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 … Continue reading What is the difference between commutable and reimbursable RATA?