Rules on Settlement of Accounts use

The Auditor is mandated to issue a Notice of Disallowance or Notice of Charge when differences or balances are identified from account audits.
A Notice of Suspension may be issued to halt transactions that might cause pecuniary loss to the government while compliance with requirements is pending.

SASDC replaces the older Certificate of Settlement and Balances to summarize total suspensions, disallowances, and charges for an agency quarterly.
The initial SASDC under the RRSA shows a zero balance for uniform monitoring, without negating any existing suspensions, disallowances, or charges.

A Notice of Settlement of Suspension/Disallowance/Charge (NSSDC) is issued upon settlement which serves as authority to remove the disallowance or charge from the agency’s books.
A Notice of Finality of Decision (NFD) informs the agency that a COA decision is final and executory, justifying recording disallowances/charges in the agency’s accounts.
If the liable parties fail to settle disallowances after finality, a COA Order of Execution (COE) is issued to enforce settlement.

Appeals progress through three levels: Cluster/Regional Director, Adjudication and Settlement Board, and the Commission Proper.
Motion for reconsideration is only permitted at the Commission Proper level; it is disallowed at other levels.
Payment of appeal fees is mandatory before the Commission can acquire jurisdiction over an appeal.

The RRSA supersedes COA Circular No. 94-001 and COA Memorandum No. 2002-053.
All inconsistent circulars, memoranda, and issuances are revoked or amended accordingly.
The new provisions take effect fifteen (15) days after their publication in a newspaper of general circulation.

The RRSA consists of seven chapters, covering introduction; principles and procedures; issuance of various audit notices and statements; decisions and appeals; finality and enforcement; transitory provisions; and final provisions.

These provisions ensure uniformity, clarity, and enforceability in the settlement of accounts involving government funds as audited by COA.