What is/are the remedies if a party is served a Notice of Disallowance (ND)?

Section 1 of Rule V of 2009 COA Revised Rules of Procedure (RRPC) provides that an aggrieved party may appeal from the decision of the Auditor to the Director who has jurisdiction over the agency under Audit. Section 2, Rule V of the RRPC provides that the appeal to the Director be taken by filing an Appeal Memorandum to the Director.

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