Section A of COA Resolution No. 2021-044 dated December 28, 2021 prescribed the general guidelines for the audit of traveling expenses of personnel hired under Job Order (JO)/Contract of Service (COS):
- Personnel hired under JO/COS may be allowed to go on official local for the purpose of (a) undertaking official missions/tasks which cannot be performed by/or assigned to any other regular/permanent official and/or employee of the agency, and/or (b) performing tasks/activities necessary to be able to fulfill the obligations as contained in his/her contract of service.
- Except in highly meritorious circumstances (e.g. unavailability of qualified employees in highly technical or specialized fields) and upon written justification submitted to the authorized approving officials, as provided under Section 3(c)(ii) of Executive Order (EO) No. 77, series of 2019, personnel engaged by way of COS, shall not be allowed to go on foreign travels and shall not be entitled to government funding for such trips.