Reimbursement of Expenses Not Requiring Official Receipts
COA Circular No. 001-17, issued on June 19, 2017, allows government officials and employees to claim reimbursement for expenses of P300.00 or less without needing official receipts, due to the peso's reduced purchasing power. Exceptions apply for public utility vehicle fares and purchases from businesses that issue receipts, which still require documentation. A certification of expenses must be submitted as a supporting document for claims under this amount. This circular supersedes any conflicting directives and takes effect 15 days after publication in a widely circulated newspaper.
Law Information
- Reference Number
- COA Circular No. 001-17
- Date Enacted
- Category
- Other Rules and Procedures
- Subcategory
- Commission on Audit
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
June 19, 2017
COA CIRCULAR NO. 001-17
| TO | : | All Heads of Departments, Bureaus, Offices, Agencies and Instrumentalities of the National Government; Heads of Local Government Units; Managing Heads of Government-Owned and/or Controlled Corporations; Commission on Audit Assistant Commissioners, Directors, Supervising Auditors, Audit Team Leaders, and All Others Concerned |
| SUBJECT | : | Reimbursement of Expenses Not Requiring Official Receipts |
In view of the reduced purchasing power of the peso, expenses incurred by government officials and employees in the discharge of their official functions amounting to P300.00 or less need not be supported by official receipts, except for the following: HTcADC
a. Payment of fares in public utility vehicles issuing receipts such as bus, train, vessel/ship; and
b. Purchases in business establishments issuing receipts.
The official/employee concerned shall be required to submit a certification for expenses P300.00 or less as supporting document (Annex "A").
Any circular or directive in conflict herewith is hereby amended/modified/revoked accordingly.
This Circular shall take effect fifteen (15) days from date of publication in a newspaper of general circulation.
(SGD.) MICHAEL G. AGUINALDOChairperson
(SGD.) JOSE A. FABIACommissioner
(SGD.) ISABEL D. AGITOCommissioner
ANNEX A
Certification of Expenses Not Requiring Receipts
Cite This Law
Reimbursement of Expenses Not Requiring Official Receipts, COA Circular No. 001-17, Jun 19, 2017 (Philippines)
Reimbursement of Expenses Not Requiring Official Receipts, COA Circular No. 001-17 (Phil. 2017)
Related Laws
- Providing Guidelines on the Payment/Disbursement of Extraordinary and Miscellaneous ExpensesDSWD Administrative Order No. 059-02 • Jan 1, 2002 • Other Rules and Procedures
- Guideline on Reimbursement of Professional Fees and Accomplishment of PhilHealth Claim Form 2PhilHealth Circular No. 14-08 • Oct 8, 2008 • Other Rules and Procedures
- Administration of the PNP Trust ReceiptsPNP Standard Operating Procedure No. 24-12 (As Amended) • Other Rules and Procedures
- Period to File Claims for Reimbursement of Expenses Incurred in the Performance of Official FunctionsOCA Circular No. 22-09 • Feb 26, 2009 • Supreme Court Issuances
- Prescribing Rules and Regulations and Rates of Expenses and Allowances for Official Local and Foreign Travels of Government PersonnelExecutive Order No. 77 • Mar 15, 2019 • Presidential Issuances
- Submission of Certification for Reimbursement of Extraordinary and Miscellaneous ExpensesOCA Circular No. 54-97 • Sep 3, 1997 • Supreme Court Issuances
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