What is COA Order of Execution?

A COA Order of Execution (COE) is issued by COA to enforce the settlement of audit disallowance/ charge whenever the person or persons liable refuse or fail to settle the same after the decision has become final and executory as indicated in the Notice of Finality of Decision (NFD).

A Notice of Finality of Decision (NF) is issued by COA to inform the agency concerned that a decision by the Commission or its authorized representatives has become final and executory, which shall be the basis by the agency for recording the disallowance/ charge in the agency’s books of accounts.

Reference: COA Circular No. 2009-006 dated September 15, 2009 (Prescribing the Use of the Rules and Regulations on Settlement of Accounts)