Travel Expenses for Government Officials

Presidential Decree No. 344 amends Section 1 of Republic Act No. 3847.
The amended rule establishes a per diem system implemented through rules and regulations promulgated by the Commissioner on Audit to implement the decree.

When an officer or employee is required to travel on official business outside his permanent official station, Section 1 entitles the officer or employee to allowances to cover required travel-related expenses.
Section 1 sets fixed limits and categories for per diems and supplemental allowances tied to where the official travel occurs.
Section 1 also recognizes additional representation expenses as potentially necessary, subject to existing rules.

Section 1 uses the condition “required to travel on official business outside of his permanent official station” as the trigger for entitlements.
Section 1 distinguishes between travel-related components: per diems (board and lodging), transportation expenses (going and coming back), daily allowance while in the field, and potential representation expenses.

Section 1 provides that per diems cover board and lodging and are fixed on the basis of salary and in accordance with rules and regulations promulgated by the Commissioner on Audit.
Section 1 requires per diems to be within mandated bounds: not below the minimum nor above the maximum fixed in the decree.
For travel to Greater Manila Area (Manila, Quezon City, Caloocan City, Pasay City, Makati, Mandaluyong, San Juan, Pasig, Parañaque, Marikina), Baguio City, Tagaytay City, Bacolod, Iloilo, Davao, Cebu, and other first class cities, per diem limits are:
- Minimum: P30
- Maximum: P35
For travel to Other Chartered Cities, per diem limits are:
- Minimum: P25
- Maximum: P30
For travel to Places other than Cities, per diem limits are:
- Minimum: P20
- Maximum: P25

Section 1 entitles the officer or employee to transportation expenses for going to and coming back from his destination.
Section 1 entitles the officer or employee to a daily allowance while in the field at the following rates:
- P10.00 a day in chartered cities
- P5.00 a day in all other places
Section 1 states that the daily allowance is intended to cover incidental transportation and other expenses while in the field.

Section 1 allows the Department Head to authorize the granting of representation expenses when necessary.
Section 1 makes representation expenses subject to existing rules and regulations for this purpose.

The Commissioner on Audit must issue rules and regulations to implement per diem fixing under Section 1.
To facilitate implementation of Presidential Decree No. 344, the Commission on Audit issues General Circular No. 127 dated November 26, 1973, regulating payment of expenses incurred by government officials when on official travel within the Philippines.