SOP Library
SOP NO:
HR-PA08
(List of Exhibits/Attachments)
Missi
on
:
Finance and Administration
Area:
Human Resource (HR)
Activity:
Personnel Administration (HR-PA)
Title:
Revised SOP on Domestic Travel
Date Approved/Issued:
05/10/1999
Date Effective:
05/17/1999
Digest:
I. TERMS OF REFERENCE
A. Rationale
B. Objective
C. Scope
D. Basis
II. IMPLEMENTING GUIDELINES
A.
Travel
1. Travel shall mean authorized absence from the permanent official station (the place where the office or regular place of business/work of the officer or employee concerned is permanently located) of the personnel for less or more than a day on official business.
2. The destination of the travelling employee shall be more than 50 kilometers from the permanent official station.
3. For Central Office and Metro Manila Office personnel, travels to localities defined by Presidential Decree No. 824/COA Circular No. 76-8 to be part of Metropolitan Manila Area shall be herein considered as trips.
B.
Travel Authority
1. The
Specifications of Authority
for approval of travel shall be as follows:
RECOMMENDING
APPROVAL APPROVAL
CENTRAL OFFICE
a. Travel of Deputy Administrators and Administrator
not more than one calendar month Administrator
b. Travel of Assistant Administrators
seven (7) calendar days and below Dep. Adm. concerned
more than 7 days but not more than
1 calendar month Dep.Adm. Administrator*
concerned
c. Travel of Department Managers
seven (7) calendar days and below Asst Adm. concerned Dep.Adm.concerned AAFA (for Staff Offices) DAFA (for Staff Offices)
more than 7 days but not more than Dep. Adm. concerned Administrator*
1 calendar month DAFA (for Staff Offices)
d. Asst.Dept. Managers & Division Chiefs
seven (7) calendar days and below Dept. Manager Asst.Adm. concerned AAFA (for Staff Offfices)
more than 7 days but not more than Dept. Manager/ Dep.Adm.concerned;
1 calendar month AA concerned; DAFA (for Staff Offices)
AAFA (for Staff Offices)
e. Rank and File Employees of Departments
not more than 1 calendar month Dept. Manager Asst.Adm. concerned;
AAFA (for Staff Offices)
f. Employees of the Asst. Adm./Dep. Adm. Office
not
more than 1 calendar month Head of Staff Asst.Adm. concerned
/
Dep.Adm. concerned
g. Employees of the Administrator’s Office
not more than 1 calendar month Special Assistant
REGIONAL OFFICE/FIELD OFFICE UNITS
a. Travel of Regional Managers
a.1 Within the Region
Regional Manager
a.2 Outside the Region
not more than 1 calendar month Dep.Adm. concerned Administrator*
b. Travel of Asst. Regional Managers, Provincial Managers, Chief Grains Operations Officers, Adm. Officers V
b.1 Within the Region
not more than 1 calendar month Asst.Regional Manager Regional Manager*
b.2 Outside the Region
not more than 1 calendar month Regional Manager* Dep.Adm.concerned
(depending on purpose
of travel)
c. Travel of PMs within the Province
Provincial Manager
d. Travel of Rank and File Employees
d.1 Within the Province
not more than 1 calendar month Asst.Provincial Manager Provincial Manager*
or OIC*
d.2 Within the Region
seven (7) calendar days
and below Provincial Manager* Asst. Reg’l. Manager
OIC*
more than seven (7) days
but not more than one (1)
calendar month Asst.Reg’l. Manager Regional Manager*
d.3 Outside the Region
seven (7) calendar days
and below Prov’l Mgr./Asst. Regional Manager*
Regional Manager
more than seven (7) days
but not more than one (1)
calendar month Regional Manager Asst.Adm.concerned
(depending on the
purpose of travel)
*Official next lower-in-rank can execute the required action in the absence of the authorized official.
2. All local travels of more than one (1) calendar month of an official/ employee is subject to the approval of the President of the Philippines or official duly authorized by him (EO 248).
3. Should it be extremely necessary to
extend the travel,
the head of the destination office shall
recommend
extension of travel. A request for said extension and another
Travel Authority
covering the additional days of travel shall be prepared and shall be
approved
by the same officials designated in the aforementioned specifications of authority. The level of authority shall cover the total number of days of travel considering the first
travel authority
and the extension requested. For reference purposes, the request for extension shall reflect previous Travel Authority Number and number of days of travel previously authorized.
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.
C.
Travelling Allowance
1. The travelling expenses of personnel regardless of rank and position shall be in the amount of
THREE HUNDRED PESOS (P300.00) per day
divided into four units corresponding to breakfast, lunch, dinner and lodging. Each unit shall be determined in accordance with the following :
a. Breakfast P 50.00 When leaving the permanent official station before or returning thereto after 7:00am.
b. Lunch 75.00 When leaving the permanent official station before or returning thereto after 12:00 noon.
c. Dinner 75.00 When leaving the permanent official station
before or returning thereto after 7:00 pm.
d. Lodging 100.00 For overnight accommodation .
2. The top three officials of the agency, namely: 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.
3. Officials and employees whose permanent official station is within the
M
etropolitan
M
anila
A
rea (
MMA
) shall not be allowed the travel expenses herein authorized for their travel/assignment to places within
MMA
. The same restriction shall also apply to those in cities and municipalities outside
MMA
when assigned to places within the city or municipality wherein their permanent official station is located.
4. Claims for payment of travel expenses 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
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 of actual meal allowance, but in no case shall exceed the TWO HUNDRED PESOS (P200.00) travel allowance herein authorized (Section 6, Executive Order No. 248).
5. For uniform and consistent implementation of the above provisions, meal allowance of
EIGHTY PESOS (P80.00) per day
corresponding to two (2) meals of FORTY PESOS (P40.00) each, shall be granted to travelling employees authorized to 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 are authorized to 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 municipality where their permanent official station is located.
The meal allowance of P80.00 per day and 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 shall in no case exceed TWO HUNDRED PESOS (P200.00). The presentation of bills and receipts covering the cost of meals shall not be required except for the transportation tickets which shall form part of the evidence of the actual travel taken.
6. To preclude double payment of expenditures, the travel allowance prescribed herein shall not be allowed in cases where the fare paid for transportation includes meals and quarters enroute, or where meals and lodgings are paid for or furnished by the government.
D.
Transportation Expenses
1. The mode of and class of transportation to be taken shall be that which will be most advantageous to the government from the standpoint of economy and efficiency. Only ordinary public conveyance or customary modes of transportation shall be used. Exceptions may be made in meritorious cases and justified by prevailing circumstances. Relative to this policy are the following:
1.1 Travelling employees shall always take public transport facilities. Only when it is proven more economical should NFA service vehicles be used. The Department Manager for General Services/Regional Manager/Provincial Manager shall consider this policy in the approval of Vehicle Requisition Slip (VRS) of travelling personnel.
In consonance with Memo’96 ODAFA-F-001 dated June 24, 1996, any VRS for the ferrying of NFA officials and employees to and from the Manila Domestic Airport should henceforth be accompanied by a copy of the
Travel Authority
. GSD
shall not provide any service vehicle if the
TA
indicates that the mode of such travel to or from the said airport is by taxi.
1.2 No employee shall be allowed to use air transportation when the point of destination (within Luzon) can be reached by land transportation, except in emergency situations.
1.3 Exemption to the foregoing policies shall be authorized by the Deputy Administrator for Finance and Administration. In his absence, the Deputy Administrator for Operations shall approve the request for exemption.
2. The amount of transportation allowance shall be the actual fare at the prevailing rates of the authorized transportation from the permanent official station to the destination or place of work or assignment in the field and back, plus other expenses such as transportation from office or residence to points of embarkation and from points of debarkation to office or temporary residence in the place of assignment in the field and return.
It shall not include local transportation and other expenses after arrival in the office or temporary residence in the place of assignment in the field which are covered by the travelling allowances.
3. In cases where service vehicles are used in the travel, the officials and employees concerned shall not be entitled to the equivalent transportation fares.
4. Fuel shall not be issued to privately owned-motor vehicles. Likewise, no reimbursement for the cost of gasoline and oil shall be allowed where a private vehicle is used for the official travel. However, reimbursement of the equivalent cost of the customary mode of transportation may be allowed provided prior authorization for the use of a private vehicle is secured as reflected in the
travel authority
.
5. Collection of taxi fare expenses shall be guided by the following:
a.
The travelling employee shall be allowed to collect
actual taxi fare from residence to airport/bus terminal/pier and vice-versa provided the travelling employee did not use an NFA service vehicle.
b.
For travels with service vehicles, the maximum of P60.00 taxi fare from residence to pick-up points and from drop-off points to residence shall be allowed to employees whose travels are covered by a TA involving more than a full day’s absence from the official station.
c.
The travelling employee shall also be entitled to actual transportation fare from airport/bus terminal/pier to temporary place of assignment and vice-versa.
d.
Collection of taxi fares of more than P 60.00 shall be supported by an RER.
E.
Day-Off
Pursuant to Article VI, Sec. 13 of the NFA Collective Negotiation Agreement (CNA), NFA employees are entitled to one (1) day-off for travels of four (4) days up to fifteen (15) days and two (2) days-off for travels exceeding fifteen (15) days, subject to the following conditions :
1. The employee is not holding a managerial position/designated to perform managerial functions starting with Provincial Managers/Division Chiefs;
2. Travel is inclusive of Saturdays and Sundays. Hence, employees whose travel lasts
from four (4) to five (5) days but falls on weekdays shall not be entitled to a day-off;
3. Travel is authorized in connection with the performance of official business/mission. Travels which are authorized/granted as an incentive or for humanitarian considerations (i.e., special privilege for recognition of services, assumption of position after reassignment, request for medical treatment due to a work-connected injury, etc.) which are usually on official-time basis only shall not be included;
4. Day-off must be availed of immediately after travel except when services are needed in the exigency of the service.
F.
Travelling Expenses of Transferred Personnel
1. Any official or regular employee transferred from one duty station to another due to the exigency of the service shall be entitled to collect travelling allowance corresponding to the first fifteen (15) days if the new place of assignment is outside the region and seven (7) days if within the region. This shall be granted to cushion the impact of the relocation on the personnel transferred and shall be given in lieu of the relocation allowance previously granted in such a case.
2. However, the travelling allowance shall not be granted under the following cases:
a. The personnel requested for the transfer due to personal reasons.
b. The personnel was recalled to the Central Office for reason of relief due to administrative/criminal charges filed against him/her.
3. In addition to the travelling allowance, the transferred official/regular employee shall also be entitled to actual and necessary expenses which shall include the following:
a. transportation expenses of the official/regular employee, his spouse and children below 21 year old.
b. transfer cost of baggages and household effects but not exceeding 3,000 kilograms.
4. Actual and necessary expenses incurred shall be reimbursed to the concerned official/regular employee and shall be duly supported by receipts. In no case shall these be collected in advance.
5. A transferred personnel shall be given one (1) year from assumption to duty within which he must relocate his family. Otherwise, the privilege shall automatically be forfeited, that is, all expenses that will be incurred should the concerned personnel decide to relocate at a later time shall be personally borne by him. Relocation shall be done only once for the entire household.
G.
Documentation
1.
Travel Authority
-Exhibit A (Exhibit 1)
1.1 Authority for travels involving one full day or more shall be documented with this form. The
Travel Authority
shall be signed by the officials designated per specifications of authority herein provided. Travel Permit is prepared for less than one full-day.
1.2 The TA shall reflect the following information:
a. TA Number/Date of TA
b. Name/Position/Department/Office of the travelling personnel
c. Destination/Duration/Purpose of Travel
d. Itinerary of Travel - date, places to be visited, time of departure and arrival, means of transportation and allowable expenses such as travelling allowance, transportation expenses, porterage and airport fees
e. Wire Authority Number and Date - for travels requiring C.O. Authority/Extension of Travels
f. Budget to which the travel expenses shall be charged
g. Non-entitlement of the travelling personnel to subsistence, lodging and transportation expenses in case such are paid by the NFA under a project with an approved budget or under a project which is being paid by other government agencies or private entities.
h. Certification by the recommending official that the itinerary presented was reviewed, the travel is necessary to the service, the period covered including travel time is reasonable and the expenses claimed are proper.
To avoid delay of processing and approval of the TA, the travelling employee should accomplish all requirements and the same shall be duly signed by the proper authority.
1.3 The TA shall be prepared by the travelling personnel in four (4) copies and shall be distributed as follows:
Copy 1 - COA
2 - DAS-CIAD/Finance Section
3 & 4 - Employee (1 copy to be attached to the liquidation voucher.)
AA - XX - XX - XX
' ' ' '
' ' ' '------- Series for the month
' ' '
' ' ' -----------------------------Month
' '---------------------------------------------- Year
'
'------------------------------- Office authorizing the travel
Example: AO-98-01-01
First travel authorized by the Administrator for the month of January for the year 1998
1.4 A list of travels authorized shall be maintained by the offices concerned. This shall reflect the date when the travel was authorized, TA/Wire number and date, name/position/office of the travelling personnel and place/duration/purpose of travel. Authorized extension of travels shall also be reflected in the list.
1.5 No official or employee shall be allowed to travel without the approved TA. Any employee who travels without the duly approved TA shall not be reimbursed his travelling expenses.
1.6 Wire authorities (travels subject to Central Office clearance) shall be reflected and attached to the TA as part of its documentation. The travel form shall be signed by the designated officials based on the wire authority.
2.
Mission Order
2.1 This shall refer to the order from the Administrator to undertake a particular assignment the purpose or objective of which can only be achieved most effectively if it is kept as confidential and unknown to all other parties. Audits, background investigations and the like are activities covered by mission orders.
2.2 In consonance with IAD unnumbered memo ’93 dated 27 September 1993, the Administrator officially delegated the IAIPD Director (now the IAS Department Manager) to be the approving signatory to the Mission Order for IAIPD’s (now the IAS Department) internal auditors and investigators.
3.
Disbursement Voucher
(DV-Exhibit 2)
General Form No. 5A “
Disbursement Voucher
” (DV-Exhibit 2) shall be prepared by the travelling employee in making travelling expense claims against the NFA. The travelling employee shall submit this filled up form together with all the travelling documents needed for processing of claim to DAS- CIAD/Finance Section. In case the travel is requested by another department/office, the travelling employee shall put in the ‘particulars of payment’ portion of the DV the department/office where the cash advance will be charged. The Department Manager/Provincial Manager of the department/offices where the cash advance will be charged shall sign the TEV and liquidation vouchers for both reimbursements and refunds. DV shall be prepared in six (6) copies and copies shall be distributed as follows:
Copy 1 to 3 - COA
Copy 4 & 5 - DAS-CIAD/Finance Section
Copy 6 - Travelling Employee
4.
Schedule of Activities
(Exhibit 3)
4.1 The
Schedule of Activities
shall be accomplished for travels in connection with the performance of the department’s/office’s function.
4.2 This shall outline the activities to be undertaken for the duration of the travel. The output expected to be generated from these activities in relation with the purpose of the travel shall also be reflected in this form.
4.3 The
Schedule of Activities
prepared by the travelling personnel (team leader for group undertakings) shall be certified by the head of office/department.
4.4 This shall be attached to the TA and shall follow its copy distribution.
5.
Undertaking for the Liquidation of Travel Cash Advances
(Exhibit 4)
5.1 This shall ensure prompt liquidation of travel cash advances. This form is prepared by the travelling official/employee to serve as an authorization for the automatic deduction of outstanding travel cash advances from any money claims of the travelling employee against the NFA in the event that the employee fails to liquidate the travel cash advance on or before a specified date of thirty (30) days upon completion of travel based on the date reflected in the TA processed by DAS-CIAD/Finance Section.
5.2 The Disbursement Voucher No. and amount of travel cash advance portions of the undertaking shall be filled-up by the voucher processor after processing the claims for travel cash advances.
6.
Certificate of Travel Completed
- Exhibit B (Exhibit 5)
6.1 Within thirty (30) days from completion of travel, the travelling employee shall liquidate his/her travel cash advance. This shall be effected thru the preparation of CTC.
6.2 The travel form shall reflect the actual itinerary of travel of the employee, expenses incurred including the taxi fares, travel cash advances received from the official station/destination office, amount to be reimbursed or refunded and official receipt number/date/amount for refunds made.
6.3 CTC shall be prepared in three (3) copies by the travelling employee/official, copy distribution as follows:
Copy 1 - COA
2 - DAS-CIAD/Finance Section 3 - Travelling Official/Employee
7.
Travel Accomplishment Report
( Exhibit 6)
7.1 The
Travel Accomplishment Report
portion of the form shall be filled-up by the travelling rank and file employee. The activities undertaken and output of the activities shall be reflected in this report.
7.2 The travel document shall be accomplished in four (4) copies and shall be
distributed as follows:
Copy 1 - COA
2 - DAS-CIAD/Finance Section
3 - Head of Destination Office
4 - Travelling Employee
8.
Certificate of Appearance
(Exhibit 7)
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.
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.
9.
Trip Permit
(Exhibit 8)
9.1 The form shall be used to document absence from the official station for less than one full day. This shall reflect the trip authorization, the
certificate of appearance
and actual itinerary including expenses incurred.
9.2 This shall be prepared by the travelling employee in three (3) copies and shall be distributed as follows:
Copy 1 - COA
2 - DAS-CIAD/Finance Section
3 - Travelling Employee
9.3 The head of the department/office shall approve the trip permit.
H.
Travel Cash Advance
1. This shall refer to the amount of travelling expenses given to the employee prior to actual travel and subject to liquidation.
2. Local travels shall be treated and accounted for as cash advances and no longer as direct charges to appropriations of allotments (EO 248).
3.
No employee shall be granted a new travel cash advance unless previous travel cash advances have already been liquidated.
4. To be able to avail of air fare discounts ranging from 35% to 45% of regular fares, the following offices with regular activities involving travels shall be encouraged to make advance bookings and purchase of tickets:
DMO - National Planning, Quarterly Assessments
IAS - Audit engagements
MSD - Computer Training, Networking/Software Installations
DAS - Accountants' Conference and Conventions
HRMD- Manpower Trainings
Extension- Farmers' Trainings/Technical Assistance Program Trainings, etc.
TRDD - Field Researches/Classifier’s Pool Training
TSD - Field Inspections, etc.
BRD - Stakeholder's Conference/Seminars/Affairs
Other offices/departments shall also be encouraged to program their travels in advance so advance bookings and purchase of tickets could be made.
5. Processing of claims for travel cash advances shall therefore be made earlier than usual to enable the travelling employee to buy their tickets in advance. A prior purchase of fare tickets using travelling employee’s personal fund and/or credit cards shall be allowed.
The TEV processor however, shall process the cash advance of the travelling employee based on the regular fare and not the discount price. This is for the protection of the travelling employee in case he/she needs to rebook his/her tickets in which case the fare is reverted to the regular price.
The following documents shall be attached to the DV:
a.
Travel Authority
b.
Schedule of Activities
c.
Undertaking for the Liquidation of Travel Cash Advances
Above documents need not support those involving confidential missions.
The undertaking document for the liquidation of travel cash advances shall be required in the processing of travel cash advances for confidential missions. The travellling employee need not indicate the place of travel in the undertaking document.
However, the following shall be reflected in the DV:
a. Mission Order No. and Date
b. Date of Departure/Return From/To Official Station (for monitoring of liquidation and as basis for number of days entitled to travel cash advance).
6. All processed travel cash advances shall be recorded in the
Travelling Expense Index
maintained by DAS-CIAD/Finance Section for each employee. This shall be used to monitor liquidation of travel cash advances.
Additional travel cash advances authorized thru wire extension authority (copy of which is furnished DAS-CIAD/Finance Section) shall be noted in the index card. Subsequent entries shall be made based on information re: cash advances granted by destination office reflected in the
certificate of appearance
.
In case of executives who are exempted from the requirements on
certificate of appearance
, the destination office shall send a wire informing DAS-CIAD/Finance Section of additional travel cash advances granted to the executive indicating the wire authority number and date.
I.
Liquidation of Travel Cash Advance
1. To ensure compliance to the policy on prompt liquidation of travel cash advance, the following shall be observed:
1.1
Regardless of the thirty (30) day prescribed period for liquidation of travel cash advance, an employee 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 cash advance.
1.2 Since the due dates are based on the processed TA (Exhibit 1) (information in the DV for mission orders), travels which were cancelled, terminated, extended or deferred shall be formally communicated in writing by the travelling employee to DAS- CIAD/Finance Section immediately. The written notice shall be noted by the head of office of the travelling employee.
1.3 All travel liquidation documents received shall be recorded in the Travelling Expense Voucher (TEV) Liquidation Logbook. Prior to acceptance of the document, the receiving clerk shall see to it that complete supporting documents are attached to the liquidation voucher. This shall serve as basis for counter-checking in case of reimbursement.
These documents shall include:
i. Certificate of Travel Completed
ii. Copy of Audited Travel Authority Travel Cash Advance Voucher
iii. Accomplishment Report/
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 - CIAD (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.
1.4 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.
1.5 Processed liquidation papers shall also be reflected in the travelling expense index.
1.6 In case the travel is cut short for three (3) days or more or if there is an excess (i.e. actual expense is less than the cash advance) same shall be deducted in full from the salary of the travelling employee on the following month after the submission of liquidation papers.
In case the net take home pay is not sufficient to cover the full deduction of the excess TEV, the amount to be deducted shall be up to his/her take home pay.
The
Notice of Excess Travel Cash Advance
shall be prepared in two (2) copies (Copy 1 : Travelling Employee and Copy 2: DAS-CIAD/Finance Section ) and shall be signed by the following :
Department Manager, DAS : C.O. Executives
Chief, DAS/CIAD : C.O. Rank and File Employees
Regional Manager : R.O. Personnel
Provincial Manager : P.O. Personnel
1.7 In case no payroll deduction can be effected, DAS-CIAD/Finance Section shall immediately send a demand memorandum for excess travel cash advances to the employee requiring him/her to pay the excess travel cash advance to the collecting officer on or before a specified date. Settlement of the account after said date shall subject the employee to interest charges of 1.5% per month.
The demand letter shall be signed by the Chief of CIAD for rank and file employees and by the Department Manager of DAS for those involving executives.
1.8 For field offices, the Regional Manager/Provincial Manager shall sign the memorandum prepared by the Finance Section.
1.9 In case of cancellation of travel, the travel cash advance for previously approved TEVs shall be refunded in full to the collecting officer. The employee shall inform in writing DAS-CIAD/Finance Section of the travel cancellation within two (2) days from the date of cancellation and of any refund made. The written notice shall be noted by the head of office of the travelling employee. If no refund was made by the employee to settle the account, automatic deduction of the outstanding travel cash advance shall be made from his/her salaries and allowances in the next payroll period (as specified in item I.1.6) .
The head of department/office shall ensure compliance to this policy by the employees concerned.
2.0 Credit Memo
A Credit Memo is being issued to the travelling official/employee after he/she has liquidated his travel cash advance by submitting all the necessary documents for travel completed, and by paying the excess amount of cash advance through salary deduction. 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.
J
.
Other Control Measures
1. Travels whose purpose is to perform functions that have been delegated or decentralized to the field level shall not be authorized unless the services of the personnel are requested by the field official to augment field office personnel force
2 . Central Office departments/offices having field office counterparts shall refrain from sending their employees on travel and instead, shall coordinate/generate reports from the field counterparts, unless there is a need for a highly technical job wherein the field office concerned does not have the necessary expertise.
3. No two employees shall travel to the same place and time for the same purpose unless absolutely necessary (e.g. travels involving team assignments).
4. Travelling expenses of employee whose attendance is required in connection with an investigation or administrative case where he himself is a party respondent shall be personally borne by the employee.
5. Travel deviations shall be accompanied by written justifications to be approved/ recommended for approval (depending on level of authority) by the head of department/office.
6. No employee maybe allowed to go on leave while on travel except for emergency cases and subject to the approval of the head of department/office concerned. No travelling allowance shall be allowed for the duration of the authorized leave.
7. Any official/employee who goes on leave for more than seven (7) calendar days shall shoulder the transportation expenses from destination to residence.
8. To avoid leaving behind uncompleted projects by the employee, the head of the destination office shall recommend extension of travel. Likewise, the head of the destination office may cut the travel short (terminate the travel in advance) should the purpose of travel be accomplished ahead of schedule. The head of department/office of the travelling employee shall be informed accordingly.
9. To avoid several employees trooping to a PAL Office to buy tickets, each department/office shall assign an employee (preferably the messenger) to buy the tickets of all travelling employees in that department/office.
10. In case of lost plane tickets, an affidavit of loss shall not be considered as an appropriate replacement. Instead, the travelling official/employee shall secure a Certification of Travel from the Airline Company (i.e. PAL - Legal Department).
K. Accounting Policies
1. No cash advance shall be granted to any official or employee unless a proper accounting of the previous cash advance for travel given to him is first made or the same is first liquidated and/or settled.
a. Proper accounting shall mean the receipt by DAS-CIAD/Finance Section of complete prescribed liquidation documents although not yet recorded in the books of accounts audited by the auditor.
b. Liquidation shall mean the recording of the liquidation documents in the books of accounts by the accountant as a credit to the cash advance account after verifying the same although not yet audited by the auditor.
c. Settlement shall mean the issuance of the Credit Notice by the Auditor after the audit of the liquidation documents.
2. Cash advances granted for purposes of official travel, both local and foreign, shall not require bonding of the travelling official or employee.
3.
Chart of Accounts
:
Accounting entries for travel cash advance/liquidation of expenses are as follows :
a. Grants of Cash Advance
DR : Cash with Other Officers 5,000 (Memo Entry at VRJ)
CR: Cash in Bank- Combo or 5,000 (For recording at CCRJ)
Current Account
b. Liquidation
b.1
Reimbursement
DR : Expense TEV 5,500
DR/CR : Vouchers Payable 5,000 5,000
CR : Vouchers Payable 500
CR : Cash with Other Officer 5,000
(For recording at VRJ)
Legend : includes reimbursement amount of P 500.
DR : Vouchers Payable 500
CR : Cash in Bank - Combo or
Current Account 500
For recording at CCRJ the additional amount of TEV reimbursement.
b.2
Refund
DR : Appropriate Activity - Travelling
Expenses xxx
DR/CR : Vouchers Payable xxx xxx
CR : Cash with Other Officials and
Employees xxx
b.3
Payroll Deduction re : Excess TEV
DR : Salaries/Allowances xxx
CR : Statutory Deduction xxx
CR : Other Deduction xxx
CR : Cash - Other Officials and Employees xxx
CR : Vouchers Payable xxx
DR : Vouchers Payable xxx
CR : Cash - Other Banks - Current xxx
b.4 Direct Payment to the Cashier
DR : Cash with Collecting Officer xxx
CR : Cash - Other Officials and Employees xxx
4. The interest charge of 1.5% per month imposed on unliquidated/unsettled travelling expenses account shall be taken up as Miscellaneous Income under Operating and Service Income. For reference, a breakdown of payment (excess or unused travel cash advance and interest) shall be indicated in the official receipt by the cashier as computed by the accounting unit.
5. Index cards for domestic and foreign travels shall be maintained.
6. Travelling expenses shall be charged against the department/office to which project/activity originates. In this case, the requesting office shall be charged for the employee’s travelling expenses. A copy of the request shall be attached to the
Travel Authority
.
In case of detailed employees (with Special Orders), the travel shall be authorized by the head of department/office where the employee is detailed and the travelling expenses correspondingly shall be charged to that office.
III. RESPONSIBILITIES
1.
Approving Official (Administrator, Deputy Administrator, Asst. Administrator Special Assistant, Regional Manager, Asst. Regional Manager, Provincial Manager or OIC)
Approves/disapproves travel requests taking into account the necessity of the travel and the travel control measures herein provided.
2.
Recommending Official (Deputy Administrator, Assistant Administrator,
Department Manager, Head of Staff, Regional Manager, Asst. Regional Manager, Provincial Manager or OIC, Asst. Provincial Manager)
2.1 Recommends travel requests which are necessary to the service taking into account the travel control measures provided herein.
2.2 Ascertains that the period covered in the travel request is reasonable and the travelling expenses claimed are proper.
3.
Head of Department/Office
Ensures compliance to policies particularly on the prompt liquidation/settlement of travel cash advances.
4.
Chief, DAS -CIAD
4.1 Ensures compliance to accounting and auditing rules/policies particularly those related to the granting and prompt liquidation of travel cash advances.
4.2 Affixes his/her initials on Notice of Excess Travel Cash Advances and Demand Memorandum to be issued to C.O. executives and forwards same to the Department Manager for Accounting Services for signature.
4.3 Signs Notice of Excess Travel Cash Advance and Demand Memorandum for excess travel cash advance to be issued to rank and file employees.
4.4 Effects deduction of overdue accounts from any money claim of the employee against the NFA.
4.5 Records transactions in the Books of Accounts in accordance with the accounting policies provided in this SOP.
5.
Chief, Cash Division
Ensures compliance to check payment policies.
6.
Regional/Provincial Accountant
6.1 Ensures compliance to policies particularly those related to the granting and prompt liquidation of travel cash advances.
6.2 Prepares Notice of Excess Travel Cash Advances and Demand Memorandum to be issued to the concerned Regional/Provincial Office personnel which shall be signed by the Regional Manager/Provincial Manager/OIC.
6.3 Effects deduction of overdue accounts from any money claim of the employee against the NFA.
6.4 Records transactions in the books of accounts in accordance with the accounting policies provided in this SOP.
7.
Cashier (F.O.)
Ensures compliance to check payment policies.
8.
Travelling Employee
8.1 Accomplishes the required travel forms for approval by the concerned official.
8.2 Presents travel authorization/
schedule of activities
to the head of destination office.
8.3 Liquidates travel cash advances within thirty (30) days from travel completion by submitting required documents and payment of excess travel cash advance.
8.4 Informs in writing DAS -CIAD / Finance Section in case travel is cancelled, postponed, cut-short or extended.
8.5 Refunds to the collecting officer unused travel cash advances.
9.
Head of Destination Office
9.1 Reviews the travel authorization and
schedule of activities
of the travelling
employee.
9.2 Recommends extension or pre-termination of travel to the concerned official, if necessary.
9.3 Grants additional cash advance as authorized and informs the official station of the employee of the additional cash advance granted.
IV. Please see
Data Flow Chart
A. Travel Cash Advance
B. Liquidation of Travel Cash Advance
IV. FLOW CHART
Top Page
EXHIBITS
Travel Authority
Exhibit 1 - Soil Titling
Schedule of Activities
Undertaking for the Liquidation of Travel Cash Advances
Travel Accomplishment Report
Certificate of Appearance
Notice of Excess Travel Cash Advance
Travelling Expense Index
Trip Permit
Flowchart-Domestic Travel