3aepublic of tbe ~bilippines
COMMISSION ON AUDIT
Qtommonwealtb ~benue, ~ue?on Qtitp, ~bilippines
MEMORANDUM No. 2020 ·02.2.
Date DEC I 0 2020
TO Assistant Commissioners, Directors, Officers-in-Charge, Supervising
Auditors, Audit Team Leaders, Audit Team Members, and Other
Concerned Personnel
SUBJECT Prescribing secondary documents in lieu oftravel tickets and certificates
of appearance, in substantial compliance with Sections 3.1.2.2 and
3.2.2.2 of COA Circular No. 96-004 dated April 19, 1996 and Section
1.2.4 of COA Circular No. 2012-001 dated June 14, 2012
Section 16 of Executive Order (EO) No. 248 dated May 29, 1995, as amended by EO
No. 248-A dated August 14, 1995, states that "within sixty (60) days after his return to the
Philippines, in the case of official travel abroad, or within thirty (30) days of his return to his
permanent official station in the case of official local travel, every official or employee 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 [COA]for the purpose. Payment of the salary of any official or employee
who fails to comply with the provision of this Section shall be suspended until he compl ies
therewith."
Pursuant to the rule-making power of COA under Section 2(2), Article IX-D of the
1987 Constitution, and Section 16 of EO No. 248, as amended by EO No. 248-A, this
Commission issued COA Circular No. 96-004 dated April 19, 1996, prescribing the regulations
and new rates of allowance for official local and foreign travels of government personnel.
Particularly, Section 3. 1.2 of the circular provides the specific guidelines and documentary
requirements for the liquidation of cash advance for official local and foreign travels of
government personnel.
In addition, this Commission issued COA Circular No. 2012-001 dated Jtme 14, 20n
to prescribe the revised guidelines and documentary requirements for common government
transactions, including the liquidation of cash advance for travel expenses granted for official
local and foreign travels. In particular, Section 1.2.4 of COA Circular No. 2012-001 provides:
1.2.4 Travelling Expenses
1.2.4.1 Local Travel
Documentary Requirements
• Paper/electronic plane, boat or bus tickets, boarding pass,
terminal fee
• Certificate of appearance/attendance
• Copy of previously approved itinerary of travel
• Revis~d or supplemental Office Order or any proof
supporting the change of schedule
• Revised Itinerary of Travel, if the previous approved
itinerary was not followed
• Certification by the Head of Agency as to the absolute
necessity of the expenses together with the corresponding
bills or receipts, if the expenses incurred for official travel
exceeded the prescribed rate per day (certification or
affidavit of loss shall not be considered as an appropriate
replacement for the required hotel/ lodging bills and
receipts)
• Liquidation Report
• Reimbursement Expense Receipt (RER)
• OR in case of refund of fXCess cash advance
• Certificate of Travel Completed
• Hotel room/lodging bills with official rece ipts in case of
official travel to places within 50-kilometer radius from the
last city or municipality covered by the Metro Manila Area,
or the city or municipality where their permanent official
station is located in the case of those outside Metro Mani la
Area, if the travel allowances being claimed inclu1e the
hotel room/lodging rate
1.2.4.2 Foreign Travel
Documentary Requirements
• Paper/electronic plane tickets, boarding pass, boat or bus
tickets
• Certificate of appearance/attendance for training/seminar/
participation
• Bills/receipts for non-commutable representation expenses
approved by the President under Section 13 of EO No. 248
• For reimbursement of actual travel expenses in excess of the
prescribed rate (EO No. 298)
o Approval by the President
o Certification from the Head of Agency that it is
absolutely necessary
o Hotel room bills with officia l receipts (certification
or affidavit of loss shall not be considered as an
appropriate replacement for the required hotel/
lodging bi lls and receipts
• Revised itinerary of T ravel, if applicable
• Narrative report on trip undertaken/Report on Participation
• OR in case of refund of excess cash advance
• Certificate of travel completed
• Liquidation Report
It has come to our attention that there are common issues and concerns affecting a
number of officials and/or employees regarding unliquidated cash advances brought about by
the failure to present complete documentary requirements evidencing travel completed on
account of loss of plane/bus ticket and boarding pass and/or non-issuance of certificate of /1
appearance/attendance. . . .. .. · . · . .. · . ·· . ·· ?-t,
2
COA Circular No. 96-004 does not provide for secondary documents in the event that
there is failure to submit the required transportation tickets and certificates of appearance.
Under Sections 3.1.2.2(b) and 3.2.2.2(b) of COA Circular No. 96-004, the presentation of a
certification or affidavit of loss executed by the official or employee c::mcernd shall not be
considered as an appropriate replacement for the required transportation tickets. However, this
proscription was omitted in Sections 1.2.4.1 and 1.2.4.2 ofCOA Circular No. 2012-001.
On the other hand, Section 3 .1.2.2(e) of COA Circular No. 96-004 requires the
submission of 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 for local
travel of official/employee. However, the certificate of appearance is no longer required in the
case of travels of agency heads within their area of jurisdiction. In the case of foreign travel by
both the officials/employees and agency heads, Section 3.2.2.2 ofthe same circular is silent as
regards submission of certificate of appearance.
Upon the issuance ofCOA Circular No. 2012-001 , Section 1.2.4.1 thereofrequires the
submission of a certificate of appearance/attendance for local travel, without distinction as
regards the position held by the concerned official or employee. Moreover, Section 1.2.4.2 of
the circular requires the submission of a narrative report on trip undettaken/report on
participation, in addition to a certificate of appearance/attendance for training/seminar/
participation for foreign travel.
While COA Circular No. 2012-001 supersedes all other circulars, resolutions,
memoranda, and issuances inconsistent therewith, the circular provides the documentary
requirements for specific transactions only, whereas COA Circular No. 96-004 provides the
specific guidelines for drawing and liquidation of cash advance granted for foreign and local
travel. Since there is no substantial inconsistency between the two circuiars, COA Circular No.
2012-001 did not supersede COA Circular No. 96-004. However, the contrast between the
documentary requirements of the circulars must be addressed to avoid further confusion among
the concerned officials and/or employees and the auditors.
Thus, to facilitate the rendition of account of cash advances for travel expenses granted
for official local and foreign travels, this Commission deems it fit to resolve the noted gaps
between the provisions of COA Circular Nos. 96-004 and 2012-001 and at the same time
identify secondary documents to be submitted as proof of travel and appearance/participation,
in substantial compliance with COA Circular No. 2012-001.
In that light, Section 1.2.4 of COA Circular No. 2012-001, is modified, as follows:
1.2.4 Travelling Expenses
1.2.4.1 Local Travel
Documentary Requirements
• Paper/electronic plane, boat or bus tickets, boarding pass,
terminal fee. In the absence thereof, other documents such
as, but not limited to, a passenger manifest certified by the
concerned airline or shipping company.
• Certificate of appearance/attendance. In the absence
thereof, Back to Office Report/Narrative ..'?.eport on trip
undertaken/Report on Participation addressed to · the
agency head will suffice. The report, duly noted by the
3
agency head or his authorized representative, shall
contain, among others, the following information:
o Highlights of the training/activity;
o Pictures preferably dated; .
o Plan of action for knowledge sharing; and
o Recommendations
In the case of travels of agency heads within their area of
jurisdiction, a certificate ofappearance/attendance shall no
longer be required.
• Copy of previously approved itinerary of travel
• Revised or supplemental Office Order o:· any proof
supporting the change of schedule
• Approved Revised Itinerary of Travel, if the previous
approved itinerary was not fo llowed
• Certification by the Head of Agency as to the absolute
necessity of the expenses together with the corresponding
bills or receipts, if the expenses incurred for official travel
exceeded the prescribed rate per day (certification or
affidavit of loss shall not be considered as an appropriate
replacement for the required hotel/lodging bill s and
receipts)
• Liquidation Report
• Reimbursement Expense Receipt (RER)
• Official Receipt (OR) in case of refund of excess cash
advance
• Certificate of Travel Completed
• Hotel room/lodging bills with official receipts in case of
official travel to places within 50-kilometer radius from the
last city or municipality covered by the Metro Mani la Area,
or the city or municipality where their permanent offic ia l
station is located in the case of those outs ide Metro Manila
Area, if the trave l allowances being c laimed include the
hotel room/lodging rate
1.2.4.2 Foreign Travel
Documentary Requirements
• Paper/electronic plane tickets, boarding pass, boat or bus
tickets. In the absence thereof, other documents such as,
but not limited to, a certified true copy of the passport
showing the dates of entry and exit, duly stamped by the
Immigration Office of the country of destination as
indicated in the approved travel authority and itinerary of
travel; or a passenger manifest certified by the concerned
airline or shipping company.
• Certificate of appearance/attendance for training/seminar/
participation. In the absence thereof, Back to Office
Report/Narrative Report on trip undertaken/Report on
Participation addressed to the agency head will suffice. The
report, duly noted by the agency head or his authorized
representative, shall contain, among others, the following
information:
o Highlights of the training/activity;
o ' Pictures preferably dated; ··
o Plan ofaction for knowledge sharing; and £:.
4
o Recommendations
In the case of travels of agency heads, a certificate of
appearance/attendance shall no longer be required.
• Bi lls/receipts for non-commutable representation expenses
approved by the President under Section 13 of EO No. 248
• For reimbursement of actual travel expenses in excess of the
prescribed rate (EO No. 298)
o Approval by the President
o Certification from the Head of Agency that it is
absolutely necessary
o Hotel room bills with official receipts (certification
or affidavit of loss shall not be considered as an
appropriate replacement for the required hotel/
lodging bills and receipts
• Copy of previously ~pproved itinerary of travel
• Revised or supplemental Office Order or any proof
supp01ting the change of schedule
• Approved Revised Itinerary of Travel, if the previous
approved itinerary was net followed
• OR in case of refund of excess cash advance
• Certificate ofTravel Completed
• Liquidation Report
For guidance ofthe Commission.
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MIC
C-ON.HISSION OH &\JOlT
O'"C:.l 0' TMI CH ..IIt,II!:SON
II II
