View source for Guidelines to implement Section 16 of Executive Order No. 248 as amended by Executive Order No. 248-A which prescribes the regulations and new rates of allowance for official local and foreign travels of government personnel.


COMMISSION ON AUDIT CIRCULAR NO. 96-004
April 19, 1996

 
TO 	: 	

To all Heads of Departments, Bureaus, Offices and agencies of the national Government; Managing Heads of Government Owned and/or Controlled Corporations; Provincial Governors, City and Municipal Mayors; COA Directors, Heads of Auditing Units; and All Others Concerned.
		
SUBJECT 	: 	

Guidelines to implement Section 16 of Executive Order No. 248 as amended by Executive Order No. 248-A which prescribes the regulations and new rates of allowance for official local and foreign travels of government personnel.

 
1.0 	

RATIONALE

This Circular is issued pursuant to the rule making power of the Commission under Section 2(2), Article IX-D of the Constitution and to Section 16 of Executive Order No. 248 dated May 29, 1995, as amended by Executive Order No. 248-A dated August 14, 1995, which provides that "Within sixty (60) days after his return to the Philippines, in the case of official travel abroad, or within (30) days of his return to his permanent official station in the case of official local travel, every official or employees shall render an account of the cash advance received by him in accordance with existing applicable rules and regulations and/or such rules and regulations as may be promulgated by the Commission On Audit for the purpose. Payment of the salary of any official or employees who fails to comply with the provisions of this Section shall be suspended until he complies therewith."

2.0 	GENERAL GUIDELINES
		
	2.1 	

Both official local and foreign travels shall be treated and accounted for as cash advances. Official local travel shall no longer be treated as direct charges to appropriations or allotments. The Accountant shall obligate all cash advances granted.

	2.2 	

No cash advance shall be granted to any official employee unless a proper accounting of the previous cash advance for travel given to him is first made or the same is first liquidated and/or settled.

		2.2.1 	

Proper accounting shall mean the receipt by the Accountant of the prescribed liquidation documents although not yet recorded in the books of accounts nor audited by the auditor.

		2.2.2 	

Liquidation shall mean the recording of the liquidation documents in the books of accounts by the accountant as a credit to the cash advance account after verifying the same, although not yet audited by the auditor.
		2.2.3 	

Settlement shall mean the issuance of the Credit Notice by the Auditor after the audit of the liquidation documents.

	2.3 	

Cash advances granted for purposes of official travel, both local and foreign, shall not require bonding of the traveling official or employee.

 
3.0 	SPECIFIC GUIDELINES
		
	3.1 	OFFICIAL LOCAL TRAVEL OF GOVERNMENT PERSONNEL
			
		3.1.1 	DRAWING OF CASH ADVANCE
				
			3.1.1.1 	

The cash advance voucher for official local travel shall be supported by the following:

   1.

      Travel order properly approved in accordance with Section 5 of EO 248, as amended;
   2.

      Itinerary of travel (Appendix A) detailing the transportation expenses and travel expenses to be incurred as basis for determining the amount of cash advance;

			3.1.1.2 	

The amount of transportation expenses allowable shall be the actual rates of the authorized means of transportation (land, sea, and air) from the permanent official station to the destination or place of work or assignment in the field and back, plus other incidental expenses:

   1.

      From the office or residence to the point of embarkation;
   2.

      From the point of embarkation to the point of debarkation in the place of destination;
   3.

      From the point of debarkation to the office of destination or temporary residence in the place of assignment in the field and return.

			3.1.1.3 	

The transportation expenses shall be in addition to the travel expenses which as defined under Section 6 of EO 248, as amended, is divided into two components: i.e., travel allowance of two hundred pesos which will cover the cost of meal inland transportation and other incidental expenses; and hotel room/lodging rate of one hundred pesos.

			3.1.1.4 	

The allowable transportation expenses shall not include local or inland transportation and other expenses after arrival in the office or temporary residence in the place of assignment in the field which are contemplated to be covered by the travel allowance specified in Section 6(a) of EO 248.

			3.1.1.5 	

Only ordinary public conveyance or customary modes of transportation shall be used. Exceptions may be made in meritorious cases and justified by prevailing circumstances. For this purpose, the Department/Agency Head concerned or his equivalent shall determine and indicate in the travel authority, the mode or class of transportation and the kind of hotel/lodging/pension houses to be taken, which in all cases shall be the most advantageous to the government from the standpoint of economy and efficiency.

			3.1.1.6 	

As a general rule, claims for payment of travel expenses for official local travel in the amount of P300 per day as provided for under Section 6 of EO 248, shall not require the presentation of bills and receipts except in the following cases:

   1.

      When the claim for reimbursement of actual travel expenses is in excess of P300 per day, in which case, submission of the following shall be required:
          *

            Bills and invoices with official receipts covering the whole amount claimed;
          *

            Certification of the head of the agency as to the absolute necessity of the expenses in the performance of the assignment.
   2.

      When the official travel/assignment is to places within the fifty (50) kilometers radius from the last city or municipality covered by the Metropolitan Manila Area (MMA) for those whose permanent official station is in the MMA, or the city or municipality wherein their permanent official station as located in the case of those outside the MMA and the amount of travel expenses being claimed includes the hotel room/lodging rate, the following shall be required:
          *

            Submission of the hotel room/lodging bills or invoices with official receipts to prove that they stayed in the place of destination or assignment and are not commuting daily from the place of assignment to the place of their residence or permanent official station.

				

If they commute daily from the place of their assignment to the place of their residence or permanent official station, they shall be allowed to collect only the amount of P300 per day which shall include the reimbursement of actual fare the prevailing rates of the authorized mode of transportation from the permanent official station to the destination or place of work and back, and the reasonable cost of actual mode allowance. The presentation of bills and receipts covering the cost of meals shall no longer be required, except for the transportation tickets which shall form part of the evidence of the actual travel undertaken.

			3.1.1.7 	

In cases where government vehicles are used in the travel, the officials and employees concerned are not entitled to the transportation expenses.

			3.1.1.8 	

To ensure that government funds and property are used only for officials purposes, no reimbursement of the cost of gasoline and oil shall be allowed a private vehicle is used. However, the officials and employees concerned shall be entitled to the reimbursement of the equivalent cost of the customary mode of transportation. Under no circumstances should fuel be issued to privately owned motor vehicles.

			3.1.1.9 	

To preclude double payment of expenditures, the travel allowance prescribed shall not be allowed in cases where the fare paid for transportation includes meals and quarters enroute, or where meals and lodging are paid for or furnished by the government. Where the cost of meals and lodging paid for by the government does not exceed P300 per day or where either meals or lodging only is furnished by the government, the difference shall be paid to the official or employees concerned to take care of local or inland transportation and other incidental expenses while in the place of assignment. If the costs of meals and lodging furnished by the government is equal to or exceeds P300 per day, no travel expenses shall be paid by the government.

		3.1.2 	LIQUIDATION OF CASH ADVANCE
				
			3.1.2.1 	

The cash advance for travel shall be liquidated by the official/employee concerned strictly within (30) days after his return to his official station as required under Section 16 of EO 248 as amended otherwise, payment of his salary shall be suspended until he complies therewith.

			3.1.2.2 	

The official/employee concerned shall draw a liquidation voucher to be supported by the following:

   1.

      Certificate of travel completed (Appendix B);
   2.

      Plane, boat or bus tickets covering actual transportation fare from the official station or residence to the place of destination and back. A certification or affidavit of loss executed by the official or employee concerned shall not be considered as appropriate replacement for the required transportation tickets.
   3.

      Certification of the head of the agency as to the absolute necessity of the expenses together with the corresponding bills and receipts, if the expenses incurred for official local travel exceeds the prescribed rate of P300 per day. The presentation of a certification or affidavit of loss in place of the bills and receipts shall not be considered for this purpose.
   4.

      Hotel room/lodging bills with official receipts in the case of official travel to places within the fifty (50) kilometers radius from the last city or municipality covered by the MMA in the case of those whose permanent official station is in the MMA, or the city or municipality wherein the permanent official station is located in the case of those outside the MMA, if the travel allowance being claimed includes the hotel room/lodging rate.
   5.

      Certificate of appearance or a copy of the report on the accomplishment of the purpose of the travel duly noted by the agency head or his authorized representative. However, the certificate of appearance shall no longer be required in the case of travels of agency heads within their area of jurisdiction.

			3.1.2.3 	

Where a trip is cancelled, the amount paid in advance shall be refunded in full. In cases where the trip is cut short or terminated in advance of the itinerary, the excess payment shall likewise be refunded. These refunds shall be made immediately upon cancellation or termination of the trip. It shall be the primary duty of agency heads to enforce promptly the refund.

			3.1.2.4 	

When a trip exceeds the approved itinerary, the additional travel expenses due shall be paid upon satisfaction of the following requirements:

   1.

      Submission of a written justification satisfactory to the agency head or his authorized representative and an additional itinerary for the extension of the trip.
   2.

      Where the whole travel exceeds one (1) calendar month, approval of the President shall first be secured before the additional payment shall be made.

	3.2 	OFFICIAL TRAVEL ABROAD OF GOVERNMENT PERSONNEL
			
		3.2.1 	DRAWING OF CASH ADVANCE
			
			3.2.1.1 	

The cash advance voucher for official foreign travel shall be supported by the following:

   1.

      Travel Order properly approved in accordance with Section 3 of EO 248, as amended;

   2.

      Itinerary of travel (Appendix A) detailing the transportation expenses and travel expenses including clothing and pre-departure expenses to be incurred as basis for determining the amount of cash advance. The commutable pre-departure expenses shall cover miscellaneous/incidental expenses such as passport, photographs, immunization, visa fees, taxi fare, tips, porterage and terminal fees as provided for under Section 9 of EO 248, as amended;
   3.

      Where applicable, the authority from the office of the President to claim Representation Expenses;
   4.

      Certification of the official or employee concerned duly verified by the Accountant to the effect that no clothing allowance had been received during the next preceding twenty-four (24) months, if clothing allowance is being claimed;

			3.2.1.2 	

The amount of transportation expenses allowable shall be the actual rates of the authorized means of transportation:

   1.

      From the point of embarkation to the point of debarkation in the place of destination;
   2.

      From the point of debarkation to the office of destination or temporary residence in the place of assignment in the foreign country and return.

The transportation expenses shall be in addition to the Travel Allowance of One Hundred United States Dollars ($100) and Hotel Room/Lodging Rate of Two Hundred United States Dollars ($200) per day as provided for under Section 12 of EO 248, as amended. No transportation expenses shall be paid if the official or employee authorized to travel abroad is provided with transportation by the host country or sponsoring organization or agency.

Where the official or employee travelling abroad is provided by the host government or institution with per diem or allowance lower than that prescribed in EO 248, as amended, he shall be entitled to the difference only.

		3.2.2 	LIQUIDATION OF CASH ADVANCE
				
			3.2.2.1 	

The cash advance for travel shall be liquidated by the official/employee concerned strictly within sixty (60) days after his return to the Philippines as required under Section 16, of EO 248, as amended otherwise, payment of his salary shall be suspended until he complies therewith.

			3.2.2.2 	

The official/employee concerned shall draw a liquidation voucher to be supported by the following:

   1.

      Certificate of travel completed (Appendix B):
   2.

      Plane or boat tickets covering actual transportation fare from the point of embarkation in the Philippines to the place of destination and back, provided, that the presentation of a certification or affidavit of loss executed by the official or employee concerned shall not be considered as appropriate replacement for the required transportation tickets;
   3.

      Bills and receipts covering representation expenses incurred, if the official concerned has been authorized to incur the same;
   4.

      Hotel room bills with official receipts, regardless of whether or not the amount exceeds the prescribed rate of Two Hundred United States Dollars per day, provided that for this purpose, no certification of affidavit of loss shall be considered or accepted;
   5.

      Where the actual travel expenses exceeds the prescribed rate of Three Hundred United States Dollars per day, The certification of the head of the agency concerned as to its absolute necessity shall also be required in addition to the presentation of the hotel room bills with official receipts.

			3.2.2.3 	

Where a trip is cancelled, the amount paid in advance shall be refunded in full. In cases where the trip is cut short or terminated in advance of the itinerary, the excess payment shall likewise be refunded. The head of the agency shall see to it such refunds are enforced promptly.

	3.3 	MONITORING OF CASH ADVANCES FOR TRAVEL
			
		3.3.1 	

The Accountant shall retain a copy of the travel advance voucher and the itinerary of travel (Appendix A). He shall keep an index of the cash advances made by each official/employee and shall monitor the liquidation of the said cash advances.

		3.3.2 	

In addition, the accountant shall:

   1.

      Send within ten (10) days before the expiration of the 30 or 60 days period specified under Section 16, of EO 248, a written reminder under signature of the head of the agency or his duly authorized representative, enjoining the official or employee concerned to liquidate his travel cash advance. This is to preclude complaints arising form suspension of salaries due to non-liquidation of travel advances.
   2.

      Delete the name of the official or employee from the subsequent payrolls until such time that the travel cash advance has been fully liquidated, if the official or employee concerned fails to liquidate the cash advance within the prescribed period.
   3.

      Verify the liquidation voucher and supporting documents, and record the same in the books of accounts subject to the post audit by the auditor.


4.0 	

REPEALING CLAUSE

All COA Circulars and issuances pertaining to official local and foreign travels, inconsistent with the provisions contained herein, are hereby amended or modified accordingly.

5.0 	

EFFECTIVITY

This Circular shall take effect immediately. Executive Order No. 248 dated May 29, 1995 and Executive Order No. 248-A dated August 14, 1995 are appended to this Circular as Annexes 1 and 2. 

 

 (Sgd.) CELSO D. GAÑGAN
       Chairman

 
(Sgd.) ROGELIO B. ESPIRITU 	(Sgd.) SOFRONIO B. URSAL
	Commissioner 		Commissioner

 
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Source : http://www.coa.gov.ph/COA_Issuances/COA_Circulars/Circ1996/C96-004.htm

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