Legal Basis
This guide is based on Executive Order No. 77 — Prescribing Rules and Regulations and Rates of Expenses and Allowances for Official Local and Foreign Travels of Government Personnel
Applicability
This guide is applicable to the following:
- National Government Agencies (NGA)
- State Universities and Colleges (SUCs)
- Government-owned and Controlled Corporations (GOCCs)
- Government Financial Institutions (GFIs)
- Congress of the Philippines
- Judiciary
- Constitutional Commissions (COA, CSC, COMELEC)
- Local Government Units (LGUs)
What is Daily Travel Expenses (DTE)?
Daily Travel Expenses or DTE pertains to the amounts authorized to cover expenses for official local travel* which consist of the following:
- Cost for hotel accommodation or lodging, including the prescribed taxes and service charges;
- Meals (i.e., may be breakfast, lunch, and/or dinner); and
- Incidental expenses, including cost for local or inland transportation and reasonable miscellaneous expenses at the place of assignment.
*as opposed to Daily Subsistence Allowance (DSA) which covers expenses for official foreign travel of government officials and/or employees.
When is DTE authorized to be granted?
The DTE shall only be allowed to be granted if the local travel meets the following conditions:
- It is essential to the effective performance of an official or employee’s mandates or functions;
- It is required to meet the needs of the department, agency, bureau or office, or there is substantial benefit to be derived by the State;
- The presence of the official or employee is critical to the outcome of the meeting, conference, seminar, consultation, or any official activity to be attended; and
- The projected expenses are not excessive or involve minimum expenditure.
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As a general rule, heads of agencies should, as far as practicable, minimize travel cost. Hence, if there are other ways available to conduct or attend to an official business without having to travel, the same should be explored, provided national security is not compromised.
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Approval of Official Local Travel
In view of the nature of their functions, the local travel of the following government officials regardless of the number of days need not be approved by higher authorities:
- Heads of NGAs
- Chairs of Governing Boards, Commissions and Committees
- Heads of SUCs, GOCCs and GFIs
- Regional Governors of Autonomous Regions
- Provincial Governors and Mayors of Special, Highly Urbanized and Independent Component Cities
On the other hand, the official local travel of government personnel other than those enumerated above shall be approved as follows:
Approval of Official Local Travel for less than 30 days
In NGAs, Governing Boards, SUCs, GOCCs and GFIs
- By Heads of Agencies — in NGAs
- By Chairs of Governing Boards — for Board Members and Chief Executive Officers
- By Chief Executive Officer — for all other personnel
In Local Government Units (LGUs)
- By Municipal Mayors and City Mayors —for their respective LGU personnel, including the personnel of barangays within their territorial jurisdiction
- By Provincial Governors — for their respective LGU personnel and mayors of component cities and municipalities
Approval of Official Local Travel for 30 days or more
In NGAs, including SUCs
- By Department Secretaries, those of equivalent rank, or their authorized representative — for the personnel in their respective agencies
- By the Chair of the Commission on Higher Education (CHED) or his/her authorized representative — for SUCs personnel
- By the Director General of the Technical Education and Skills Development Authority (TESDA) or his/her authorized representative — for personnel in technical and vocational schools
In GOCCs and GFIs
- By Department Secretaries, those of equivalent rank, or their authorized representative — for personnel in GOCCs and GFIs attached to Departments or Organizational Equivalent
In Local Government Units (LGUs)
- By the Secretary of the Department of the Interior and Local Government (DILG) or his/her authorized representative — for personnel in all levels of LGUs
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Take Note: Notwithstanding the above, the Office of the President (OP) is not precluded from requiring any official or employee to secure authority for local travel from said Office or from another approving authority to be designated by it.
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Approval of official local travel of the Congress of the Philippines, the Judiciary, Constitutional Commissions (COA, COMELEC, CSC), and the Office of the Ombudsman
The approval of official local travels of personnel in the Congress of the Philippines, the Judiciary, Constitutional Commissions, and the Office of the Ombudsman shall be governed by rules and regulations prescribed by the respective heads of those offices and bodies.
Rates of Daily Travel Expenses (DTE)
- P1,500.00 — if the point of destination is in the following regions: Region 1, 2, 3, 5, 8, 9, 12, 13, and ARMM.
- P1,800.00 — if the point of destination is in the following regions: Region CAR, 6, 7, 10, and 11.
- P2,200.00 — if the point of destination is in the following regions: Region NCR, 4A and 4B.
Apportionment of the Daily Travel Expenses (DTE)
The allowable DTE for official local travel beyond 50 kilometer radius from the permanent official station of the government personnel shall be based in the following apportionment:
- 100% of DTE rate — Day of arrival at point of destination, regardless of time, and succeeding day/s thereof on official business (i.e., 50% for hotel accommodation/lodging; 30% for meals; and 20% for incidental expenses)
- 50% of DTE rate — Day of departure for permanent official station, regardless of time, if other than date of arrival (i.e., 30% for meals; and 20% for incidental expenses)
Forum: What does it mean by “if other than date of arrival”?
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Claims for payment of DTE for official local travel beyond 50 kilometer radius from permanent official station do not require the presentation of bills and receipts.
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Allowable expenses on top of the authorized DTE
The following expenses are allowed in addition to the DTE for authorized local travel beyond 50 kilometer radius from permanent station:
- Transportation Expenses (actual fares of authorized mode of transportation (e.g., land, sea and air) from permanent official station to the destination or point of assignment, vice-versa.
- Miscellaneous Expenses such as terminal fees, parking fees, toll fees, etc.)
Take Note: The agency head concerned or the designated officials shall determine the mode of transportation and type of hotel/lodging to be availed, which in all cases shall be the most economical and efficient. As a general rule, only the ordinary public conveyance or customary modes of transportation shall be used. The use of other modes of transportation is prohibited unless justified by the prevailing circumstances.
Entitlement to transportation expenses if government vehicle or private vehicle was used during local travel
If government vehicle was used during the official travel, claims for transportation expenses is not allowed.
If a private vehicle is used, no reimbursement of the cost of gasoline
and fuel shall be allowed. The official or employee concerned, however, is entitled to the equivalent cost of the customary mode of
transportation.
Claims in excess of the authorized DTE
Claims in excess of the authorized DTE is allowed, but in no case shall the excess exceed 100% of the DTE component, and subject to the submission/presentation of the following documents:
- Certification by the Agency Head or authorized representative as absolutely necessary in the performance of an assignment; and
- Bills and receipts.
Claims of DTE and Transportation Expenses for local travel within 50 kilometer radius from permanent official station
DTE and transportation expenses may be allowed for local travel within 50 kilometer radius from permanent official station, subject to the following conditions:
- The employee concerned shall stay in the place of assignment and does not commute daily from the place of assignment to the place of residence or permanent official station and back.
- Submission of hotel bill or invoice to prove that the official or employee stayed in the place of assignment for the whole duration of the official travel.
If the employee concerned commutes daily from permanent official station or place of residence to the place of assignment, he/she is allowed to claim the following:
- Actual fare at the prevailing rates of authorized modes of transportation from the permanent official station to the place of assignment and back. Presentation of transportation ticket or any equivalent document shall be required as proof of actual travel undertaken; and
- Meals in an amount not exceeding the thirty per cent (30%) of the authorized meal component of the DTE.
Forum: What does it mean by “Meals in an amount not exceeding the thirty per cent (30%) of the authorized meal component of the DTE”?
Liquidation of cash advance for DTE and transportation expenses covering official local travel
Cash advances for DTE and transportation expenses are required to be liquidated/accounted for within one (1) calendar month from return to permanent official station.
If a government employee has attended trainings outside his aor or beyond 50 km, then food and accomodation with plane tickets were provided by the agency, is the employee still entitled for the 20% incidental cost?