SOP Library
SOP NO:
HR-PA06
(List of Exhibits/Attachments)
Missi
on
:
Finance and Administration
Area:
Human Resource (HR)
Activity:
Personnel Administration (HR-PA)
Title:
Revised SOP on International Travel
Date Approved/Issued:
01/19/1999
Date Effective:
01/20/1999
Digest:
I. TERMS OF REFERENCE
A. Rationale
B. Objective
C. Scope
D. Basis
II. IMPLEMENTING GUIDELINES
1. NATURE OF TRAVEL
Foreign travel of NFA officials and employees shall only be those which are urgent , extremely necessary, and will involve minimum expenditure.
Said foreign travels shall refer only to those clearly essential to Philippine commitments in the international field and those that arise from contractual obligations as well as trainings , workshops, seminars, fellowships or scholarships of career officials that are funded by grants.
NFA officials and employees shall also be alowed to travel abroad for the following purpose:
1.1 To attend conferences or seminars sponsored by foreign governments or international government organizations to which the Philippine government is committed or invited to send representatives or participants.
1.2 To attend conferences or seminars sponsored by private organizations, invitations to which have been sent through their respective governments to the Philippine government.
1.3 To conduct examinations or investigations of Philippine government agencies or affairs.
1.4 To undertake any other official mission which cannot be assigned to any other Philippine government official or officials already abroad.
1.5 To participate in short courses in certain areas of specialization arranged directly by government agencies with foreign institutions of learning.
1.6 To attend training seminars as component of contracts of foreign suppliers, with or without government funding.
1.7 To attend training courses funded by loans secured from foreign sources.
2.
TRAVEL AUTHORITY
2.1 Official foreign travel of all NFA officials and employees whose nature of travel falls under the categories herein prescribed shall be subject to the approval of the President of the Philippines .
2.2 Likewise, for foreign trips of delegations or groups of two or more persons regardless of the rank of participants, shall be subject to the approval of the President of the Philippines .
3.
TRAVELING ALLOWANCE
3.1 PRE - DEPARTURE EXPENSES
Officials and employees authorized to travel abroad shall be entitled to one thousand five hundred pesos ( P1,500.00 ) commutable pre-departure allowance to cover miscellaneous / incidental expenses, such as taxi fare, passport, photographs, immunization, visa fees, tips, porterage and airport terminal fees.
3.2 TRANSPORTATION EXPENSES
In case officials and employees authorized to travel aboard are not provided with transportation allowance by the host country or sponsoring organization or agency, they shall be allowed official transportation which shall be of the economy class unless otherwise specified in the travel authority and approved by the President of the Philippines.
3.3 CLOTHING ALLOWANCE
Officials and employees authorized to travel abroad shall be granted clothing allowance equivalent to four hundred United Sates dollars ( US$400.00).
Clothing allowance shall not be granted more than once in every twenty -four (24) months . A certification shall be submitted to the effect that no clothing allowance had been received during the next preceding twenty - four (24) months.
3.4 PER DIEM
3.4.1 Officials and employees authorized to travel abroad shall be granted travel allowance of one hundred United States dollars (US $ 100.00) and hotel room / lodging rate of two hundred United States dollars (US $200.00) per day to cover subsistence, local transportation and other incidental expenses. Full travel allowance shall be allowed only in cases of absence from the permanent official station for one (1) full day. In cases where such absence is for less than a full day, the travel allowance shall be divided as follows:
a. When leaving the permanent official station before 12:00 noon, the full amount of the travel expenses (per diem) shall be allowed;
b. When leaving the permanent official station after 12:00 noon, only one-half (1/2) of the amount of the travel allowance, and full amount for hotel room/lodging rate shall be allowed;
c. When returning to the permanent official station before 12:00 noon, only one-half (1/2) of the amount of the travel allowance shall be allowed and ;
d. When returning to the permanent official station after 12:00 noon, only the full amount of the travel allowance shall be allowed.
Claims for lodging or hotel room accommodations shall be allowed only when supported by appropriate hotel bills with official receipts, provided that for this purpose ,no certification or affidavit of loss shall be considered or accepted.
3.4.2 Actual travel expenses in excess of the three hundred United States dollars (US4300:00) prescribed for travel allowance and hotel room / lodging rate may be allowed upon certification by the Head of Agency as absolutely necessary subject to the approval of the President of the Philippines. This shall however be supported with the hotel room bill with official receipts.
3.4.3 The travel allowance herein provided for shall be granted only for the duration of the official trip, including actual travel time, which shall be computed according to the most direct air route, unless otherwise specified in the authority for the trip. Any additional time extension caused by taking a diverse route shall not be on government time and expenses.
3.5 REPRESENTATION EXPENSES
3.5.1 Delegations to international conferences, conventions or special missions, as well as individuals travelling on official business may, upon approval of the President of the Philippines, be allowed a non - commutable representation expense not exceeding one thousand United States dollars ( US $1,000.00). This shall however be duly supported by bills and receipts.
3.5.2 Representation expenses shall only be those which are absolutely necessary, such as those for the following purposes:
3.5.2.1 To uphold the prestige of the Republic of the Philippines ;
3.5.2.2 To represent the country with dignity and distinction, and:
3.5.2.3 To carry out their functions and objectives more effectively.
3.5.3 Representation expenses may be incurred for necessary entertainment , contributions, flowers, wreaths and the like when justified by circumstances and in conformity with the generally accepted customs, usages, and practices .
3.6 PAYMENT OF ALLOWANCE DIFFERENTIAL
When an official or employee travelling abroad is provided by the host government or institution with per diem, or allowance lower than what is prescribed , he shall be entitled to the difference only.
3.7 INSURANCE
Any official or employee on official travel abroad shall be allowed reimbursement of premium for accident insurance coverage, not exceeding two hundred thousand pesos (P200,000.00 ) for the duration of this official travel. Under no cicumstances, however, shall premiums on insurance of personal or household effects belonging to any official or employee on official travel be charged to government funds.
4.
TRAVEL DOCUMENTATION/REQUIREMENTS
4.1 TRAVEL AUTHORITY
The travel authority shall be in the form of an approved letter request addressed to the Office of the President. Said letter request shall be prepared by the office of the travelling employee for signature of the Administrator.
The request for travel authority shall be supported by the following:
4.1.1 Invitation from sponsor - host government or institution
4.1.2 In case of importation, contract for importation or approval of importation by the President of the Republic of the Philippines .
4.1.3 All travel proposals/request shall be accompanied by a certification by the office head that the official or employee concerned has no pending administrative case against him / her as of the time such proposal is made and submitted to the Office of the President.
4.1.4 Request for Travel Authority shall be confined to those which are urgent and extremely necessary, with the purpose and justification therefore clearly spelled out, and pertinent documents -e.g. -invitations, brochures etc. ,attached. The age ,nature /status of appointment and the trips undertaken during the preceeding year by the concerned officials and employees shall also be indicated in the travel proposal.
4.1.5 Request for foreign travel shall be submitted to the Office of the President at least ten (10) working days prior to the scheduled date of departure, reckoned from the date of receipt of the travel proposal.
4.1.6 All travel proposals / request including full or partial government funding shall be accompanied by an itemized statement of expenditures , with justification as to the necessity of such items of expense.
4.1.7 In case of foreign travel of the Administrator, the name of the official to be designated as Acting Head or Officer in Charge of the office for the duration of the travel shall be indicated in the request for Travel Authority.
4.1.8 Foreign travels shall be undertaken strictly in accordance with the terms and conditions in the travel authority issued. No request shall be entertained if it is for a proposed side trip or a proposed side additional expenses or allowance or approval of an amount given over and above that granted in the original Travel Authority.
4.2 OFFICIAL (RED) PASSPORT
Documents needed by the Department of Foreign Affairs ( DFA ) for the processing of the Official (RED) Passport of the travelling Officials/ Employees are as follows:
4.2.1 FOR NEW OFFICIAL PASSPORT
4.2.1.1 Application Form
4.2.1.2 Service Record
4.2.1.3 Certificate of No Pending Administrative Case
4.2.1.4 Birth Certificate
4.2.1.5 2 PCs. passport size pictures
4.2.1.6 Marriage Contract (For female married employees )
4.2.1.7 Processing Fee of P 75.00
Likewise if Officials / Employees possesses a regular passport, this shall be surrendered to the DFA.
4.2.2 REVALIDATION - For officials / employees with Existing Official (Red ) Passport.
4.2.2.1 Application Form
4.2.2.2 Service record
4.2.2.3 Certificate of No Pending Administrative Case
4.3 VISA/ENTRY PERMIT
Documents needed for the acquisition of a Visa/ Entry Permit for the travelling Official / Employee are as follows:
4.3.1 Approved Travel Authority
4.3.2 Letter from DFA requesting concerned Foreign Embassy for the issuance of Visa/Entry Permit to the travelling Official Employee.
4.3.3 Corresponding Visa/ Entry Permit Fee , if any.
The Office of the Administrator shall be responsible for the acquisition of the Travel Authority, Visa/ Entry Permit, passport and Plane Tickets (when necessary) of the travelling Official / Employee.
4.4 SPECIAL ORDER
Upon approval of the letter request , HRMD shall be furnished a copy of the Travel Authority , for the preparation of Special Order.
4.5
CASH ADVANCE
Travel cash advances shall no longer be treated as direct charges to appropriations but instead, be treated and accounted for as cash advances.
Two (2) vouchers for Cash Advance shall be prepared.
4.5.1 Voucher for Dollar Cash Advance Allocation
This shall be prepared by the Directorate for Treasury, Budget and Fund Management (DTBFM) and shall be supported by the following documents:
4.5.1.1
Fiscal Agency Service
(FAS-Exhinit 1)
4.5.1.2 Travel Authority (from the President of the Republic of the Philippines).
4.5.1.3 Itinerary of travel detailing the travel expenses including clothing allowance as basis of determining the amount of cash advance.
4.5.1.4 Certification that no clothing allowance had been received by the travelling employee during the next preceeding 24 months.
4.5.1.5 Authority from the Office of the President to claim Representation Expenses (where applicable).
4.5.2
Voucher for Peso Allowance for Pre-Travel Expenses
This shall be prepared and certified by the Department who is in - charge of the specific purpose of such foreign Travel. This shall be supported by a Travel Authority from the President of the Philippines.
Plane fare which is directly paid to the travel agent shall not be considered as part of cash advance but instead to be treated as direct charge to appropriation.
5.
LIQUIDATION
5.1 Within sixty (60) calendar days after his return to the Philippines the travelling official or employee shall render an account of the cash advance received by him using the
Certificate of Travel Completed
( Exhibit 2 ) with the following supporting documents :
5.1.1 Plane tickets
5.1.2 Boarding pass
5.1.3 Official Receipts for airport fees / taxes paid
5.1.4 Xerox copies of the passport with the stamped / marked departure and arrival portion.
5.1.5 Copy of approved Travel Authority
5.1.6 Copies of travel cash advance vouchers
Ten (10) days before the expiration of the sixty (60) days period , the Department for Accounting Services ( DAS ) shall send a notice / reminder to the concerned official / employee regarding the liquidation of his/her cash advance. Failure to comply shall mean automatic deduction from his/her salaries, allowances and other remuneration.
5.2 The Claims and Interbranch Division - Department for Accounting Services shall ensure compliance to the policy on the prompt liquidation of travel cash advances.
5.3 No official and employee shall be granted a new travel cash advance unless previous travel cash advances are liquidated.
5.4 In case there is an excess in the cash advance (i.e. actual expense is less than the cash advance) same shall be deducted from the salary of the travelling employee starting on the following month after the submission of liquidation papers. The number of monthly installments shall be as follows:
Amount of Excess TEV No. of Monthly Installments
------------------------------ ------------------------------------
P 500.00 and below 1 month deduction
above P 500.00 2 months deduction
In case the net take home pay is not sufficient to cover the monthly deduction of the excess TEV, the amount to be deducted shall be up to his take home pay.
6.
ACCOUNTING TREATMENT
Foreign travel vouchers shall only be processed and paid at Central Office. Cash advance shall be decentralized , hence cash advance liquidation of foreign travel by field officials and employees shall be charged to Interbranch Reciprocal Account .
6.1 Payment of Cash Advance TEV (dollar) P 50,000.00 (in peso equivalent)
DR: Cash with officials/
Employees (8-70-500.3) P 50,000.00
(if C.O. officials) or
Field Office Account (FOA)
(if F.O . officials)
CR: Cash in Bank P 50,000.00
The above journal entry shall be enclosed in Interbank Analysis Journal upon issuance of bank ticket by the bank.
6.2 Payment of Cash Advance TEV (Peso ) P 1,500.00
DR: Cash with official/
employee (if C.O ) P 1,500.00
or FOA ( IF F.O )
CR: Cash in Bank P 1,500.00
The above Journal Entry shall be recorded in the Cash/ Check Register Journal upon issuances of check and memo entry only to the VRJ.
6.3 Assuming that an employee with total cash advance of P51,500.00 incurred actual allowable travelling expense of P46,500.00.
6.3.1 The journal entry to take up the liquidation shall be:
DR: Travelling expense P46,500.00
(if for C.O. ) or
Field Office Account
(if F.O.)
DR/CR : Voucher Payable P46,500.00 P46,500.00
CR: Cash with officials and P46,500.00
employees (if C.O.) or
Field Office Account
(if F.O.)
This shall be recorded in the Voucher Register Journal.
6.3.2 The journal entry upon deduction of the excess cash advance shall be:
DR: Salaries P15,000.00
CR: Cash with officilas P 5,000.00
and employees
CR: Vouchers Payable P10,000.00
6.3.3. If the traveling employee opted to refund his / her excess TEV thru direct payment to the Treasury Division, the entry shall be:
DR: Cash w/ Collecting Officer P5,000.00
CR: Cash with officials and employees P5,000.00
6.4 Assuming that an employee with cash advance of P51,500.00 incurred actual allowable expenses of P53,500.00, the journal entry to take up the liquidation shall be:
DR: Travelling Expense P53,500.00
(if for C.O. ) or FOA
(if F.O.)
DR: Vouchers Payable P51,500.00 P 53,500.00
CR: Cash with officials and P51,500.00
employees
The amount debited to Vouchers Payable refers to previous cash advances granted being liquidated while the amount credited P53,500.00 refers to the actual expenses incurred. The difference of P2,000.00 shall be recorded in the Cash/ Check Register Journal (CCJR) as follows:
DR: Voucher Payable P2,000.00
CR: Cash in Bank P2,000.00
6.5 Assuming that an employee has no cash advance and after the travel, claim reimbursement in the amount of P51,500.00, the journal entry to take up the reimbursement shall be:
DR: Travelling Expense P51,500.00
(if for C.O.) or
Field Office Accounts
(if F.O.)
CR: Vouchers Payable P 51,500.00
To be recorded in the Voucher Register Journal.
DR: Voucher Payable P51,500.00
CR: Cash in Bank P51,500.00
To be recorded in the Cash / Check Register Journal.
7.
SUBMISSION OF REPORT
All officials and employees authorized to travel abroad shall within one (1) month after his return to official station, submit a report with his recommendations, if any , on the conference, or seminars attended or investigation conducted, or mission undertaken, to the Administrator.
In case of participation in an international conference or convention abroad in which the Philippines is represented by a delegation, a report of the delegation shall be submitted to the President of the Philippines through the Secretary of Foreign Affairs not later than one (1) month after the closing of the convention or conference.
Violation of the above provision shall subject the official or employee concerned to disciplinary action.
III. RESPONSIBILITIES
IV. FLOW CHART
Top Page
EXHIBITS
Fiscal Agency Service
Certificate of Travel Completed