Who can request for installment payments of liabilities under Notices of Disallowance?

Under COA Resolution No. 2017-021 dated November 3, 2017, requests for installment payment may be made directly by the persons liable to settle their liabilities. For audit disallowances involving several persons liable, the head of agency or its authorized official may request installment payment in their behalf, provided that a written authority is issued by the persons liable and attached to the request. Only those persons liable with written authority shall be allowed to settle their liability in installment.

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