RATA, or Representation Allowance and Transportation allowance, is granted to select government officials, as identified in the General Provisions of the Annual Government Appropriations Act (GAA), to cover related expenses incidental to and in connection with the actual performance of their respective functions.
RATA has two kinds — commutable and reimbursable.
What is Commutable RATA?
As derived from Section 317, Article 8, Chapter 5, Volume 1 of the Government Accounting and Auditing Manual, RATA is commutable if the grant thereof is specifically authorized by law and if funds for its payment are provided for in the Agency budget. The GAA serves as the law authorizing the payment of commutable RATA. Payment of the said allowances presupposes actual rendition of services in line with official duties.
When is RATA reimbursable?
When the RATA of certain government official has not been provided for in the Agency budget, unlike commutable RATA, although the incurrence of the same is allowed under existing rules and regulations, the said RATA is said to be on reimbursable basis.
As derived from Section 286, Article 1, Chapter 5, Volume 1 of the Government Accounting and Auditing Manual, reimbursable RATA should be duly supported by receipts or by a certification to the effect that the expenses had been incurred in accordance with the purpose for which the allowance is granted.
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