SOP No:

SOP Amendment / Addendum

Date : 05/03/2004

SOP Amedment / Addendum No. : HR-PA08.H
Title : Amendment to the SOP on Domestic Travel (Travelling Allowance, Extension of Travel, Incidental Expenses, Family Visits, Undertaking for Liquidation of Travel Cash Advance, Certificate of Appearance, Cancellation of Travel, Excess Cash Advance and Credit Memo)
Digest :

For the information, guidance and compliance of all concerned, published hereunder are the amendments to the revised SOP on Domestic Travel. This is in consonance with EO 298 signed by President Gloria Macapagal Arroyo last March 23, 2004.

IV. IMPLEMENTING GUIDELINES

A. Travel

Employees shall be allowed to collect travel expenses prescribed in EO 298 subject to the provisions of Section IV.C.1 of this SOP for destinations of more than fifty (50) kilometer radius from the last city or municipality covered by Metropolitan Manila Area in the case of Central Office and NCR personnel, or the city or municipality where their permanent official station is located, for field office personnel.

Employees on official travel to places within fifty (50) kilometer radius from the last city or municipality covered by Metropolitan Manila Area in the case of Central Office and NCR personnel, or the city or municipality where their permanent official station is located, for field office personnel, shall also be entitled to travel expenses prescribed in EO 298 for such assignments subject to the provisions of Section IV-C-3 of this SOP.

For Central Office and NCR personnel (except employees of NFA Cavite and NFA Batanes), travels within Metropolitan Manila Area shall be herein considered as trips and shall not entitle the employee to travel expenses prescribed in Section 6, par. 6 of EO 248.

B. Travel Authority

1. For specifications of authority on approval of Travel Authority for domestic travels please refer to Item 6 of General Memorandum Order No. AO-2K4-07-001 (Revised Specifications of Authority for Selected Activities Under Administrative Matters) approved / issued / effective July 19, 2004.

Extension of Travel

Should it be extremely necessary to

extend the travel,

the head of the destination office shall recommend and request thru wire for an extension of travel from the employee’s head of office. If the extension is found to be extremely necessary, the employee’s head of office shall recommend the extension of travel. The authority to extend the travel shall be sent through wire to be signed by the official who signed the original Travel Authority.

Wire Authority for the extension shall include authorization for additional travel cash advances to be paid at the destination office. A copy thereof shall be furnished DAS (C.O.)/Finance Section (F.O.) and COA for record purposes.

Upon liquidation, the wire authority for extension of travel shall be attached to the Certificate of Travel Completed (CTC or Exhibit B) of the employee. If a wire authority for the extension of travel is not available at the time of liquidation, another Travel Authority (or Exhibit A) which will cover the extension of travel shall be prepared to be approved in accordance with the specs of authority for Travel Authority of domestic travel.

C. Travelling Allowance

1. Travels of Central Office and NCR officials/employees to destinations which

are more than fifty (50) kilometer radius from the last city or municipality covered by Metropolitan Manila Area

and travels of field office officials/employees to destinations which

are more than fifty (50) kilometer radius from the city or municipality where their permanent official station is located:

For one full day or more

a.1 The travel expenses of personnel regardless of rank and position for one full day or more to destinations described above shall be in the amount of

EIGHT HUNDRED PESOS (P800.00) per day

which shall be apportioned as follows a) fifty percent (50%) for hotel/lodging, b) thirty percent (30%) for meals and c) twenty percent (20%) for incidental expenses.

a.2 Entitlement to travel expenses shall start only upon arrival at the place of destination and shall cease upon departure therefrom at the following percentages (Sec. 4, EO 298):

Particulars	Percentage	To Cover
Arrival not later than 12:00 noon	100% (P800)	Hotel/lodging (50% or P400); meals (30% or P240); and incidental expenses (20% or P160)
Arrival after 12:00 noon	80% (P640)	Hotel/lodging (50% or P400); dinner (10% or P80); and incidental expenses (20% or P160)
Departure before 12:00 noon	30% (P240)	breakfast (10% or P80); and incidental expenses (20% or P160)
Departure at 12:00 noon and later	40% (P320)	Breakfast (10% or P80); lunch (10% or P80); and incidental expenses (20% or P160)

The concerned department / office heads shall ensure that their department’s / office’s travels are within the budget allocated to them.

For less than a day:

b.1 Officials and employees whose official travels to destinations which are

more than

fifty (50) kilometer radius from the last city or municipality covered by Metropolitan Manila Area, in case of central office and NCR officials / employees, or from the city or municipality where their permanent official station is located, in case of field office officials / employees, is

for less than a day

only (e.g. the official or employee reached the temporary place of assignment in the morning or noon and left same at noon or afternoon of the same day) shall only be entitled to reimbursement of

actual transportation expenses

(using the authorized mode of transportation),

incidental expenses

(20% of the P800 travel expenses or P160), and

meal allowance

equivalent to P80 per meal.

b.2 The number of meals that the official/employee shall be entitled to shall depend upon the official’s/ employee’s time of arrival at and departure from the temporary place of assignment:

Arrival at & departure from the temporary place of assignment:	Entitled to:
Arrival at and departure from the destination not later than 12nn	breakfast
Arrival at the destination not later than 12nn and departure before 6pm	breakfast and lunch
Arrival at the destination after 12nn and departure before 6pm	lunch
Arrival at the destination after 12nn and departure at 6pm or later	lunch and dinner
Arrival at the destination not later than 12nn and departure at 6pm or later	breakfast, lunch and dinner

Example:

i. Official travel of a central office employee for less than a day to NFA Sta. Rita Warehouse, San Miguel, Bulacan with the following itinerary shall be entitled to the following allowable expenses:

Purpose of travel : Inspection of truckscale / reprogram of indicator

Places to be visited	Depart- ure	Arrival	Means of transpo	Transpo	Allow- ance	Total
Residence - Plaridel	6:00am	7:00am	Tricycle jeepney	20		20
Plaridel- NFA Sta. Rita Whse.	7:00am	9:00am	FX	50		50
Stayed in Sta. Rita Whse.	9:00am	5:00pm			320*	320*
Sta. Rita Whse.- Plaridel	5:00pm	7:00pm	FX	50		50
Plaridel- Residence	7:00pm	8:30pm	Tricycle jeepney	20		20
Total						P 460

*P320 is composed of the following:

P160 - incidental expenses

P160 - breakfast and lunch at P80 each

ii. Official travel of a central office employee (courier) for less than a day to Pampanga with the following itinerary shall be entitled to the following allowable expenses:

Purpose of travel :

deliver letters and packages

Places to be visited	Departure	Arrival	Means of transpo	Transpo	Allowance	Total
Residence - Motorpool	7:45am	8:15am	taxi	60		60
Motorpool - Quezon City Post Office	8:30am	9:00am	NFA vehicle
Quezon City Post Office - Lawton Post Office	9:30am	10:30am	NFA vehicle
Lawton P.O. - NFA Malolos, Bulacan	11:00am	12:30pm	NFA vehicle
Stayed in NFA Malolos	12:30	2:00			240*	240*
NFA Malolos, Bulacan - NFA Pampanga	2:00pm	3:00pm	NFA vehicle
Stayed in NFA Pampanga	3:00pm	4:30pm
NFA Pampanga - Motorpool	4:30pm	6:30pm	NFA vehicle
Motorpool - residence	6:30pm	7:00pm	taxi	60		60
Total						P 360

*P240 is composed of the following:

P160 - incidental expenses

P 80 - lunch

Incidental Expenses

Incidental expenses shall include local or inland transportation and other expenses after arrival and while in the office or temporary residence in the place of assignment in the field, and such other fees which are

not

reimbursable from NFA. Expenses which are

reimbursable

from NFA shall include actual rates of the authorized mode of transportation (land, sea and air) from the permanent official station to the destination or temporary place of work or assignment in the field and back, terminal fee (for ships and airports), insurance (indicated in bus and plane tickets), and toll fees.

2. The Administrator, the Deputy Administrators, and the Assistant Administrators shall be entitled to actual reasonable travelling expenses duly supported by receipts. An itemized list of expenses incurred in connection with the official travel of the concerned official shall be prepared by the destination office. The itemized list, duly acknowledged/confirmed by the concerned official, together with certified photocopies of receipts, shall be submitted to CO-DAS for billing purposes. CO-DAS shall charge the expenses to the Office of the Official concerned in accordance with the Interbranch payment of expenses and billing procedures.

No portion of the actual cost of travel expenses allowed to the above officials shall cover the expenses of any of the staff accompanying them in the travel, otherwise, such staff shall not be allowed any of the allowances herein authorized (Section 6, par. 4 of E.O. 248).

3. Travels of central office and NCR officials/employees to places

within

fifty (50) km radius from the last city or municipality covered by MMA

and travels of field office officials/employees to places

within

fifty (50) km radius from the city or municipality wherein their permanent official station is located

Claims for payment of travel expenses (P800.00 per day) for official travel / assignment to places

within the fifty (50) km radius

from the last city or municipality covered by the

MMA,

in the case of those whose permanent official station is in

MMA

, or the city or municipality wherein their permanent official station is located, in the case of those outside the

MMA,

shall be allowed only upon presentation of proof, duly supported by bills or invoices with official receipts of expenses incurred, that they stayed in the place of their assignment for the whole duration of their official travel

If they commute daily

from the place of their assignment to the place of their residence or permanent official station, they shall be allowed only the reimbursement of actual fare at the prevailing rates of the authorized mode of transportation from the permanent official station to the destination or place of work and back, and reasonable cost for meals. The

total actual fare

and

cost of meals

and

incidental expenses

shall in no case exceed FOUR HUNDRED PESOS (P400.00) per day (Section 5, Executive Order No. 298).

For uniform and consistent implementation of the above provision,

actual travel expenses (using the authorized mode of transportation), incidental expenses equivalent to ONE HUNDRED AND SIXTY PESOS (P160) per day, and meal allowance equivalent to EIGHTY PESOS (P80) per meal for a maximum of 2 meals

, shall be granted to travelling employees who commute daily from their place of residence or permanent official station to their temporary place of assignment which is within the fifty (50) km radius from the last city or municipality covered by the MMA

in the case of those whose permanent official station is in the MMA.

The same policy shall apply to travelling field office personnel who commute daily from their place of residence or permanent official station to their temporary place of assignment which is within the fifty (50) km. radius from the city or municipality where their permanent official station is located.

The maximum of two (2) meals that will be allowed however shall depend upon the official’s/employee’s number of hours of stay at the temporary place of assignment:

If the official/employee stayed at the 2 meals

temporary place of assignment for

at least 8 hours

If the official/employee stayed at the 1 meal

temporary place of assignment for

less than 8 hours

The reimbursement of the actual fare at the prevailing rates of the authorized mode of transportation from the permanent official station to the destination or place of work and back, plus incidental expenses of P160.00 and meal allowance of P80.00 per meal,

shall in no case exceed

FOUR HUNDRED PESOS (P400.00). The presentation of bills and receipts covering the incidental expenses and cost of meals shall not be required except for the transportation tickets which shall form part of the evidence of the actual travel taken.

Travel / Assignments to NFA Antipolo, NFA Cavite and NFA Malolos, Bulacan

Travel expenses mentioned in IV.C.3 shall be allowed to central office and NCR personnel when on official travel to the following destinations:

NFA Antipolo - a city of Rizal Province which is within 50 km radius from Marikina City or Pasig City depending upon the point of exit from Metro Manila Area.

b. NFA Bulacan - within 50 km radius from Valenzuela
c. NFA Cavite - within 50 km radius from Las Pi�as

Payment of travel expenses to these areas shall be subject to the conditions provided for in Section IV.C.3.b of the amendment.

4. Per PD 824 as amended, Metro Manila Area includes the cities of Quezon, Manila, Caloocan, Makati, Pasig, Marikina, Mandaluyong, Pasay, Muntinlupa, Para�aque, Las Pi�as, and Valenzuela, and the municipalities of Taguig, Malabon, Navotas, San Juan, and Pateros (

Exhibit 1

-Map of Metro Manila). The phrase “within fifty (50) km radius from the last city or municipality covered by the

MMA

” shall reckon from the boundaries of the aforesaid cities and municipalities. When going North, “within fifty (50) km radius” shall start from the boundaries of Valenzuela. Going South, it shall start from the boundaries of Muntinlupa, Para�aque, or Las Pi�as depending upon the point of exit from Metro Manila Area. Going East, it shall start from the boundaries of Marikina or Pasig.

For field offices, the phrase “within fifty (50) km radius from the city or municipality wherein their permanent official station is located” shall reckon from the boundaries of the city or municipality where the office is located.

Entitlement of escorts of stocks on board vessels / barges / trucks to travel expenses during dispersal operations

Escorts of stocks on board vessels / barges / trucks shall be entitled to actual transportation expenses (actual fare, toll fee, if any, etc.) from the residence of the travelling employee to the vessel / barge / truck.

From the departure of the vessel / barge / truck from the place of origin, until the escort leaves the NFA office at the place of destination after turning over the stocks, he shall be entitled to incidental expenses equivalent to P160 per day and meals at P80 per meal (maximum of 3 meals per day). No hotel/lodging allowance shall be provided while the escort is on board the vessel / barge / truck.

The number of meals that will be provided on the day the vessel / barge / truck departed from the place of origin and on the day that the escort leaves the NFA office at the place of destination shall be based on the table below.

Departure of the vessel / barge / truck from the place of origin and Departure of the escort from the place of destination	Entitled to:
Departure of the vessel / barge / truck from the place of origin not later than 12nn	3 meals
Departure of the vessel / barge / truck after 12nn	1 meal
Departure of the escort from the place of destination before 12nn	1 meal
Departure of the escort from the place of destination at 12nn or later	2 meals

Should the escort have to stay overnight in the place of destination after turning over the stocks to the dispersal team of the destination office, he shall be entitled to hotel/lodging allowance of P400 in addition to the incidental expenses and meals.

The escort shall likewise be entitled to actual transportation expenses (actual fare, toll fee, if any, etc.) after leaving the NFA office at the place of destination to his residence.

D. Transportation Expenses

X X X

E. Travel Accident Insurance

X X X

F. Day-off

X X X

G. Travelling Expenses of Transferred Personnel

X X X

H. Family Visits

1. Family visits shall be extended to the following:

Department Managers, Assistant Department Managers and Division Chiefs who are assigned in NFA field offices

b. Regional Managers, Assistant Regional Managers, Provincial Managers who are assigned in NFA Central Office or regional / provincial offices located outside their place of residence

Former field office officials who were promoted to central office executive positions in full fledged capacity shall no longer be entitled to family visits.

“Family” as herein provided shall refer to spouses and children for married officials, parents and minor brothers and sisters for unmarried officials, as declared in the official’s 201 file.

Officials assigned to NFA offices outside of the municipality / city where their residence is but which can be reached by commuting daily from his residence to office and back using land transportation shall not be allowed to go on family visits.

Officials who are reassigned to a certain position or office as a consequence of disciplinary action, or out of their own request, shall not be entitled to family visits.

5. NFA officials shall be allowed the following number of family visits per year:

Position	Number of visits per year
Department Manager and Regional Manager	Maximum of 10 visits per year
Assistant Department Manager and Assistant Regional Manager	Maximum of 8 visits per year
Division Chief and Provincial Manager/OICs	Maximum of 6 visits per year

Each family visit shall not exceed three (3) days including travel time. The family visit shall be on official time and shall therefore not be deducted from the official’s leave credits.

Henceforth, officials on family visits shall no longer be allowed to reimburse actual transportation expenses. They shall not also be entitled to travel expenses or per diem. Use of NFA vehicles or the services of NFA drivers shall likewise not be allowed.

Except for emergency situations, travel authority for family visits of central office officials should be submitted for approval of the Deputy Administrator for Finance and Administration at least one (1) week prior to the intended travel. For officials assigned in the field offices, wire confirmation to go on for family visits should be requested from the Deputy Administrator for Finance and Administration at least one (1) week prior to the intended travel.

Officials who go on family visits without prior approval of the Deputy Administrator of Finance and Administration shall file an Application for Leave of Absence for the days that they did not report to the office.

I. Documentation

Travel Authority - Exhibit A

X X X

1.4 The TA shall be prepared by the travelling personnel in three (3) copies and shall be distributed as follows:

Copy 1 - COA

2 - DAS-COAD/Finance Section

3 - Employee

(

1 copy to be attached to the liquidation voucher.)

X X X

Mission Order

X X X

Disbursement Voucher

X X X

The DV shall be prepared in four (4) copies and shall be distributed as follows:

Copy 1 (Original) - COA

Copy 2 & 3 - DAS-COAD/Finance Section (For VRJ/Processor)
Copy 4 - Travelling Employee

Schedule of Activities

X X X

Undertaking for the Liquidation of Travel Cash Advances

5.1 This form is prepared and signed by the travelling official / employee to ensure prompt liquidation of travel cash advances, payment of excess / unused travel cash advances to the NFA Collecting Officer and the automatic deduction from the salary and allowances of the official / employee in case they fail to liquidate within the prescribed period or fail to settle the excess / unused travel cash advances. Please see attached form of Undertaking for the Liquidation of Travel Cash Advances (

Exhibit 2

) for complete details.

5.2 The Disbursement Voucher No. and amount of travel cash advance portions of the undertaking shall be filled out by the voucher processor after processing the claims for travel cash advances.

5.3 The undertaking shall be prepared in two (2) copies only and shall be distributed as follows: copy 1 - COA, copy 2 - Accounting

Certificate of Travel Completed

X X X

Travel Accomplishment Report

7.1 X X X

7.2 The travel document shall be accomplished in two (2) copies and shall be distributed as follows:

Copy 1 - COA
2 - DAS-COAD/Finance Section

Certificate of Appearance

8.1 The Certificate of Appearance shall be secured by the travelling rank and file employees from the offices or places visited. The head of the destination department / field office shall certify that the employee has reported to the department/field office for a specified period.

8.2 NFA executives shall be exempted from the submission of certificate of appearance and preparation of travel accomplishment report requirement for travel liquidation in case there are other documents to evidence the travel. In the absence of such, the executives shall comply with this travel liquidation requirement.

8.3 The Certificate of Appearance (

Exhibit 3

) shall be revised to include, among others, the following:

travelling employees’ time of arrival at the NFA office at the start of their official travel and time of departure from the NFA office at the end of their travel and

ii.

the Staffhouse Supervisor’s certification that the employee stayed in the staffhouse indicating therein the OR number as proof that the employee paid the staffhouse, or that the employee did not stay in the staffhouse for the duration of his/her travel.

8.4 Travelling employees should register the time of their arrival at the NFA office in the security guard’s logbook at the start of their official travel as well as the time of their departure from the NFA office at the end of their travel. This shall be the PAO / RAO / Executive Assistant’s basis in indicating in the Certificate of Appearance the time of arrival and departure of the travelling employee from the temporary place of assignment.

8.5 The Staffhouse Supervisor shall accomplish and sign the lower portion of the Certificate of Appearance indicating therein if applicable that the travelling employee stayed in the staffhouse and paid the corresponding lodging fee/s. In no case shall the authorized official sign the Certificate of Appearance without the certification from the Staffhouse Supervisor.

8.6 The Staffhouse Supervisor’s portion in the Certificate of Appearance is meant to ensure that NFA travelling officials / employees, regardless of rank, pay the lodging fees when staying in NFA staffhouses and not to account for the FOUR HUNDRED PESOS (P400.00) hotel / lodging fee portion of the travelling allowance. As a general rule, EO 298 does not require submission of bills and invoices for lodging and meals, except in cases mentioned in Section IV.C.3.a of this amendment.

8.7 The official signing the certificate of appearance shall be responsible for the veracity of the data therein including the time of employee’s arrival at the start of his travel and time of departure at the end of the travel and the presence of the employee during weekends for prolonged travels.

8.8 This shall be prepared in one (1) copy to be attached to the liquidation report.

Trip Permit (Exhibit 8)

9.1 X X X

9.2 This shall be prepared by the travelling employee in two (2) copies and shall be distributed as follows:

Copy 1 - COA
2 - DAS-COAD/Finance Section

9.3 X X X

J. Travel Cash Advance

XXX

K. Liquidation of Travel Cash Advance

The cash advance for travel shall be liquidated by the official / employee concerned strictly within thirty (30) days after his return to his permanent official station (Section 14 of EO 298).

DAS-COAD / Finance Section shall give the employee / official concerned a Notice of Unliquidated Cash Advance (

Exhibit 4

) within ten (10) days before the end of the 30 days grace period (Section 3.3.2.a of COA Circular 96-004). In case of failure to liquidate within the 30 days grace period, the full amount of the unliquidated travel cash advance shall be automatically deducted from the official’s / employee’s salary and allowances of the following month. If the salary and allowances of the said month does not suffice to pay the full amount of the unliquidated cash advance, the balance shall be automatically deducted from the salary and allowances of the succeeding month/s, subject to 1.5% interest per month, until such cash advance is fully paid.

Since the due dates for liquidation of travel cash advance are based on the processed TA (or information in the DV for mission orders), travels which had been terminated in advance of the itinerary, extended, or deferred shall be formally communicated in writing by the travelling employee / official to DAS-COAD / Finance Section immediately upon termination / extension / deferment of travel. The written notice shall be noted by the head of office of the travelling employee.

Regardless, however, of the thirty (30) day prescribed period for liquidation, an employee / official who needs to travel again immediately upon return shall not be granted a new travel cash advance unless he/she has liquidated his/her previous travel cash advance.

All travel liquidation documents received at DAS-COAD / Finance Section shall be recorded in the Travelling Expense Voucher (TEV) Liquidation Logbook. Prior to acceptance, the receiving clerk shall ensure that complete supporting documents, as listed below, are attached to the liquidation voucher. This shall serve as basis for counter-checking in case of reimbursement.

i. Certificate of Travel Completed

ii. Copy of Audited Travel Authority Travel Cash Advance Voucher

iii. Accomplishment Report / original copy of Certificate of Appearance (Executives are exempted from this requirement in case there are other documents to evidence the travel)

iv. Mission Order (for travel involving confidential mission)

v. Wire Authority for Travel Extension (in case no copy of wire was furnished to DAS - COAD (C.O.) / Finance Section (F.O.).

vi. Reimbursement Expense Receipt (RER)

vii. Travel Tickets (bus, ferrying, plane)

The Disbursement Voucher shall be used for both cash advance and liquidation thereof, whether refund or reimbursement, so that propriety of the claim shall be passed upon through the regular disbursement system.

In case no travel cash advance was claimed prior to travel, the TA and Schedule of Activities shall be attached together with other travel expense documents.

Submission of incomplete documents shall tantamount to no liquidation made and shall, therefore, subject the employee to the policies covering automatic settlement of unliquidated travel cash advance.

7. Processed liquidation papers shall also be reflected in the Travelling Expense Index.

8. Excess Cash Advance

Excess travel cash advance should be immediately refunded in full upon return from travel (Section 3.1.2.3 of COA Circular 96-004).

If there is an excess cash advance (i.e. actual expense is less than the cash advance) DAS-COAD / Finance Section shall give the employee / official a Notice of Excess Travel Cash Advance (

Exhibit 5)

requiring the employee / official to pay the full amount of the excess travel cash advance to the NFA Collecting Officer on or before a specific date and provide DAS-COAD / Finance Section with a copy of the Official Receipt. The Notice of Excess Travel Cash Advance shall serve as a demand letter.

The Notice of Excess Travel Cash Advance shall be prepared in two (2) copies (Copy 1: travelling employee / official and Copy 2: DAS-COAD/ Finance Section ) and shall be signed by the following:

Dept. Manager, DAS : C.O. Executives

Chief, DAS/COAD : C.O. Rank and File Employees

Regional Manager : R.O. Personnel

Provincial Manager : P.O. Personnel

If the employee / official fails to pay to the NFA Collecting Officer on or before the date specified, the excess cash advance shall be automatically deducted in full from his / her salary and allowances of the following month. If the salary and allowances is not sufficient to cover the full amount of the excess cash advance, the balance shall be automatically deducted from the employee’s / official’s salary and allowances of the succeeding month/s, subject to 1.5% interest per month, until the excess cash advance is fully paid.

9. Cancellation of Travel

In case of cancellation of travel, the cash advance received for such travel shall be refunded in full to the NFA Collecting Officer immediately upon cancellation of the trip (Section 3.1.2.3 of COA Circular 96-004).

Section 4.1.7 of COA Circular 97-002 states that cash advances shall be used solely for the specific legal purpose for which it was granted. Therefore, the travel cash advance should not be used for personal or other purposes and should immediately be refunded to NFA in case of cancellation of the travel.

The employee / official shall inform in writing DAS-COAD / Finance Section of the travel cancellation within two (2) days from the date of cancellation and provide DAS-COAD / Finance Section with a copy of the OR for the refund made. The written notice shall be noted by the head of department / office of the travelling employee / official.

The head of department/office shall ensure compliance to this policy by the employees / officials concerned.

If no refund was made to settle the unused cash advance, a Notice of Unused Travel Cash Advance (

Exhibit 6

) shall be given to the employee / official concerned requiring him / her to refund the full amount of the unused travel cash advance to the NFA Collecting Officer immediately after receipt of the notice. In case of failure to pay immediately after receipt of the notice, the full amount of the said cash advance shall be automatically deducted from his/her salary and allowances of the following month. If the salary and allowances of the said month is not sufficient to cover the full amount of the unused cash advance, the balance shall be automatically deducted from the employee’s / official’s salary and allowances of the succeeding month/s, subject to 1.5% interest per month, until such cash advance is fully paid.

If the employee / official fails to notify DAS-COAD / Finance Section of the cancellation of the travel within the period prescribed above which caused the failure to deduct the unused cash advance from his / her salary in the next payroll period, such unused cash advance shall be subject to 1.5% interest per month starting the date of cancellation of the travel until the unused cash advance is fully paid.

10. Deduction for the unliquidated, excess or unused travel cash advance shall be given priority over the deduction for other loans.

11. Credit Memo

A Credit Memo shall be issued to travelling officials / employees after he / she has liquidated his / her travel cash advance by submitting all the necessary documents for travel completed and has paid the excess cash advance thru salary deduction. An official / employee shall also be issued a credit memo if his/ her unused travel cash advance is paid thru salary deduction or when an unliquidated travel cash advance is deducted from his/her salary. The corresponding payroll number and the amount shall be indicated in the Credit Memo.

The Credit Memo serves as evidence that the travel cash advance has been liquidated. The amount of Credit Memo shall be composed of travel expenses incurred and amount paid through salary deductions.

X X X

All provisions of the Revised SOP on Domestic Travel and its amendments inconsistent with the provisions of this amendment are hereby superseded.

This amendment shall take effect May 03, 2004..

Date Approved : January 17, 2005