he/she took steps in notifying all the payees through an affidavit known/called as “Accountant’s Affidavit of Service” and submit such to the Auditor within five (5) days after the period of posting of the Notice to Payees or to the official electronic mail address offices of the concerned employee. The posting of Notice to Payees and the sending of the said Notice shall be done simultaneously for two (2) consecutive weeks. If personal service is not practicable, service shall be made through substituted personal service or registered mail.

(Source: COA Circular No. 2021-013 dated November 10, 2021)

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