Where and when can I file a motion for reconsideration for ND/NC?

The Auditor shall not entertain a motion for reconsideration of his ND/NC. Any aggrieved party may appeal from the decision of the Auditor to the Director who has jurisdiction over the agency under audit. 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 Director’s decision.

The appeal must be filed within six (6) months after receipt of the decision (ND/NC) appealed from.

(Sec. 4, Rule V of the 2009 Revised Rules of Procedure of the Commission on Audit)

The Rules and Regulations on Settlement of Accounts can be browsed through this link:


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