Philippine Overseas {BFO Buling, Origas Avenue cor. EDS| Employment Administration Hotins: 6722-1144. 8722-1 Republic ofthe Phiinpines Department of Labor and Employment Websto’ wwrs poea gov ph €. oct 17 2022 RG VE MEMORANDUM 3 7 TO SUBJECT: DATE ALL OFFICIALS AND EMPLOYEES INCLUDING JOB ORDER PERSONNEL AND CONTRACT OF SERVICE (COS) COMMISSION ON AUDIT (COA) RESOLUTION ON THE GUIDELL GOVERNING THE AUDIT OF TRAVELING EXPENSES OF PERSONNEL HIRED UNDER JOB ORDER. (JOYCONTRACT OF SERVICE (COS) 10 OCTOBER 2022 In the interest of the service and pursuant to the Commission on Audit (COA) Resolution No. 2021-044 dated 28 December 2021 on the “Guidelines Governing the Audit of Traveling Expenses of Personnel Hired under Job Order (JO)/Contract of Service (COS)” and for the prevention and disallowance of irregular, unnecessary, excessive, extravagant or unconscionable expenditures or uses of government funds and properties, the following guidelines are issued on the traveling expenses of personnel hired under the JO and COS: A. GENERAL GUIDELINI 1 Personne! hired under JO/COS may be allowed to go on official local travel for the following: Ll 12 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; Performing tasks/activities necessary to be able to fulfil the obligations as contained in his/her Contract of Service. In no instance shall JO/COS personnel hired under institutional contracts be entitled (o traveling expenses as provided above. 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, issued on 15 March 2019, on “Prescribing Rules and Regulations and Rates of Expenses and Allowances for Official Local and Foreign Travels of Government Personnel”, personnel engaged by way of JO and COS, shall not be allowed to go on foreign travels and shall not be entitled to government funding for such trips. CONTROLLED AND DISSENNATED By POFACRD ont {B. LIN. FIC GUL A\ll official travels of JOs/COS personnel cover only those which meet the criteria set forth under Section 3(a) of EO No, 77, series of 2019, as follows: 1.1 itis essential to the effective performance of the JOs/COS functions; 1.2. itis required to meet the needs of the Department, Agency, Bureau or Office or there is substantial benefit to be derived by the State; 1.3 the presence of the JO/COS is critical to the outcome of the meeting, conference, seminar, consultation or any official action to be attended; 1.4 the projected expenses are not excessive or involve minimum expenditure. All travels of JO/COS personnel are properly authorized and approved by the Head of the Agency or any authorized approving officer. The purpose of the travel shall be clearly and specifically stated in the approved Travel RequesvTravel Order which shall likewise contain the corresponding entitlements, duly supported by an approved itinerary of travel to provide basis for payment of traveling expenses The total allowable amount of traveling expenses shall be based on the rates and terms agreed upon by the JO/COS personnel and government ageney as spelled out in the contract of service, or in the absence thereof, the internal guidelines of the concerned government agency, if any, but in no case shall the amount be over and above the rates and amounts allowed under EO No. 77. Any contractual provision allowing travel expenses that are higher than the prevailing reasonable rates shall be considered void in so far as the excessive rate is concemed. ‘The amount shall be limited to the ceiling granted under the existing travel law at the time of payment of the claim. In case the matter on travel is not properly spelled out in the contract of service of the JO/COS personnel, or in the absence of internal guidelines, they may still be allowed to go on official travel provided that the purpose of their travel complies with the criteria stated under paragraph B (1) hereof and that the same is authorized and approved by the proper approving official. Provided further that the purpose of the travel shall be clearly and specifically stated in the approved Travel Request/Travel Order which shall likewise also contain the corresponding entitlements, duly supported by an approved itinerary of travel to provide basis for payment of traveling expenses. Provided finally, that the total traveling expenses shall in no case be over and above the rates and amounts allowed under EO No. 77, series of 2019, In addition to the documentary requirements prescribed in COA Circular No. 2012- 001 dated 14 June 2012, claims for traveling expenses of JOS/COS personnel shall be supported by a certification from the Head of the Agency or any authorized approving official that: 5.1 the official missions/tasks cannot be performed by/or assigned to any other regular/permanent official and/or employee; and, '@ 5.2 the tasks/activities are necessary to fulfill the obligations as ont ees in his/her Contract of Service. CONTROLLED AND DISSEMINATED By POEA CRD ox: ter al6, Funds for official travels o} JOS/COS personnel shall be charged against the appropriation for traveling expenses in the annual ag s y budgets For strict compliance, NARD P. OLALIA OIC-Administrator ‘CONTROLLED AND DISSE! ATED ByPOEA CRD on: