COA Guidelines on GOCCs' Miscellaneous Expenses

Applicable to all GOCCs, GFIs, and their subsidiaries.
Covers extraordinary and miscellaneous expenses, including but not limited to discretionary, business development, and representation expenses.
Pertains to expenditures related to:
a. Meetings, seminars, and conferences.
b. Official entertainment.
c. Public relations.
d. Educational, athletic, and cultural activities.
e. Contributions to civic and charitable institutions.
f. Membership in government associations.
g. Membership in national professional organizations accredited by the Professional Regulation Commission.
h. Membership in the Integrated Bar of the Philippines.
i. Subscriptions to professional technical journals, magazines, library books, and materials.
j. Other similar expenses without regular budget allocations.
The list is non-exhaustive; other similar expenses may be included if classified as extraordinary and miscellaneous.

The authorized amount in corporate charters serves as the ceiling for disbursements.
Where not specified in charters, authority and amounts derive from the General Appropriations Act (GAA).
Payments must be on a non-commutable or reimbursable basis.
Claims for reimbursement require appropriate receipts or documents evidencing expenses.
Appropriated amounts must not be used for salaries, wages, allowances, intelligence, or confidential expenses, which have separate appropriations.

All prior issuances inconsistent with this circular are amended or repealed accordingly.