In case one of the persons liable had perished when a disallowance was issued, what would happen to the Notice of Disallowance (ND) issued by the Audit Team when there is no indication that a claim was filed against the estate of the deceased?

Section 16.3 of Commission on Audit Circular No. 2009-006 dated September 15, 2009 provides that the liability of persons determined to be liable under an ND/NC shall be solidary an d the Commission may go against any person liable without prejudice to the latter’s claim against the rest of the persons liable.

Hence, regardless of the death of one of the persons liable and no claim was filed against the estate of the deceased, the disallowance can still be enforced against the other persons named liable thereon for the full amount, their liability being solidary.