GOVPH

For Notices of Disallowance which have become final and which were already issued with Notice of Finality of Decision (NFD) and COA Order of Execution (COE), what happens if the COE was not complied with?

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In case of failure by the Cashier/Treasurer/Disbursing Officer to comply with the COE, the Auditor shall notify the agency head concerned of the non-compliance. At the same time, the Auditor shall report the matter through the COA Director concerned, to the General Counsel who shall take any or all of the following actions:

Recommend to the Commission Proper to cite defaulting party in contempt;
Refer the matter to the Solicitor General for the filing of appropriate civil suit;
Refer the case to the Ombudsman for the filing of appropriate administrative or criminal action.

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Government Accounting Manual

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Local Council for the Protection of Children (LCPC)

Outstanding cash advances

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Rules and Regulations on Settlement of Accounts

Settlement of NS/ND/NC

Status of audit suspensions, disallowances and charges

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Unpaid authorized personnel benefits

For Notices of Disallowance which have become final and which were already issued with Notice of Finality of Decision (NFD) and COA Order of Execution (COE), what happens if the COE was not complied with?