TRAVELING EXPENSES
Basis/ Guide: EXECUTIVE ORDER No. 77 s. 2019
Prescribing Rules and Regulations and Rates of
Subject: Expenses and Allowances for Official Local and
Foreign Travels of Government Personnel
Section 5. Travel Beyond 50-kilometer Radius from the Permanent Official Station.
b.) Daily Travel Expenses (DTE)
The Maximum allowable DTE of government personnel, regardless of rank and position,
shall be the following rates:
Destination Maximum DTE
Cluster I Region I 1,500.00
Region II
Region III
Region V
Region VIII
Region IX
Region XII
Region XIII
ARMM
Cluster II Cordillera 1,800.00
Administrative
Region
Region VI
Region VII
Region X
Region XI
National Capital
Cluster III Region 2,200.00
Region IV-A
Region IV-B
c.) Apportioned Travel Expenses
The allowable DTE for travel beyond the 50-km radius from the permanent official station
shall be based on the following apportionment:
Particulars Percentage To Cover
Day of arrival at point of Hotel/lodging (50%)
destination (regardless of
time) and succeeding 100%
day/s thereof on official Meals (30%)
business
Incidental Expenses (20%)
Day of departure for
permanent official station Meals (30%)
50%
(regardless of time) if
other than date of arrival Incidental Expenses (20%)
Section 6. Travel Within the 50-kilometer radius from the permanent official station.
Actual Transportation Expenses may be authorized.
Section 22. Rendition of Account on Cash Advances and Sanction.
a.) Within two (2) calendar months after the return of an official or employee to the Philippines, in case of
official travel abroad, or within one (1) calendar month of his/her return to permanent official
station in the case of official local travel, such official or employee shall render an account of the
cash advance received in accordance with the existing applicable rules and regulations.
To submit:
1. Certificate of Travel Completed attached with the following:
Certificate of Appearance/Participation
Official Receipt/Invoice
RER
CENRR
Post Travel Report (for Trainings/Seminars/Conventions and the
like)
2. Liquidation Report
Section 23. Reportorial Requirements and Sanction
a.) Within one (1) calendar month after returning to the permanent official station, every personnel
authorized to travel under this Order shall submit to the head of the agency a report with
recommendations, if any, on the conference or seminar attended, examination or investigation conducted, or
mission undertaken.
To submit:
1. Narrative Report
2. Documentation/pictures of the conference attended
TRAVELING EXPENSES
Basis/ Guide: COA CIRCULAR NO. 2023-004, dated June 14, 2023
Prescribing the Updated Documentary Requirements for Common
Subject: Government Transactions, amending COA Circular No. 2012-001 dated June
14, 2012
1.1 Cash Advances
1.1.4 Traveling Expenses
1.1.4.1 LOCAL TRAVEL Documentary Requirements
Duly approved Office Order/Travel Order
Duly approved Itinerary of Travel
Certification from the Chief Accountant that previous cash advances have been
fully liquidated and accounted for in the books
Quotation of plane fare for similar dates, from at least three airline companies/
travel agencies or its equivalent. In case of less than three quotations, a
certification by the claimant attesting to such circumstance, signed by
his/her supervisor
Letter of invitation of the host/sponsoring agency/organization
1.1.4.2 FOREIGN TRAVEL
Duly approved Office Order/Travel Order
Duly approved Itinerary of Travel
Certification from the Chief Accountant that previous cash advances have been
fully liquidated and accounted for in the books
Letter of invitation of the host/sponsoring country/agency/organization
Flight Itinerary issued by the airline ticketing office/travel agency
Quotation of plane fare for similar dates, from at least three airline companies/
travel agencies or its equivalent. In case of less than three quotations, a
certification by the claimant attesting to such circumstance, signed by
his/her supervisor
Where applicable, authority to laim representation expenses
In case of Seminar/Training:
Acceptance of nominee/s as participant/s (Issued by the host country)
Programme Agenda and Logistics Information
1.2 Liquidation of Cash
Advances
1.2.4 Traveling Expenses Documentary Requirements
Liquidation Report
Approved Certificate of Travel Completed
Approved Revised Itinerary of Travle, if the previously approved itinerary
was ot followed
Copy of previously approved Itinerary of Travel
Copy of Office Order and the Supplemental Office Order or any proof
supporting the change of schedule
Certifiacte of Appearance or Attendance or in the absence thereof, photocopy
of the received copy of Memo Transmittal of Back to Office Report/
Narrative Report on the trip undertaken/Report on Participation addressed
to the agency head. The report, duly noted by the agency head or his authorized
representative, shall contain, among others, the following information:
*Highlights of the training/activity;
*Pictures preferable dated;
*Plan of action for knowledge sharing; and
*Recommendations
OR/eOR/AR or equivalent in case of refund of excess cash advance
Additional Documentary Requirements
1.2.4.1 Local Travel
Paper/electronic plane, boat or bus/train tickets, terminal fee receipts,
paper/electronic boarding passes or a passenger manifest certified by
the concerned airline or shipping company
CertificationbytheHead ofAgency as to the absolute necessity ofthe
expenses together with the corresponding bills or receipts, if the
expenses incurred for the official travel exceeded the prescribed rate
per day (certification or affidavit ofloss shall not be considered as an
appropriate replacement for the required hotel/lodging bills and
receipts)
OR/eORorCERR (for expenses amounting to P300 or less) or RER
(for expenses amounting to more than P300 but not exceeding
Pl,000), pursuant to COACircularNo. 2017-001 dated June 19, 2017,
as amended by COA Circular No. 2021-001 dated June 24, 2021, or
other amount that may be prescribed in the future. In case ofpayment
of toll fees, the CERR/RER shall be supported with the toll fee rates
Hotel room/lodging bills with official receipts in the case of official
travel to places within 50-kilometer radius from the last city or
municipality covered by Metro Manila Area, ifthe travel allowances
being claimed include hotel room/lodging
1.2.4.2 Foreign Travel
Paper/electronic plane, boat or bus/train tickets, terminal fee receipts,
paper/electronic boarding passes or a passenger manifest certified by
the concerned airline or shipping company. In the absence thereof
other documents such as, but not limited to, a certified true copy of
the passport showing the dates ofentry 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
For reimbursement of actual travel expenses m excess of the
prescribed rate:
*Approval by the President
*Certification from the Head of the Agency that it is
absolutely necessary
*Hotel room with official receipts (certification or affidavit of
loss shall not be considered as an appropriate replacement
for the required bills and receipts)
* Bills/receipts for non-commutable representation expenses
approved by the President or authorized officials
