current operating expenditure

1. CURRENT OPERATING
EXPENDITURE
MICHAEL MALACHY D. DAGAMI

2. SPECIFIC GUIDELINES ON THE GRANT OF CASH
ADVANCE FOR PAYROLL, PETTY OPERATING
EXPENSE, FIELD OPERATING EXPENSES AND
TRAVEL
1. Salaries, Wages, Allowances,
Honoraria and Other Similar
Payments.
(a) The cash advance for payment
of salaries shall be equal to the net
amount of the payroll for a pay
period.
(b) The cash advance shall be
supported by the following
documents:
i. Designation by the LCE in case
AO is not a disbursing officer
ii. Approved application for bond
iii. Payroll or list of payees with
their net payments.

3. SPECIFIC GUIDELINES ON THE GRANT OF CASH
ADVANCE FOR PAYROLL, PETTY OPERATING EXPENSE,
FIELD OPERATING EXPENSES AND TRAVEL
2. Petty Operating
Expense
a) The cash advance for petty
operating expense shall be
sufficient for the recurring expenses
of the agency for one (1) month.
(Sec. 48 {h}, COA Circular No. 92-
382)
b) The cash advance shall be
supported by the following
documents:
i. Written authority by the LCE
ii. Approved application for bond
iii. Estimate of expenses

4. SPECIFIC GUIDELINES ON THE GRANT OF CASH ADVANCE FOR
PAYROLL, PETTY OPERATING EXPENSE, FIELD OPERATING
EXPENSES AND TRAVEL
3. Field/Activity Current
Operating Expenses
a) The special cash advance shall be
used to pay the salaries and wages of
the employees and the miscellaneous
operating expense of the activity.
Payment for each transaction shall not
be subject to amount limitation.
b) The amount of the cash advance shall
be limited to the requirements for two
(2) months
c) Cash advance shall be supported by
the following documents:
✓ written authority by the LCE
✓ Approved application for bond
✓ Budget for current operating
expenses of the agency field office.

5. SPECIFIC GUIDELINES ON THE GRANT OF CASH ADVANCE FOR
PAYROLL, PETTY OPERATING EXPENSE, FIELD OPERATING
EXPENSES AND TRAVEL
4. Official Travel A. Official Local Travel of Local
Government Officials and
Personnel:
1. The cash advance voucher for official
travel shall be supported by the
following:
i. Travel Order
ii. Itinerary of Travel
2. In cases where government vehicles
are used in the travel,the officials and
employees concderned are not
entitled to the transportation expenses.

6. SPECIFIC GUIDELINES ON THE GRANT OF CASH ADVANCE FOR
PAYROLL, PETTY OPERATING EXPENSE, FIELD OPERATING
EXPENSES AND TRAVEL
4. Official Travel
3.To ensure that government funds and
property are used only for official
purposes, no reimbursement of the cost
or gasoline and oil shall be allowed
when a private vehicle is used. (3.1.1.8,
COA Circular No. 96-004)
4.The travel expenses of government
personnel regardless of rank and
destination shall be in the amount of
P800.00 per day which shall be
apportioned as follows:
➢ 50% - hotel/lodging
➢ 30% - meal
➢ 20% - incidental expense
(Sec. 6, E. O. No. 248, as amended by
E,O. No. 298)

7. SPECIFIC GUIDELINES ON THE GRANT OF CASH ADVANCE FOR
PAYROLL, PETTY OPERATING EXPENSE, FIELD OPERATING
EXPENSES AND TRAVEL
4. Official Travel B. Official Foreign Travel of
Local Government Officials
and Personnel
1. The cash advance voucher for official
foreign travel shall be supported by
the following:
➢ Travel Order
➢ Itinerary of Travel
➢ Authority from the Office of the
President to claim Representation
Expense
➢ Certification of the local
official/employee concerned duly
verified by the Local Accountant
(3.2.1.1, COA Circular No. 96-004)

8. SPECIFIC GUIDELINES ON THE GRANT OF CASH ADVANCE FOR
PAYROLL, PETTY OPERATING EXPENSE, FIELD OPERATING
EXPENSES AND TRAVEL
4. Official Travel
2. Government personnel who travel
abroad shall be entitled to the Daily
Subsistence Allowance as provided
under the United Nations
Development Program Index. The
DSA shall be apportioned as follows:
i. 50% - hotel lodging
ii. 30% - meals
iii. 20% - incidental expense
When the country of destination is not
listed in the said Index, the DSA for
the nearest country shall be adopted.
(Sec. 12, E.O. No. 248, as amended by
Sec. 8, E.O. No. 298)

9. SPECIFIC GUIDELINES ON THE GRANT OF CASH ADVANCE FOR
PAYROLL, PETTY OPERATING EXPENSE, FIELD OPERATING
EXPENSES AND TRAVEL
4. Official Travel
3. Reimbursement of the payment of
the airport terminal fee at the point of
embarkation to go back to the
Philippines upon completion of the
official trip abroad is likewise
authorized.

10. LIQUIDATION OF CASH ADVANCE FOR PAYROLL,
PETTY OPERATING EXPENSES, FIELD OPERATING
EXPENSES AND OFFICIAL TRAVEL
1. The cash advance shall be
liquidated within the
prescribed period, as follows:
a). Salaries, Wages, etc. – within 5 days
after each 15 day/end of the month pay
period.
b). Petty Operating Expenses and Field
Operating Expenses – within twenty (20)
days after the end of the year; subject to
replenishment as frequently necessary
during the year (Sec. 48 {k}, COA Circular
No. 92-382).
c). Official Travel – with sixty (60) days
after return to the Philippines in the case
of official travel abroad, or within thirty
(30) days of his return to his permanent
official station. (Sec. 16, E.O. No.248)

11. LIQUIDATION OF CASH ADVANCE FOR PAYROLL, PETTY
OPERATING EXPENSES, FIELD OPERATING EXPENSES AND
OFFICIAL TRAVEL
2. The Accountable Officer shall prepare the Report of
Disbursement in three (3) copies and submit the
same with the duly accomplished vouchers/payrolls
and supporting documents to the Local Accountant.
For payments based on receipts and invoices only, he
shall also prepare a Liquidation Voucher which shall
be submitted with the report and supporting
documents to the Local Accountant. He shall ensure
that receipt of the report is properly acknowledged
by the Local Accountant. The accountable officer shall
deemed to have complied with the requirement of
proper accounting for the cash advance upon receipt
by the LC of the liquidation document referred to
above. (5.2, COA Circular No.97-002)

12. LIQUIDATION OF CASH ADVANCE FOR PAYROLL, PETTY
OPERATING EXPENSES, FIELD OPERATING EXPENSES AND
OFFICIAL TRAVEL
3. When a cash advance is no longer
needed or has not been used for a period
of two (2) months, it must be returned to
or refunded immediately to the
Collecting Officer, who shall issue the
necessary official receipt. (5.7. COA
Circular No. 97-002).

13. LIQUIDATION OF CASH ADVANCE FOR PAYROLL, PETTY
OPERATING EXPENSES, FIELD OPERATING EXPENSES AND
OFFICIAL TRAVEL
4. All cash advances shall be fully
liquidated at the end of each year.
Except for petty cash fund, the
Accountable Officer shall refund any
unexpended balance to the
Cashier/Collecting Officer who will
issue the necessary official receipt (5.8,
COA Circular No. 97-002).

14. LIQUIDATION OF CASH ADVANCE FOR PAYROLL, PETTY
OPERATING EXPENSES, FIELD OPERATING EXPENSES AND
OFFICIAL TRAVEL
5. At the start of the ensuing year, a new
cash advance may be granted, provided
that a list of expenses against the
previous cash advance is submitted.
However, when no liquidation of the
previous cash advance is received on or
before January 20, the Local Accountant
shall cause the withholding of the
Accountable Officer’s salary (5.9, COA
Circular No. 97-002).

15. LIQUIDATION OF CASH ADVANCE FOR PAYROLL, PETTY
OPERATING EXPENSES, FIELD OPERATING EXPENSES AND
OFFICIAL TRAVEL
6. The following reports
and documents are
required to support the
liquidation:
a). Salaries,Wages, etc.
i. Report of Disbursement
ii. Duly signed Payrolls and/or Vouchers
iii. Pertinent supporting documents, such
as Daily Time Records, approved
Leaves of Absence, etc. (5.10.1, COA
Circular No. 92-002)

16. LIQUIDATION OF CASH ADVANCE FOR PAYROLL, PETTY
OPERATING EXPENSES, FIELD OPERATING EXPENSES AND
OFFICIAL TRAVEL
6. The following reports and
documents are required to
support the liquidation:
b). Petty Operating Expenses
i. Report of Disbursement with
supporting documents
ii. Approved Requisition and Issue
Voucher with the Certificate of
Emergency Purchase, if necessary
iii. Receipts, Sales Invoices
iv. Certificate of Acceptance/Inspection
v. Duly approved Trip Ticket, if for
gasoline
vi. Such other supporting documents as
are required by the nature of the
expense (5.10.2, COA Circular No. 97-
002).

17. LIQUIDATION OF CASH ADVANCE FOR PAYROLL, PETTY
OPERATING EXPENSES, FIELD OPERATING EXPENSES AND
OFFICIAL TRAVEL
6. The following reports
and documents are
required to support the
liquidation:
c). Current Operating Expenses
i. Same requirements as those for
salaries, wages, etc., and petty
operating expenses
ii. Canvass of at least three suppliers
(not required if purchase is made
while on official travel). (5.10.3, COA
Circular No. 97-002)
d). Official Travel