COMMISSION ON AUDIT CIRCULAR NO.

89-306 May 5, 1989

TO : All Chiefs of Bureaus and Offices of the Department of Health; Heads of

Regional Health Offices/Provincial Health Offices/Municipal Health Offices/Rural
Health Units/Barangay Health Stations; Chiefs of Hospitals; Chief
Accountants/Heads of Accounting Units; COA Directors and Unit Auditors; and
All Others Concerned.

SUBJECT: Simplified System for Reimbursement of Travelling Expenses for Department of

Health Field Personnel.

1.0 PURPOSE

The introduction of the herein revised system for reimbursement of travelling

expenses for field personnel of the Department of Health aims to simplify the preparation
of individual claims and to minimized delay in the processing and payment thereof.

2.0 RATIONALE

The reimbursement of travelling expenses advanced by field health personnel in

connection with the performance of their duties is often characterized by delay and
enormous paper work. To ensure that unnecessary delay is not incurred in the
processing and payment of such claims for reimbursement, there is a need to modify
existing procedures by using simplified forms in lieu of those presently prescribed.

3.0 NEW FORMS TO BE USED

3.1 Itinerary of Daily Activities of Field Employees (IDAFE) - (See Appendix 1). This
shall consolidate the following existing forms:

a. Itinerary of Travel (Appendix A)

b. Certificate of Travel Completed (Appendix B)

c. Certificate of Appearance

d. Monthly Activity Report

3.1.1 This form shall always be with the field health personnel whenever they
are on fieldwork.

3.1.2 It shall be accomplished in four (4) copies to be distributed as follows:

Original - Attached to payroll

Duplicate - Cashier

Triplicate - Copy of Rural Health Unit

 Quadruplicate - Copy of Claimant/ Barangay Health Station

3.1.3 The "DATE" column shall indicate the date of the actual travel made by the
field health personnel. Example: 1 if the travel is made on the 1st day of
the month, 3 for travel made on the 3rd day of the month, and so on. The
month and the year are already indicated on the heading of the form.

3.1.4 The "DESTINATION" shall be the place to be visited on official business.

3.1.5 The "PURPOSE" shall indicate the nature of assignment. To simplify

recording, regular/routine functions of field health personnel may be
abbreviated or coded (e.g., EPI for Expanded Program for Immunization),
provided that the coding system shall be uniform nationwide.

3.1.6 The column "AUTHORIZED BY" shall be signed by the official who
directed the personnel to travel on official business.

3.1.7 The time of departure and arrival shall be recorded in the "TIME" column.

3.1.8 The "ROUTE" column shall indicate the starting point and terminal point of
every mode of transportation used to reach the place of assignment and
back.

3.1.9 The corresponding fare paid for each mode of transportation used in the
leg of travel shall be indicated on the "RATE" column.

3.1.10 The column for "MEAL ALLOWANCE" shall be used if meal allowance,
duly supported by official receipts, is authorized under Item 7.2 of Joint
MBM-COA General Circular No. 86-1 dated November 12, 1986.

3.1.11 The "TOTAL COST" column shall show the fare paid from the official
station to the place of assignment and back plus the meal allowance.

3.1.12 The column "APPEARANCE ATTESTED BY" shall be signed by the

responsible official/person whom the field health personnel had reported to
or contacted. This serves as the Certificate of Appearance.

3.1.13 The "REMARKS" column shall be used only for necessary information not
covered by the other given columns, such as official receipt numbers for
the meal allowance and tickets for the bus, boat or any transportation
issuing tickets.

3.1.14 In the case one sheet is not sufficient for the month's travel, additional
sheet/s may be used provide that all sheets shall bear the signature of the
claimant, the supervisor and the approving official.

3.1.15 The page number shall be indicated on the space provided for it if more
than one sheet is used.
 3.1.16 The prefix "SUB" shall be added to "TOTAL CLAIM" as an indication that
there are more sheets used and that the amount is not yet final.

3.2 Summary of Travelling Expenses Claims (STEC) - This is the list of the individual
claimants within an area of jurisdiction (catchment area).

3.2.1 This form shall be prepared by the Rural Health Unit (RHU) in three (3)
copies to be distributed as follows:

Original - Attached to IDAFE/ Payroll

Duplicate - Copy of the PHO/DHO
Triplicate - Copy of RHU

3.2.2 The names of the field health personnel (FHP) under the RHU shall be
clearly indicated on the space provided for this purpose.

3.2.3 The designation of each FHP shall be properly indicated as this is the
basis used in determining the allowable ceiling per discipline.

3.2.4 The amount of the actual claim shall be shown on the money column.

3.2.5 Remarks column shall be used for necessary information not provided for
in the other given columns.

3.2.6 This form shall be properly supported with the corresponding IDAFE.

3.2.7 The receiving Clerk of the Provincial Health Office (PHO)/District Health
Office (DHO) shall acknowledge receipt of the claims of the FHP of the
RHU by signing the space provided for in this form and shall return the
signed sheet to the person who delivered the claims.

3.2.8 In recording the receipt of the STEC, the receiving clerk of the PHO/DHO
need not list down the claim in his/her log book but shall instead use the
extra copy of the STEC as his/her record.

4.0 GENERAL GUIDELINES

4.1 Funding Procedure

4.1.1 Upon receipt of the allotment/funding warrant, the corresponding amount

for the travelling expenses of the FHP shall be obligated on the basis of
the number of rural health personnel as computed on the allowable ceiling
per discipline.

4.1.2 To ensure prompt payment and to save claimants the time and extra
expense incurred in encashing the checks, payments of travelling
expenses shall be in the form of cash thru cash advances which shall be
 based on the total amount of the payroll for the month.

4.2 The payroll system shall be used in the payment of the travelling expenses of the
FHP.

4.2.1 PHO/DHO shall prepare only one (1) payroll per month for the travelling
expenses of the FHP within their catchment area based on the individual
ADAFE.

4.2.2 FHP shall be paid their claims during pay day, preferably on the 1st
quincena for claims pertaining to the preceding month, in an individual pay
envelope prepared by the Cashier.

4.3 The following procedures shall be observed in the processing of the payroll for the
travelling expenses and the Cash Advance Disbursement Vouchers (CADV) for the
payment of the claims of the FHP within the catchment area of the PHO. (See Flow
Chart in appendix 3).

4.3.1 The IDAFE shall be signed and submitted by the FHP to the RHU
immediately at the end of the month or at the close of the office hours of
his/her last official travel for month.

4.3.2 The IDAFE is compiled with the RHU after verification, certification and
signature of the Municipal Health Officer (MHO) for the preparation of the
STEC.

4.3.3 The STEC with the IDAFE is forwarded to the PHO Administrative Service
that exercises supervision over the Personnel Section for the preparation
of the payroll and the corresponding CADV on or before the 3rd day of the
month.

4.3.4 Payroll, CADV, STEC and the IDAFE are coursed to the Budget Section,
for the Request for Obligation of Allotment or for the purpose of indicating
the obligation number from which the expenses out of the cash advance
shall be charged.

4.3.5 Payroll, CADV, STEC and the IDAFE are forwarded to the Administrative
Officer for signature on the ROA and initial on the CADV.

4.3.6 Payroll, ROA (if not previously obligated), STEC, IDAFE and the CADV are
given to the Accounting Section for processing, funding and the signature
of the Chief Accountant.

4.3.7 Funded payroll, CADV, STEC and the IDAFE are forwarded by the
Administrative Officer to the Technical Division/Assistant Provincial Health
Officer for initial as recommending official.

4.3.8 CADV supported with the payroll, STEC and IDAFE are forwarded to the
Provincial Health Officer for approval.
 4.3.9 Approved CADV together with the payroll, STEC and IDAFE are forwarded
to the Cashier for check preparation.

4.3.10 Check and CADV are forwarded to the Administrative Officer for signature
on the check as per delegated authority.

4.3.11 Signed check and CADV are forwarded to the Assistant Provincial Health
Officer or Technical Division for initial or countersignature on the check as
per delegated authority.

4.3.12 Signed check and CADV are forwarded to the Provincial Health Officer for
countersignature.

4.3.13 Countersigned check with CADV is returned to the Cashier for

encashment, preparation of individual pay envelope and payment of
claimants on the scheduled date.

4.4 For the FHP within the catchment area of a District Health Office (DHO), the
following procedures shall be observed. (See Flow Chart in Appendix 4).

4.4.1 Follow the same procedures prescribed under Items 4.3.1 and 4.3.2 of this
Circular.

4.4.2 STEC with the IDAFE is forwarded to the Administrative Office of the DHO
for preparation of the payroll, ROA and CADV.

4.4.3 Payroll with the STEC AND IDAFE is forwarded to the Accounting Section
for processing, funding and signature of the Accountant.

4.4.4 Funded payroll with the STEC, IDAFE and the CADV are forwarded to the
District Health Officer for approval.

4.4.5 Approved CADV and payroll with the STEC and IDAFE are forwarded to
the Cashier for preparation of check.

4.4.6 Check with CADV is forwarded to the Administrative Officer for signature.

4.4.7 Signed check with CADV is forwarded to the District Health Officer for
countersignature.

4.4.8 Countersigned check and CADV are returned to the Cashier for
encashment and payment to claimants thru individual pay envelope.

5.0 RESPONSIBILITIES

5.1 Barangay Health Stations (BHS) and Individual) Claimants

5.1.1 Accomplish properly, accurately and regularly the IDAFE.

 5.1.2 Secure the signature of the official who directed the official travel.

5.1.3 Secure the signature of the responsible person contacted in the place of
assignment.

5.1.4 Secure official receipt, bus tickets and/or their equivalent to support claims
for meal allowance and transportation expenses.

5.1.5 Submit immediately at the end of the office hours of the month or after the
office hours of the last day of official travel the properly accomplished and
signed IDAFE.

5.2 Rural Health Unit (RHU)/Municipal Health Office (MHO)

5.2.1 Ascertain veracity of claims, certify as to their correctness and sign IDAFE
as an indication of the conformity of the claims with the office policy and
assignment.

5.2.2 Prepare the STEC for the IDAFE of the FHP under its supervision.

5.2.3 Submit STEC together with IDAFE to DHO, if RHU is within the catchment
area of the DHO or to the PHO, if RHU is within the catchment area of the
PHO, on the 3rd day of the month.

5.2.4 See that properly acknowledge STEC's are chronologically filed.

5.2.5 Guide the FHP under the RHU on the proper way of accomplishing the
IDAFE.

5.3 District Health Office (DHO)

5.3.1 Acknowledge receipt of the claims of the RHU in the catchment area listed
in the STEC.

5.3.2 Review the individual IDAFE and verify its compliance with existing policies
of the DOH and COA rules and regulations.

5.3.3 Prepare the payroll for the travelling expenses of the FHP based on the
individual IDAFE.

5.3.4 Prepare the CADV.

5.3.5 See that cash advance for the travelling expenses is received on or before
the 10th day of the month.

5.3.6 See that the travelling expenses of the FHP within its jurisdiction are paid
on the 15th day of the month.
 5.3.7 Set aside the funds for the travelling expenses of the FHP under the DHO.

5.3.8 See that this Circular is disseminated to the FHP.

5.4 Provincial Health Office (PHO)

5.4.1 Acknowledge receipt of the claims of the RHU within the catchment area
as listed in the STEC.

5.4.2 Review the individual IDAFE verify its compliance with existing policies of
the DOH and COA rules and regulations.

5.4.3 Prepare the payroll and CADV for the travelling expenses of the FHP
based on the individual IDAFE.

5.4.4 See that the claims for travelling expenses of FHP within the catchment
area are paid on the scheduled date.

5.4.5 Set aside the funds for the travelling expenses of the FHP within the
Province thru the use of the Request for Obligation of Allotment (ROA)
prepared on the basis of the allowable ceiling per discipline per DHO.

5.4.6 See that this Circular is disseminated to the FHP.

5.5 Regional Health Office (RHO)

5.5.1 See that this Circular is properly disseminated by the PHO to the remotest
BHS/UNITS.

5.5.2 Supervise the proper implementation of this Circular.

5.5.3 Study request for exemption or deviation from this Circular and submit
result of the study made with its recommendation to the Office of the
Secretary of Health.

The guidelines herein established shall be strictly followed only on all claims for
reimbursement of travelling expenses incurred by FHP in the performance of their regular
duties. Claims for travels outside their official station for purposes other than
performance of their regular duties shall follow the usual procedures prescribed under
MBM-COA General Circular No. 86-1 dated November 12, 1986.

Other Departments of the National Government whose field operations are more or
less similar to those of the Department of Health and which regularly employ numerous
fieldmen may consider the adoption of a similar system in their respective offices, subject
to the prior approval of the Commission on Audit.
6.0 EFFECTIVITY

This Circular shall take effect immediately.

(SGD.) EUFEMIO C. DOMINGO, Chairman

(SGD.) ALBERTO P. CRUZ, Commissioner
(SGD.) BARTOLOME C. FERNANDEZ, JR., Commissioner

ATTACHMENT : Report Form

Appendix 1 "ITINERARY OF DAILY ACTIVITIES OF FIELD PERSONNEL".

Appendix 2 "SUMMARY OF TRAVELLING EXPENSES CLAIMS. (OF THE RURAL

HEALTH UNIT)

Appendix 3 "FLOW CHART FOR PAYMENT OF TEV’S OF FIELD PERSONNEL

WITHIN THE CATCHMENT AREA OF THE PROVINCIAL HEALTH
OFFICE". (PHO)

Appendix 4 "FLOW CHART FOR PAYMENT OF TEV'S OF FIELD PERSONNEL

WITHIN THE CATCHMENT AREA OF DISTRICT HEALTH OFFICE".
(DHO)