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TRAVEL EXPENSES

Learning Objectives

Ascertain that the claim is properly authorized,

documented and correctly computed;

Determine whether the expense is necessary and

economical; and

Recognize some limitations on the payment oftravel expenses.

GEX5.0-1

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APPROVAL OF TRAVEL

per Executive Order # 298 dated

March 23, 2004

Official travel:

Less than 30 days - shall be approvedby the head of office/bureau or their

equivalent

More than 30 days

shall be approved by theDepartment Secretary or his equivalent

GEX 5.0-2

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http://f/PDC%20PRESENTATION/eo_298%20-%20official%20local%20and%20foreign%20travels.pdf

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ALLOWABLE TRAVEL EXPENSES

Entitlement to travel expenses shall start only upon arrival at theplace of destination and shall cease upon departure there fromat the following percentage:

Particulars Percentage To cover

Arrival not later than 12:00

noon

100% Hotel/lodging (50%); meals (30%)

& incidental expenses (20%)

Arrival after 12:00 noon 80% Hotel/lodging (50%); meals (10%)

& incidental expenses (20%)

Departure before 12:00

noon

30% Breakfast (10%) & incidental

expenses (20%)

Departure at 12:00 noon

and later

40% Breakfast (10%), lunch (10%) &

incidental expenses (20%)

GEX 5 .0-5

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SPECIFIC GUIDELINES FOR

LOCAL TRAVEL

expenses allowable shall be the actual

rates of the authorized means of

transportation (land, sea and air)shall not include local inland

transportation and other expenses after

arrival in the office or temporary residence

GEX 5.0-6

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Claims for payment of travel expenses

within 50 kilometers radius from last city of

metro manila shall be allowed only uponpresentation of proof, duly supported with

receipts of expenses incurred if they stayed

in the place of assignment the wholeduration of official travel.

If they commute daily, only actual fare and

reasonable cost for meals, not to exceedtotal of P400.00 per day.

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DOCUMENTARY REQUIREMENTS

BEFORE THE TRIP

Approved Travel Order

Approved itinerary of travel detailing the

transportation expenses and travel expensesto be incurred as basis for determining the

amount of cash advance.

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UGExp Slide 5.0-5

Certificate of travel completed Used tickets

Certification of the head of agency as tothe absolute necessity of the expenses

together with the corresponding billsand receipts if the expenses incurredexceed P300.00

Hotel room/lodging bills with officialreceipts in case of official travel within

50 kilometers radius Certificate of appearance or copy of

report duly noted by agency head orauthorized representative

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GENERAL GUIDELINES FOR LOCAL

TRAVELLocal travels shall be treated as cash

advance which shall be obligated by the

accountant

No cash advance shall be granted unless

previous cash advance granted for travel is

liquidated

Liquidation documents received shallbe

recorded as a credit to the cash advance

granted.

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LIQUIDATION OF CASH

ADVANCECash advance for local travel shall be

liquidated within 30 days upon return from

travel

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1. Scholarships, fellowships and training or study grants to

be approved by the special committee on scholarshipcreated for the purpose:

UGExp Slide 5.0-6

2. Conferences, special missions and other non-study trips.

sponsored by the Philippine Government or

any of its instrumentalities;

from outstanding foreign

universities or institutions

department concerned; or

from outstanding foundations

and scholarship programs

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Authority for Foreign Travel

Department Secretaries, Undersecretaries,Asst. Secretaries, heads, senior asst. heads

and asst. heads of GOCCs, heads of local

government and other officals of equivlent

rank shall be subject to prior approval of the

president of the Philippines

Travel of all other positions that will last for

more than 1 month.

Foreign trips of delegations or groups

regardless of ranks

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Allowable Expenses for Foreign travel (for

non-study trips)

Pre-Travelexpenses P1,500

commutable allowance for immnizations,

processing for the issuance of passport andtravel tax exemption including expenses for

photographs, airport expense excluding fees

for excess baggage and porterage at

customary rates.

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Transportation -

In case officials and employees authorized to

travel abroad on conferences/missions are

not provided by the host country sponsoring

organization or agency, they shall be

allowed official transportation which shall

be of the economy class unless otherwise

specified in the authority

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CLOTHING ALLOWANCE

Official s and Employees shall be granted

clothing allowance of $400.00 for the

duration of 24 months

A certification shall be submitted to the effect

that no clothing allowance had been

received during the next preceding 24

months

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Daily Subsistence Allowance

Government personnel who travel abroad isentitled to DSA as provided under United

Nations Development program Index which

can be secured form DFA

Representation Expenses

Upon approval of the President of the Phils.,

be allowed to non-commutable expenses not

exceeding US$1000, duly supported with

receipts.

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Insurance

Reimbursement of premium for accident

insurance coverage not exceeding P200,000

during the duration of travel.

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Allowable Travel Expenses for -

Scholarship/Fellowships grantees/ trainees

Pre-travel expenses

Living allowance and per diem

TransportationMedical and Dental care (E0 129)

Tuition and Matriculation fees, books and

supplies (E0 129)

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