Pursuant to COA Resolution No. 2020-015 dated January 31, 2020, the following are the prescribed secondary requirements:
For Local Travel
- Paper/Electronic plane, boat or bus tickets, boarding pass, terminal fee. In the absence thereof, other documents such as but not limited to, a passenger manifest certified by the concerned airline or shipping company.
- Certificate of appearance/attendance. In the absence thereof, Back to Office Report/Narrative Report on trip undertaken/Report on Participation addressed to the agency head will suffice. The report, duly noted by the agency head or his authorized representative, shall contain, among others, the following information:
- Highlights of the training/activity
- Pictures preferably dated
- Plan of action for knowledge sharing; and
In the case of travels of agency heads within their area of jurisdiction, a certificate of appearance/attendance shall no longer be required.
*COA Circular No. 2023- 004 dated June 14, 2023 Prescribes the Updated Documentary Requirements for Common Government Transactions, amending COA Circular No. 2012- 001 dated June 14, 2012. This Circular provides for the following documents for local travel:
126.96.36.199 Local Travel
- Duly approved Office Order/Travel Order
- Duly approved Itinerary of Travel
- Certification from the Chief Accountant that previous cash advances have been fully liquidated and accounted for in the books
- Quotation of plane fare for similar dates, from at least three airline companies/travel agencies or its equivalent. In case of less than three quotations, a certification by the claimant attesting to such circumstance, signed by his/her supervisor
- Letter of invitation of the host/sponsoring agency/organization
For purposes of liquidation of cash advances pertaining to travel, the following documents are required:
- Liquidation Report
- Approved Certificate of Travel
- Completed Approved Revised Itinerary of Travel, if the previously approved itinerary was not followed
- Copy of previously approved Itinerary of travel
- Copy of Office Order and the Supplemental Office Order or any proof supporting the change of schedule
- Certificate of Appearance or Attendance or in the absence thereof, photocopy of the received copy of Memo Transmittal of Back to Office Report/Narrative Report on trip undertaken/Report on Participation addressed to the agency head. The report, duly noted by the agency head or his authorized representative, shall contain, among others, the following information: Highlights of the training/activity; Pictures preferably dated; Plan of action for knowledge sharing; and Recommendations
- OR/eOR3 /AR or equivalent in case of refund of excess cash advance
Additional Documentary Requirements 188.8.131.52 Local Travel
- Paper/electronic plane, boat or bus/train tickets, terminal fee receipts, paper/electronic boarding passes or a passenger manifest certified by the concerned airline or shipping company
- Certification by the Head of Agency as to the absolute necessity of the expenses together with the corresponding bills or receipts, if the expenses incurred for the official travel exceeded the prescribed rate per day (certification or affidavit of loss shall not be considered as an appropriate replacement for the required hotel/lodging bills and receipts)
- OR/eOR or CERR (for expenses amounting to P300 or less) or RER (for expenses amounting to more than P300 but not exceeding Pl,000), pursuant to COA Circular No. 2017-001 dated June 19, 2017, as amended by COA Circular No. 2021-001 dated June 24, 2021, or other amount that may be prescribed in the future. In case of payment of toll fees, the CERR/RER shall be supported with the toll fee rates.
Hotel room/lodging bills with official receipts in the case of official travel to places within 50-kilometer radius from the last city or municipality covered by Metro Manila Area, if the travel allowances being claimed include hotel room/lodging.