Guidelines to Implement Section 16 of Executive Order No. 248 as Amended by Executive Order No. 248-A Which Prescribes the Regulations and New Rates of Allowance for Official Local and Foreign Travels of Government Personnel

June 14, 1996 REVENUE MEMORANDUM CIRCULAR NO. 35-96 SUBJECT : Guidelines to Implement Section 16 of Executive Order No. 248 as Amended by Executive Order No. 248-A Which Prescribes the Regulations and New Rates of Allowance for Official Local and Foreign Travels of Government Personnel TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all concerned, quoted hereunder is Commission on Audit Circular No. 96-004 dated April 19, 1996 addressed to all Heads of Departments, Bureaus, Offices and Agencies of the National Government, Managing Heads of Government Owned and/or Controlled Corporations; Provincial Governors, City and Municipal Mayors; COA Directors, Heads of Auditing Units; and All Others Concerned, to wit: "1.0 RATIONALE This Circular is issued pursuant to the rule making power of the Commission under Section 2(2), Article IX-D of the Constitution and to Section 16 of Executive Order No. 248 dated May 29, 1995, as amended by Executive Order No. 248-A dated August 14, 1995, which provides that 'Within sixty (60) days after his return to the Philippines, in the case of officials travel abroad, or within (30) days of his return to his permanent official station in the case of official local travel, every official or employee shall render an account of the case advance received by him in accordance with existing applicable rules and regulations and/or such rules and regulations as may be promulgated by the Commission On Audit for the purpose. Payment of the salary of any official or employee who fails to comply with the provisions of this Section shall be suspended until he complies therewith' 2.0 GENERAL GUIDELINES 2.1 Both official local and foreign travels shall be treated and accounted for as cash advances. Official local travel shall no longer be treated as direct charges to appropriations or allotments. The Accountant shall obligate all cash advances granted. 2.2 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. 2.2.1 Proper accounting shall mean the receipt by the Accountant of the prescribed liquidation documents although not yet recorded in the books of accounts nor audited by the auditor. 2.2.2 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. 2.2.3 Settlement shall mean the issuance of the Credit Notice by the Auditor after the audit of the liquidation documents. 2.3 Cash advances granted for purposes of official travel, both local and foreign, shall not require bonding of the traveling official or employee. 3.0 SPECIFIC GUIDELINES 3.1 OFFICIAL LOCAL TRAVEL OF GOVERNMENT PERSONNEL 3.1.1 DRAWING OF CASH ADVANCE 3.1.1.1 The cash advance voucher for official local travel shall be supported by the following: a. Travel order properly approved in accordance with Section 5 of EO 248, as amended; b. Itinerary of travel (Appendix A) detailing the transportation expenses and travel expenses to be incurred as basis for determining the amount of cash advance; 3.1.1.2 The amount of transportation expenses allowable shall be the actual rates of the authorized means of transportation (land, sea and air) from the permanent official station to the destination or place of work or assignment in the field and back, plus other incidental expenses; a. From the office or residence to the point of embarkation; b. From the point of embarkation to the point of debarkation in the place of destination; c. From the point of debarkation to the office of destination or temporary residence in the place of assignment in the field and return. 3.1.1.3 The transportation expenses shall be in addition to the travel expenses which as defined under Section 6 of EO 248, as amended, is divided into two components: i.e., travel allowance of two hundred pesos which will cover the cost of meal, inland transportation and other incidental expenses; and hotel room/lodging rate of one hundred pesos. 3.1.1.4 The allowable transportation expenses shall not include local or inland transportation and other expenses after arrival in the office or temporary residence in the place of assignment in the field which are contemplated to be covered by the travel allowance specified in Section 6 (a) of EO 248. 3.1.1.5 Only ordinary public conveyance or customary modes of transportation shall be used. Exceptions may be made in meritorious cases and justified by prevailing circumstances. Fir this purpose, the Department/Agency Head concerned or his equivalent shall determine and indicate in the travel authority, the mode or class of transportation and the kind of hotel lodging/pension houses to be taken, which in all cases shall be the most advantageous to the government from the standpoint of economy and efficiency. 3.1.1.6 As a general rule, claims for payment of travel expenses for official local travel in the amount of P300 per day as provided for under Section 6 of EO 248, shall not require the presentation of bills receipts except in the following case: a. When the claim for reimbursement of actual travel expenses is in excess of P300 per day, in which case, submission of the following shall be required: Bills or invoices with official receipts covering the whole amount claimed; Certification of the head of the agency as to the absolute necessity of the expenses in the performance of the assignment. b. When the official travel/assignment is to places within the fifty (50) kilometers radius from the last city or municipality covered by the Metropolitan Manila Area (MMA) for those whose permanent official stations is in the MMA, or the city or municipality wherein their permanent official station is located in the case of those outside the MMA and the amount of travel expenses being claimed includes the hotel room/lodging rate, the following shall be required: Submission of the hotel room/lodging bills or invoices with official receipts to prove that they stayed in the place of destination or assignment and are not commuting daily from the place of assignment to the place of their residence or permanent official station. If they commute daily from the place of their assignment to the place of their residence or permanent official station, they shall be allowed to collect only the amount of P200 per day which shall include 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 the reasonable cost of actual meal allowance. The presentation of bills and receipts covering the cost of meals shall no longer be required, except for the transportation tickets which shall form part of the evidence of the actual travel undertaken. 3.1.1.7 In cases where government vehicles are used in the travel, the officials and employees concerned are not entitled to the transportation expenses. 3.1.1.8 To ensure that government funds and property are used only for official purposes, no reimbursement of the cost of gasoline and oil shall be allowed where a private vehicle is used. However, the officials and employees concerned shall be entitled to the reimbursement of the equivalent cost of the customary mode of transportation. Under no circumstances should fuel be issued to privately owned motor vehicles. 3.1.1.9 To preclude double payment of expenditures, the travel allowance prescribed shall not be allowed in cases where the fare paid for transportation includes meals and quarters enroute, or where meals and lodging are paid for or furnished by the government. Where the cost of meals and lodging paid for by the government does not exceed P300 per day or where either meals or lodging only is furnished by the government, the difference shall be paid to the official or employee concerned to take care of local or inland transportation and other incidental expenses while in the place of assignment. If the cost of meals and lodging furnished by the government is equal to or exceeds P300 per day, no travel expenses shall be paid by the government. 3.1.2 LIQUIDATION OF CASH ADVANCE 3.1.2.1 The cash advance for travel shall be liquidated by the official/employee concerned strictly within thirty (30) days after his return to his permanent official station as required under Section 16 of EO 248 as amended otherwise, payment of his salary shall be suspended until he complies therewith. 3.1.2.2 The official/employee concerned shall draw a liquidation voucher to be supported by the following: a. Certificate of travel completed (Appendix B); b. Plane, boat or bus tickets covering actual transportation fare from the official station or residence to the place of destination and back. A certification or affidavit of loss executed by the official or employee concerned shall not be considered as appropriate replacement for the required transportation tickets. c. Certification of the head of the agency as to the absolute necessity of the expenses together with the corresponding bills and receipts, if the expenses incurred for official local travel exceeds the prescribed rate of P300 per day. The presentation of a certification or affidavit of loss in place of the bills and receipts shall not be considered for this purpose. d. Hotel room/lodging bills with official receipts in the case of official travel to places within the fifty (50) kilometers radius from the last city or municipality covered by the MMA in the case of those whose permanent official station is in the MMA, or the city or municipality wherein the permanent official station is located in the case of those outside the MMA, if the travel allowance being claimed includes the hotel room/lodging rate. e. Certificate of appearance or a copy of the report on the accomplishment of the purpose of the travel duly note by the agency head or his authorized representative. However, the certificate of appearance shall no longer be required in the case of travels of agency heads within their area of jurisdiction. 3.1.2.3 Where a trip is cancelled, the amount paid in advance shall be refunded in full. In cases where the trip is cut short or terminated in advance of the itinerary, the excess payment shall likewise be refunded. These refunds shall be made immediately upon cancellation or termination of the trip. It shall be the primary duty of agency heads to enforce promptly the refund. 3.1.2.4 When a trip exceeds the approved itinerary, the additional travel expenses due shall be paid upon satisfaction of the following requirements: a. Submission of a written justification satisfactory to the agency head or his authorized representative and an additional itinerary for the extension of the trip. b. Where the whole travel exceeds one (1) calendar month, approval of the President shall first be secured before the additional payment shall be made. 3.2 OFFICIAL TRAVEL ABROAD OF GOVERNMENT PERSONNEL 3.2.1 DRAWING OF CASH ADVANCE 3.2.1.1 The cash advance voucher for official foreign travel shall be supported by the following: a. Travel Order properly approved in accordance with Section 8 of EO 248, as amended; b. Itinerary of travel (Appendix A) detailing the transportation expenses and travel expenses including clothing and pre-departure expenses to be incurred as basis for determining the amount of cash advance. The commutable pre-departure expenses shall cover miscellaneous/incidental expenses such as passport, photographs, immunization, visa fees, taxi fare, tips, porterage and terminal fees as provided for under Section 9 of EO 248, as amended. c. Where applicable, the authority from the Office of the President to claim Representation Expenses; d. Certification of the official or employee concerned duly verified by the Accountant to the effect that no clothing allowance had been received during the next preceding twenty-four (24) months, if clothing allowance is being claimed; 3.2.1.2 The amount of transportation expenses allowable shall be the actual rates of the authorized means of transportation: a. From the point of embarkation to the point of debarkation in the place of destination; b. From the point of debarkation to the office of destination or temporary residence in the place of assignment in the foreign country and return. The transportation expenses shall be in addition to the Travel Allowance of One Hundred United States Dollars ($100) and Hotel Room/Lodging Rate of Two Hundred United States Dollars ($200) per day as provided for under Section 12 of EO 248, as amended. No transportation expenses shall be paid if the official or employee authorized to travel abroad is provided with transportation by the host country or sponsoring organization or agency. Where the official of employee traveling abroad is provided by the host government or institution with per diem or allowance lower than that prescribed in EO 248, as amended, he shall be entitled to the difference only. 3.2.2 LIQUIDATION OF CASH ADVANCE 3.2.2.1 The cash advance for travel shall be liquidated by the official/employee concerned strictly within sixty (60) days after his return to the Philippines as required under Section 16 of EO 248, as amended, otherwise, payment of his salary shall be suspended until he complies therewith. 3.2.2.2 The official/employee concerned shall draw a liquidation voucher to be supported by the following: a. Certificate of travel completed (Appendix B); b. Plane or boat tickets covering actual transportation fare from the point of embarkation in the Philippines to the place of destination and back, provided, that the presentation of a certification or affidavit of loss executed by the official or employee concerned shall not be considered as appropriate replacement for the required transportation tickets; c. Bills and receipts covering representation expenses incurred, if the official concerned has been authorized to incur the same; d. Hotel room bills with official receipts, regardless of whether or not the amount exceeds the prescribed rate of Two Hundred United States Dollars per day, provided that for this purpose, no certification or affidavit of loss shall be considered or accepted; e. Where the actual travel expenses exceeds the prescribed rate of Three Hundred United States Dollars per day, the certification of the head of the agency concerned as to its absolute necessity shall also be required in addition to the presentation of the hotel room bills with official receipts; 3.2.2.3 Where a trip is cancelled, the amount paid in advance shall be refunded in full. In cases where the trip is cut short or terminated in advance of the itinerary, the excess payment shall likewise be refunded. The head of the agency shall see to it that such refunds are enforced promptly. 3.3 MONITORING OF CASH ADVANCES FOR TRAVEL 3.3.1 The Accountant shall retain a copy of the travel advance voucher and the itinerary of travel (Appendix A). He shall take an index of the cash advances made by each officials/employee and shall monitor the liquidation of the said cash advances. 3.3.2 In addition, the Accountant shall: a. Send within ten (10) days before the expiration of the 30 or 60 days period specified under Section 16 of EO 248, a written reminder under signature of the head of the agency or his duly authorized representative, enjoining the official or employee concerned to liquidate his travel cash advance. This is to preclude complaints arising from suspension of salaries due to non-liquidation of travel advances. b. Delete the name of the official or employee from the subsequent payrolls until such time that the travel cash advance has been fully liquidated, if the official or employee concerned fails to liquidate the cash advance within the prescribed period. c. Verify the liquidation voucher and supporting documents, and record the same in the books of accounts subject to the post audit by the auditor. 4.0 REPEALING CLAUSE All COA Circulars and issuances pertaining to official local and foreign travels, inconsistent with the provisions contained herein, are hereby amended or modified accordingly. 5.0 EFFECTIVITY This Circular shall take effect immediately Executive Order No. 248 dated May 29, 1995 and Executive Order No. 248-A dated August 14, 1995 are appended to this Circular as Annexes 1 and 2." All internal revenue officers and others concerned are requested to give this circular as wide a publicity as possible. LIWAYWAY VINZONS-CHATO Commissioner Appendix "A" REPUBLIC OF THE PHILIPPINES MINISTRY OF FINANCE Bureau of internal revenue FISCAL CONTROL DIVISION Quezon City ITINERARY OF TRAVEL NAME: ____________________ Monthly Salary ___________ Position: ___________________ Official Destination: _______________________ Purpose of Travel: ________________________________________ APPENDIX A Itinerary of Travel APPENDIX B BUREAU OF INTERNAL REVENUE CERTIFICATION OF TRAVEL COMPLETED __________ Strictly in accordance with the approved Itinerary. __________ Cut short as explained below. Excess expense in the amount of P______ was refunded under O.R. No. _________ dated ___________ __________ Extended as explained below. Additional Itinerary was submitted. __________ Other deviations is explained below. Explanations or Justification: _____________________________________________ ___________________________________________________________________ ___________________________________________________________________ ___________________________________________________________________ Evidence of travel attached hereto: ___________________________________________________________________ ___________________________________________________________________ ___________________________________________________________________ ___________________________________________________________________ ___________________________________________________________________ Respectfully submitted ___________________ On evidence and information of which I have knowledge the travel was actually undertaken. _________________ EXECUTIVE ORDER NO. 248 PRESCRIBING RULES AND REGULATIONS AND NEW RATES OF ALLOWANCES FOR OFFICIAL LOCAL AND FOREIGN TRAVELS OF GOVERNMENT PERSONNEL WHEREAS, the existing rules and regulations and authorized rates of allowances for official local and foreign travels of government personnel have become unrealistic and no longer responsive to their reasonable needs; WHEREAS, present circumstances warrant a review of the existing rules and regulations and rates of travel allowances governing official travel here and abroad of government personnel; WHEREAS, to provide government personnel on official travel here and abroad with fairly reasonable means within the financial capability of the government to enable them to travel in a manner befitting their representative capacity, it is necessary to further modify and adjust existing rules and regulations and authorized allowances thereon; WHEREAS, pursuant to Section 79 of Presidential Decree No. 1177, dated July 30, 1977, and Section 72, Chapter 7, Book-VI of Executive Order NO. 292, otherwise known as the Administrative Code of 1987, the rates of travel allowances may be changed from time to time as may be determined by the President upon recommendation of the Travel Rates Committee therein created consisting of the Secretary of Budget and Management as Chairman and the Secretary of Foreign Affairs, the Secretary of Tourism and the Chairman, Commission on Audit, or their representatives, as members; WHEREAS, the Travel Rates Committee in accordance with its mandate has submitted to the President recommendations to modify and adjust existing rules and regulations and authorized allowances for local and foreign travels. NOW, THEREFORE, I, FIDEL V. RAMOS, President of the Republic of the Philippines, by virtue of the powers vested in me by law, do hereby order: SECTION 1 . Coverage . This Executive Order shall govern official local and foreign travels of government personnel, both national and local, including personnel of government-owned and/or controlled corporations and government financial institutions. SECTION 2 . Nature of Travel . Travels and assignments under this Executive Order shall cover only those which are urgent and extremely necessary, will involve the minimum expenditure and are beneficial to the agency concerned and/or the country. SECTION 3 . Category of Travel and the Governing Rules and Regulations . Official Local Travel shall be governed by TITLE I, Official Travel Abroad by TITLE II, and the Miscellaneous Provisions in TITLE III. TITLE I OFFICIAL LOCAL TRAVEL OF GOVERNMENT PERSONNEL SECTION 4 . Definition of Terms . For purposes of this Executive Order, the following terms shall be construed to mean: a) Permanent Official Station the office or regular place of work of the officer or employee concerned. b) Travel Allowance the authorized amount which shall cover the daily subsistence and incidental expenses while on official travel. c) Hotel Room/Lodging Rate The daily hotel room rate including prescribed taxes and service charges. SECTION 5 . Approval of Travel . Official local travel for seven (7) calendar days and below shall be approved by the head of office/bureau or their equivalent. Travel that will last for more than seven (7) calendar days but not more than one (1) calendar month shall be approved by the Department Secretary or his equivalent. Travel that will last for more than one (1) calendar month shall be approved by the President of the Philippines or official duly authorized by him. For purposes of this Order, approval of travel of officials and employees of government-owned and/or controlled corporations and financial institutions that will last for not more than one (1) calendar month shall be subject to the policies, rules and regulations that will be adopted by their respective governing Boards, and by the Secretary of the Interior and Local Government in the case of officials and employees of local government units. SECTION 6 . Allowable Travel Expenses . The Travel expenses of government personnel regardless of rank and position shall be in the amount of Three Hundred Pesos (P300.00) per day divided into two (2) components: a) Travel Allowance of Two Hundred Pesos (P200.00) which will cover the cost of meal, inland transportation and other incidental expenses; and b) Hotel Room/Lodging Rate at One Hundred Pesos (P100.00). Claims for reimbursement of actual expenses in excess of Three Hundred Pesos (P300.00) above-prescribed for travel allowance and hotel/lodging rate may be allowed upon certification by the head of agency concerned as absolutely necessary in the performance of an assignment and presentation of bills and receipts : Provided, That, for this purpose, certification or affidavit of loss shall not be considered as appropriate replacement for the required hotel room/lodging bills and receipts. Full travel expenses 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 shall be allowed the full amount of the travel expenses. b) When leaving the permanent official station after 12:00 noon shall be allowed only one-half (1/2) of the amount of the travel allowances, and full amount for Hotel Room Lodging Rate. c) When returning to the permanent official station before 12:00 noon shall be allowed one-half (1/2) of the amount of the travel allowance only. d) When returning to the permanent official station after 12:00 noon shall be allowed the full amount of the travel allowance only. No portion of the actual cost of travel expenses allowed to Department Secretaries, Undersecretaries, Assistant Secretaries, and their equivalent, and other government officials shall cover the expenses of any of the staff accompanying said officials in the travel, otherwise, such staff shall not be allowed any of the allowances herein authorized. The Department/Agency Head concerned or his equivalent shall determine the mode class of transportation and the kind of hotel/lodging/pension houses to be taken which will cases shall be the most advantageous to the government from the standpoint of economy efficiency. Only the ordinary public conveyance or customary modes of transportation shall be used, except in meritorious cases and justified by prevailing circumstances. Officials and employees whose permanent official station is within the Metropolitan Manila Area shall not be allowed the travel expenses herein authorized for their travel/assignment to places within the Metropolitan Manila Area. The same restriction shall also apply those in cities and municipalities outside the Metropolitan Manila Area when assigned to places within the city or municipality wherein their permanent official station is located. Claims for payment of travel expenses is: for official travel/assignment to places within the fifty (50) kilometers radius from the last city or municipality covered by the Metropolitan Manila Area in the case of those whose permanent official station is in the Metropolitan Manila Area, or the city or municipality wherein their permanent official station is located in the case of those outside the Metropolitan Manila Area, 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 a reasonable cost of actual meal allowance, but in no case shall exceed the Two Hundred Pesos (P200.00) travel allowances herein authorized. TITLE II OFFICIAL TRAVEL ABROAD OF GOVERNMENT PERSONNEL SECTION 7 . Nature of Travel . Travels and assignments under this Executive Order shall cover only those which are urgent and extremely necessary, will involve the minimum expenditure and are expected to bring immediate benefit to the country, and shall refer only to those under the category of conferences, special missions, and other non-study trips such as those undertakes for the following purposes: a) To attend conferences or seminars sponsored by foreign government or international government organizations to which the Philippine Government it committed or invalid to send representatives or participants; b) To attend conferences or seminars sponsored by private organizations, whether international or not, invitations to which have been sent through their respective governments to the Philippine Government; c) To conduct examinations or investigations of Philippine Government agencies or affairs; d) To undertake any other official mission which cannot be assigned to any other Philippine government official or officials already abroad; e) To participate in short courses in certain areas of specialization arranged directly by government agencies with foreign institutions of learning; f) To attend training seminars as component of contracts of foreign suppliers, with or without government funding; and g) To attend training courses funded from loans secured from foreign sources. SECTION 8 . Approval of the President . All official travels abroad of Department Secretaries, Undersecretaries, Assistant Secretaries, heads, senior assistant heads and assistant heads of government-owned and/or controlled corporations and financial institutions, and heads of local government units like Provincial Governors and Mayors of highly urbanized cities or independent component cities, and other officials of equivalent rank whose nature of travel falls under the categories prescribed in this Order shall be subject to the prior approval of the President of the Philippines. All other positions concerned shall be with prior approval of their respective Department Secretaries and their equivalent; Provided, That, travel that will last for more than one (1) calendar month shall also be subject to the approval of the President of the Philippines. For this purpose, official foreign travel that will last for one (1) calendar month and below of other officials and employees of government-owned and/or controlled corporations and financial institutions shall be approved by the Department Secretaries or their equivalent to which such government-owned/controlled corporations and financial institutions are attached, and by the Secretary of the Interior and Local Government in the case of other officials and employees of local government units. Prior clearance from the Office of the President shall also be required for foreign trips of delegations or groups of two or more persons regardless of the rank of participants. SECTION 9 . 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 tax, fare, passport photographs, immunization, visa fees, tips, porterage, and airport terminal fees. SECTION 10 . Transportation . In case officials and employees authorized to travel abroad are not provided with transportation 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. SECTION 11 . Clothing Allowance . Officials and employees authorized to travel abroad shall be granted clothing allowance equivalent to Four Hundred United States Dollars (US$400.00). Clothing allowance shall not be granted oftener than once in every twenty-four (24) months and a certification shall be submitted to the effect that no clothing allowance had been received during the next preceding twenty-four (24) months. SECTION 12 . Travel Allowance and Hotel Room Rate/Per Diem . Officials and employees who 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. Claims for lodging or hotel accommodation shall be allowed only when duly supported by appropriate hotel room bills with official receipts: Provided , that, for this purpose, no certification or affidavit of loss shall be considered or accepted. Subject to approval of the President, actual travel expenses in excess of the Three Hundred United States Dollars (US$500.00) above-prescribed for travel allowance and hotel room/lodging rate, may be allowed upon certification by the head of agency concerned as absolutely necessary in the assignment and presentation of hotel room bill with official receipts. The above travel allowance is intended to cover subsistence, local transportation and other incidental expenses, and shall not be divided into units: Provided , That, full travel allowance shall be allowed only in accordance with the provisions of the third paragraph of Section 6 thereof. For purposes of this Order and of the provisions of Section 75 of R.A. No. 7157, otherwise known as the Foreign Service Act of 1991, the travel allowance and hotel room rate herein provided shall also be known as per diems insofar as the Department of Foreign Affairs is concerned. As such, it shall consist of four (4) units: breakfast, lunch, dinner and lodging. The Secretary of Foreign Affairs is duly authorized to prescribe additional guidelines thereon, particularly in the proper allocation of amounts per units thereof. 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 expense. SECTION 13 . Representation Expenses . Philippine delegations to international conferences, conventions or special missions, as will as individuals traveling on official business may, upon prior approval of the President, be allowed non-commutable representation expenses not exceeding One Thousand United States Dollars (US$1,000.00), duly supported by bills or receipts, as shall be absolutely necessary to enable them to uphold the prestige of the Republic of the Philippines, to represent the country with dignity and distinction, and to carry out their functions and objectives more effectively. 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. SECTION 14 . Applicability to Personnel Stationed Abroad . Officials and employees already posted abroad may avail themselves of the allowances prescribed under this Order when they travel officially outside of their post of assignment, or to countries to which they are duly accredited on a non-resident basis, or to countries over which the post has concurrent jurisdiction; Provided , That (1) unless indicated otherwise, funds therefor are chargeable to the post allotment and no supplemental budget is requested for the purpose; (2) prior authority is secured from their respective Department Secretaries and those officials of equivalent rank; (3) the travel necessitates an overnight stay by reason of distance and/or the non-availability of return transportation; and (4) travel within the one hundred (100) mile radius from the city or municipality wherein the official station of such official or employee is located shall not be allowed any of the allowances herein authorized. Officials and employees who are either assigned from their Home Office to a post abroad or cross-posted from one post another shall be entitled to the lodging portion of the allowances herein granted during the month said personnel arrived at the post; Provided , That the claim which shall be supported by appropriate bills with receipts does not commence until their actual arrival at the post; Provided , Further, That, pursuant to Section 65 of R.A. No. 7157, they shall not collect living quarters allowance until the first day of the month following their arrival at the post of assignment; Provided , Finally , That, the lodging portion of the allowance shall be granted on the basis of the classification of the post as stated under E.O. No. 101, series of 1993, with Two Hundred United States Dollars (US$200.00) per day as the ceiling thereof. SECTION 15 . Payment of Allowance Differential . Where the official or employee traveling abroad is provided by the host government or institution with per diem, or allowance lower than that prescribed in this Order, he shall be entitled to the difference only. TITLE III MISCELLANEOUS PROVISIONS SECTION 16 . Rendition of Account on Cash Advances . Within sixty (60) days after his return to the Philippines , in the case of official travel abroad, or within (30) days of his return to his permanent officials station in the case of official local travel, every official or employee shall render an account of the cash advance received by him in accordance with existing applicable rules and regulations and/or such rules and regulations as may be promulgated by the Commission on Audit for the purpose. Payment of the salary of any official or employee who fails to comply with the provisions of this Section shall suspended until he complies therewith. SECTION 17 . Automatic Adjustment . If in a span of at five (5) years the inadequacy of the adjusted rates of allowances is again felt, upward adjustment may be automatically made using the factors and computation used by the Travel Rates Committee particularly Attachments A and B, which are made integral parts hereof. SECTION 18 . Submission of Report . Every official or employee assigned or authorized to travel under this Order shall, within one (1) month after his return to official station, submit a report with his recommendations, if any, on the conference or seminar attended, examination or investigation conducted, or mission undertaken, to the head of his office. 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 conference or convention. Any member of the delegation may also submit a supplementary report. Violation of the provisions of this Section shall subject the official or employee concerned to disciplinary action. SECTION 19 . Insurance . Any official or employee on travel pursuant to this Order shall be allowed reimbursement of premium for accident insurance coverage, not exceeding Two Hundred Thousand Pesos (P200,000.00) for the duration of his official travel. Under no circumstances, however, shall premiums on insurance of personal or household effects belonging any official or employee on official travel be charged to government funds. SECTION 20 . Chargeability of Expenses . The expenses authorized under this order shall, unless otherwise specified, be chargeable against the appropriations of the office which the official or employee concerned belongs. SECTION 21 . Saving Clause . Cases not covered by this Order shall be referred to Office of the President for final resolution. SECTION 22 . Funding Source . In the case regular government offices/agencies, funds shall be as provided for each of the departments/agencies/offices for the item on Traveling Expenses in the annual General Appropriations Act. For government-owned and/or controlled corporations and financial institutions and local government units, finding for the purpose shall be sourced solely from their respective corporate and local funds. SECTION 23 . Repealing Clause . The pertinent provisions of Executive Order No. 53, dated October 29, 1986, Executive Order No. 151, dated March 19, 1987, as implemented by National Budget Circular No. 391, dated October 6, 1987, and National Budget Circular No. 391-A, dated June 29, 1989, Executive Order No. 401. dated April 26, 1990, and administrative authorizations not consistent with this Order are hereby modified or repealed accordingly. SECTION 24 . Effectivity . This Executive Order shall take effect immediately. DONE in the City of Manila, this 29th day of May, in the year of Our Lord, Nineteen Hundred and Ninety-Five. EXECUTIVE ORDER NO. 248-A AMENDING EXECUTIVE ORDER NO. 248, DATED 29 MAY 1995 WHICH PRESCRIBED RULES AND REGULATIONS AND NEW RATES OF ALLOWANCES FOR OFFICIAL LOCAL AND FOREIGN TRAVELS OF GOVERNMENT PERSONNEL I, FIDEL V. RAMOS. President of the Philippines, by virtue of the powers vested in me by law, do hereby amend Section 7, Title II of Executive Order No. 248 dated 29 May 1995 entitled "Prescribing Rules and Regulations and New Rates of Allowances of Official Local and Foreign Travels of Government Personnel", by deleting sub-sections e. f and g, to read as follows: "SEC. 7. NATURE OF TRAVEL . Travels and assignments under this Executive Order shall cover only those which are urgent and extremely necessary, will involve the minimum expenditure and are expected to bring immediate benefit to the country, and shall refer only to those under the category of conferences, special missions, and other non-study trips such as those undertaken for the following purposes: a. 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: b. To attend conferences or seminars sponsored by private organizations, whether international or not. Invitations to which have been sent through their respective governments to the Philippine Government: c. To conduct examinations or investigations of Philippine Government agencies or affairs: and d. To undertake any other official mission which cannot be assigned to any other Philippine government officials already abroad." This Executive Order shall take effect Immediately. DONE in the City of Manila, this 14th day of August, in the year of Our Lord. Nineteen Hundred and Ninety Five.