SOP Library
SOP NO:
HR-PA09
(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:
09/08/2003
Date Effective:
09/08/2003
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, 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 training, workshops, seminars, fellowships or scholarships of career officials that are funded by grants.
NFA officials and employees shall also be allowed 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 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.
APPROVAL OF TRAVEL AUTHORITY
I
n compliance with the issuances from the Office of the President regarding foreign travels and pursuant to General Memorandum Order (GMO) No. 2 dated August 31, 2001, the following shall be the specifications of authority for approval of Travel Authority for international travels :
1. Trips Requiring the Approval of the Office of the President :
a. Trips and study trips which will require government funding other than the pre-departure expenses and clothing allowance;
b. Trips where expenses will be charged against foreign assisted projects or other related funds;
c. Non-study trips that will take more than one calendar month;
d. Non-study trips which will involve two (2) or more participants regardless of rank and expenses; and
e. International commitment trips which require partial or full funding by the Philippine Government.
When the travel involves a delegation of two or more personnel (irrespective of position or rank), the same shall be cleared with the Office of the President of the Phils. (E.O. 248, May 22, 1995).
2. Trips requiring Approval of Department Secretary Only
a. Study trips processed/facilitated by the National Economic Development Authority (NEDA) - Special Committee on Scholarships (NEDA-SCS) under its Overseas Development Assistance Program; and
b. Non-study trips involving only one (1) participant without incurring government expense or whose expense is limited to pre-departure expense and clothing allowance.
3. Unauthorized Trips per Presidential Administrative Order No. 5, Series of 2001
a. Trips where expenses include funding other than the pre-travel expense and clothing allowance;
b. Trips partially or fully funded by contractors or suppliers of goods, equipment and services purportedly to undertake a study or assessment of their capacity as contractor or supplier. However, this provision does not apply to trips which are clearly required and provided for in or component of duly perfected contract between the government agency and contractor or supplier; and
c. Trips that are obviously for personal reasons but are nevertheless presented as official in the guise of so called “observation, goodwill or study tours or trips to attend seminars/workshops”, unless such trips are to be undertaken while on official leave of absence.
3. TRAVELLING 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 abroad 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
In view of the continuing cost-saving measures of the government in the light of current budgetary constraints, the grant of clothing allowance under Section 11 of Executive Order (EO) No. 248, series of 1995, and Section 1 of EO 367, s. 1989, to government officials and employees who shall undertake foreign travels and assignments in tropical countries, or in temperate countries for periods coinciding with the summer and spring seasons [regardless of nature of trip (i.e. study or non study)] that will not last for more than one (1) calendar month, is hereby suspended effective immediately. In cases where the trip will last for more than one (1) calendar month, the clothing allowance shall be granted on the following graduated basis:
More than one (1) month but
less than three (3) months US $200.00
Three (3) months but less than
six (6) months US $300.00
Six (6) months and more US $400.00
provided that for study trips to tropical countries, clothing allowance shall not exceed US $300.00
When the trip (whether study or non study) to temperate countries coincides with the autumn or winter seasons, clothing allowance shall be granted as follows :
Two (2) weeks or less US $200.00
More than two (2) weeks but less US $300.00
than one (1) month
One (1) month and more US $400.00
Where the clothing allowance previously received by the grantee concerned was less than the clothing allowance for the subsequent trip, or when the clothing allowance being granted by the donor is less than the clothing allowance indicated herein, he/she may be granted the difference. Thus, grantees who are already provided by donors with the full amount of clothing allowance as specified above, shall no longer be entitled to said allowance. In no case, however, shall the total amount of clothing allowance to be given to an official or employee so entitled under this graduated scheme within a period of twenty four (24) months reckoned from the date of the initial entitlement, exceed those prescribed in E.O. 367 for study trips and E.O. 248 for non-study trips.
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 (US $300.00) 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
Travel Accident Insurance
All NFA travelling officials and employees in the Central and Field Offices on official travel abroad shall be allowed reimbursement of premium for accident insurance coverage with the Government Service Insurance System (GSIS), Underwriting Department for the duration of his/her official travel. The insurance coverage should not exceed Two Hundred Thousand Pesos (P 200,000.00). (Please refer to SOP No. HR-PA08.D on the Amendments/Addendum to the Revised SOP on Domestic Travel).
4. TRAVEL DOCUMENTATION REQUIREMENTS
The travel documents/requirements shall be submitted by a travelling employee to the Human Resource Management Department (HRMD) - Manpower Development Division (MDD) at least 30 days before the scheduled date of departure.
4.1
TRAVEL AUTHORITY
The memo request for the issuance of Travel Authority shall be prepared by HRMD - MDD and shall be forwarded to the Office of the Administrator for signature, together with the following travel documents:
4.1.1.
Trips Requiring the Approval of the Office of the President
- Training Directive (if the purpose of travel is to attend training);
- Service Contract;
- Endorsement Memo re request for issuance of Travel Authority
addressed to DA Secretary;
- Memo request for issuance of passport addressed to the DFA Secretary
After the Administrator has signed the endorsement memo re request for issuance of Travel Authority, the Memo Request for the Issuance of Travel Authority shall be forwarded by HRMD - MDD to the Office of the DA Secretary for signature. After the same has been signed by the DA Secretary, this shall be forwarded by HRMD to the Office of the President not less than ten (10) working days from the scheduled date of departure, reckoned from the date of receipt of the travel proposal.
4.1.2.
Trips requiring Approval of the Department Secretary
:
- Training Directive (if the purpose of travel is to attend training);
- Service Contract;
- Memo request for issuance of Travel Authority addressed to DA
Secretary and signed by the Administrator.
4.1.3 Aside from the above mentioned documents, the Request for Travel Authority shall be supported by the following :
4.1.3.1
Invitation from Sponsor
- host government or institution
4.1.3.2
In case of importation, contract for importation or approval of importation by the President of the Republic of the Philippines
4.1.3.3 All travel proposals/request shall be accompanied by a certification by head of office that the official or employee concerned has
no pending administrative case
against him/her as of the time the request for Travel Authority is made and submitted to the Office of the President.
4.1.3.4 Request for Travel Authority shall be confined to those which are urgent and 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 preceding year by the concerned officials and employees shall also be indicated in the travel proposal.
4.1.3.5 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.
4.1.3.6. 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.
4.1.3.7 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 (Security paper authenticated by NSO)
4.2.1.5 3 pcs. passport size pictures
4.2.1.6 Marriage Contract (For female married employees)
4.2.1.7 Processing fee of P 75
4.2.1.8 Photocopy of NFA ID
4.2.1.9 Photocopy of regular passport (if any)
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
4.2.2.4 Photocopy of NFA ID
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 Application for Visa
4.3.2 Approved Travel Authority
4.3.3 Letter from DFA requesting concerned Foreign Embassy for the
Issuance of Visa/Entry Permit to the travelling official/employee
or the “Note Verbal”
4.3.4 Valid official red passport, and other supporting documents that may be required by the concerned embassy.
HRMD - MDD shall be responsible for the acquisition of the Travel Authority, Visa/Entry Permit, passport and Plane Tickets (when necessary) of the travelling official/employee.
5.
SPECIAL ORDER
Upon approval of the letter request, HRMD shall be furnished a copy of the Travel Authority, for the preparation of Special Order.
6.
CASH ADVANCE
Travel cash advances shall be treated and accounted for as cash advances.
Two (2) vouchers for Cash Advance shall be prepared.
6.1 Voucher for Dollar Cash Advance Allocation
This shall be prepared by the Human Resource Management Department in the name of the travelling employee and shall be supported by the following documents :
6.1.1 Travel Authority (from the President of the Republic of the Philippines).
6.1.2 Itinerary of travel detailing the travel expenses including clothing allowance as basis of determining the amount of cash advance.
6.1.3 Certification that no clothing allowance had been received by the travelling employee during the next preceding 24 months.
6.1.4 Authority from the Office of the President to claim Representation Expenses (where applicable).
6.1.5 Deed of Undertaking by the travelling employee to render liquidation within 60 days.
6.2 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 and Deed of Undertaking by the travelling employee to submit liquidation within 60 days.
7.
LIQUIDATION
7.1 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 B) with the following supporting documents :
7.1.1 Certificate of Travel Completed (Exhibit B)
7.1.2 Copy of approved Travel Authority from the Office of the President
7.1.3 Accomplishment Report
7.1.4 Copy of Travel Cash Advance Voucher
7.1.5 Copy of Passport with Picture, Pre-Departure/Arrival Mark
Certified by the Bureau of Immigration
7.1.6 Plane tickets
7.1.7 Boarding pass
7.1.8 Official receipts for airport fees/taxes paid
7.1.9 Xerox copies of the passport with the stamped/marked departure
and arrival portion
7.1.10 Copy of Application to Purchase Foreign Exchange
7.1.11 Copy of Conversion Rate of Dollar (if any)
Failure to submit liquidation of cash advance within sixty (60) days shall mean automatic deduction of the full amount of cash advance from the travelling employee’s salaries, allowances and other remuneration.
7.2 No official and employee shall be granted a new travel cash advance unless previous travel cash advances are liquidated.
7.3 E
xcess cash advance (i.e. actual expense is less than the cash advance), should be returned by the travelling employee to the collecting officer immediately after rendering liquidation of his/her cash advance. Failure to do so shall mean automatic deduction in full from his/her salary on the following month after the submission of liquidation papers.
7.4 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.
7.5 For field offices, the Regional Manager/Provincial Manager shall sign the memorandum prepared by the Finance Section.
7.6 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 No. IV.7.4).
The head of department/office shall ensure compliance to this policy by the employees concerned.
7.7
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
direct payment to the collecting officer or 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.
8.
ACCOUNTING TREATMENT
Foreign travel vouchers shall only be processed and paid at Central Office.
8.1 Payment of Cash Advance TEV (dollar) P 50,000 (in peso equivalent)
DR Cash with Officials/
Employees (8-70-500.3) P 50,000.00
CR Cash in bank P 50,000.00
The above journal entry shall be recorded in the Cash/Check Register Journal upon issuance of checks and memo entry shall be recorded in the Voucher Register Journal (VRJ).
8.2 Payment of Cash Advance (TEV) (Peso) P 1,500.00
DR Cash with official/
employee P 1,500.00
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.
8.3 Assuming that an employee with total cash advance of P51,500.00 incurred actual allowable travelling expense of P 46,500.00.
8.3.1 The journal entry to take up the liquidation shall be :
DR Travelling expense P 46,500.00
DR/CR Vouchers Payable 46,500.00 P 46,500.00
CR Cash with officials and 46,500.00
employees
This shall be recorded in the Voucher Register Journal.
8.3.2 The journal entry upon deduction of the excess cash advance shall be
DR Salaries P 15,000.00
CR Cash with officials P 5,000.00
and employees
CR Vouchers payable 10,000.00
8.3.3 If the travelling employee opted to refund his/her excess TEV thru direct payment to the Treasury Division, the entry shall be :
DR Cash with Collecting Officer P 5,000.00
CR Cash with officials and employees P 5,000.00
8.4 Assuming that an employee with cash advance of P 51,500.00 incurred actual allowable expenses of P 53,500.00, the journal entry to take up the liquidation shall be:
DR Travelling Expense P 53,500.00
CR Cash with officials and employees 51,500.00
DR/CR Vouchers Payable P 51,500.00 P 51,500.00
CR Vouchers Payable 2,000.00
The amount debited to Vouchers Payable refers to previous cash advances granted being liquidated while the amount credited P 53,500.00 refers to the actual expenses incurred. The difference of P 2,000 shall be recorded in the Cash/Check Register Journal (CCRJ) as follows :
DR Vouchers Payable P 2,000.00
CR Cash in Bank P 2,000.00
8.5 Assuming that an employee has no cash advance and after the travel, claim reimbursement in the amount of P 51,500.00, the journal entry to take up the reimbursement shall be :
DR Travelling Expense P 51,500.00
CR Vouchers Payable P 51,500.00
To be recorded in the Voucher Register Journal
DR Vouchers Payable P 51,500.00
CR Cash in Bank P 51,500.00
To be recorded in the Cash/Register Journal
9.
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
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