Liquidation

Documentary Requirements for Common Research-Related Transactions

A Checklist for the Liquidation and Reimbursement of Research Expenses

General Reminders:

  1. The cash advance can only be used to pay for Maintenance and Other Operating Expenses.
  2. All Official Receipts (OR) should be in the name of and not in the name of the University. Each OR should be noted by the SDO.
  3. All thermal receipts must be photocopied and the original attached to the photocopy.
  4. Each submission should be accompanied by the following documents:
    1. Disbursement Voucher (DV)
    2. Budget Utilization Request (BUR)/Obligation Request (ObR) (only if applicable)
    3. Summary of Expenses/Liquidation Report
    4. Line Item Budget (LIB)
    5. Cash Program
  5. All documents should be arranged according to the Liquidation Report/Summary of Expenses in order to expedite the pre-audit process.
  6. Phone canvass is allowed for expenses not greater than Php 20,000.00.

 

Expense Item Conditions
I.        Travel Expenses Local Travel –     Liquidation within 15 days after official return

Foreign Travel –                Liquidation within 30 days after official return

a.       General Requirements for Local/Foreign Travel[1],[2]
                         i.        Approved Letter Request
                        ii.       Approved Travel Order or

iii.       Approved Authority to Travel

For foreign travel
                      iv.       Local Special Detail For local travel
                        v.        Duly Approved Itinerary of Travel
                      vi.       Approved Revised Itinerary of Travel If the previous approved itinerary was not followed
                    vii.        Certificate of Appearance/Attendance
                   viii.       For seminars/workshops/trainings
1.       Certificate of Service and Appointment of the Speaker For speakers in seminars/conferences
2.       Acceptance of the nominees as participants (issued by the foreign country)
3.       Programme Agenda and Logistics Information
                      ix.        Certificate of Travel Completed
                        x.       United Nations Development Programme (UNDP) rate for the Daily Subsistence Allowance (DSA) for the country of destination For foreign travel only
                      xi.        Photocopy of Official Receipt of Returned Unused Cash Advance If applicable only. Indicate specific purpose, date and travel destination of cash advance
                     xii.       Certification of the Head of Agency as to the absolute necessity of the expenses together with the corresponding bills or receipts, if the expenses incurred for official travel exceeded the prescribed rate per day If applicable only. Certification or Affidavit of Loss shall not be considered as an appropriate replacement for the required hotel/lodging receipts
b.       Air Travel
                         i.        Official Receipt
                        ii.       Approved Purchase Request For check payments made to a travel agency
                      iii.       Flight itinerary issued by the airline/ticketing office/travel agency, boarding pass and terminal fee/ticket All are required
                      iv.       Abstract of Open Canvass and Canvass of Quotations (at least 3) Travel Agency only
                        v.        BIR 2303 or Certificate of Registration Travel Agency only
c.       Chartered Boat/Van Rental
                         i.        Official Receipt If applicable only. RER or Acknowledgement Receipt can be used
                        ii.       Contract of Service
                      iii.       Itinerary of Travel (Transportation Form) with List of Passengers
                      iv.       Local Special Detail
                        v.        Travel Authority For JO staff
                      vi.       Abstract of Open Canvass and Canvass of Quotations (at least 3) Optional if in remote communities
                      vii.     BIR 2303 (Certificate of Registration) If applicable only
 d.        Metered Taxi
                         i.        Official Receipt Uber/Grab Car/Grab Taxi: Include e-mail receipt
                        ii.       RER Uber/Grab Car/Grab Taxi Booking Fee

Received from: SDO

Payee: Driver

Witness: Staff

                         i.        Approved Itinerary of Travel (Transportation Form) If in groups: Add list of passengers

Approved by: PI

Liquidated by: Staff

                        ii.       Certificate of Appearance
e.       Bus
                         i.        Bus ticket/Official Receipt
                        ii.       Approved Itinerary of Travel (Transportation Form) If in groups: Add list of passengers

Approved by: PI

Liquidated by: Staff

                      iii.       Certificate of Appearance
f.        Customary modes of transportation

(Jeep, FX, MRT, LRT, Tricycle)

                         i.        RER Received from: SDO

Payee: Staff

Witness: Staff

                        ii.       Approved Itinerary of Travel (Transportation Form) If in groups: Add list of passengers

Approved by: PI

Liquidated by: Staff

g.       Boat (passenger)
                         i.        Boat ticket and terminal ticket
                        ii.       Approved Itinerary of Travel (Transportation Form) If in groups: Add list of passengers

Approved by: PI

Liquidated by: Staff

II.      Gasoline Expenses (Official Vehicles Only) For gasoline expenses incurred while using a private vehicle in the performance of research-related duties, the expenses must be converted into the possible cost incurred if using customary mode of transportation
a.       Official Receipt
III.    Per Diem (Travel and Accommodation)[3]
a.       Contract
b.       RER
c.       Certificate of Appearance
d.       Grant guidelines from funding agency (or equivalent letter) If the per diem amount is greater than Php 800.00/day
IV.    Accommodation (Actual Expenses) If claiming actual expenses, staff cannot claim the entire amount of the per diem expenses. Additionally, this is not applicable for accommodation for pre-planned major activities such as trainings, workshops, conferences and large meetings.
a.       Official Receipt
b.       Certificate of Appearance
V.      Transportation and Delivery
a.       Official Receipt
b.       Abstract of Open Canvass and Canvass of Quotations (at least 3) If courier services or trucking services that vary according to weight or time of travel, respectively, include note that “actual prices vary according to” weight/time
VI.    Representation
a.       Meetings
                         i.        Official Receipt
                        ii.       Original signed attendance sheet
                      iii.       Abstract of Open Canvass and Canvass of Quotations (at least 3) If purchase > P 1,000
                      iv.       Grant guidelines from funding agency (or equivalent justification letter) If representation expenses exceeds Php 150.00 /person/meeting
b.       Community/Field
                         i.        Official Receipt Alternative: RER/Acknowledgement Receipt
                        ii.       Original signed attendance sheet For group activities, e.g. meeting with barangay officials
                      iii.       Certificate of Appearance Individual meals for field work
VII.  Supplies and Materials
                         i.        Official Receipt
                        ii.       Duly accomplished RER If purchased in remote communities and suppliers is unable to provide an OR
                      iii.       Collection Receipt and/or Sales Invoice and/or Cash Invoice stamped with PAID and signed by the cashier If supplier is unable to provide an OR
                      iv.       Requisition and Issue Slip
                    vii.        Abstract of Open Canvass and Canvass of Quotations (at least 3) If purchase was made in metropolitan areas (e.g. NCR, first class municipalities, etc) and prices is > P 1,000
VIII.            Communication Expenses
a.       Internet
                         i.        Billing Statement OR Call Cards
                        ii.       Official Receipt
b.       Call and Text
                         i.        Official Receipt
                        ii.       Call Cards
                      iii.       Call Logs
c.       Mobile Phone Unit
                         i.        Certificate of No Official Phone Provide if the study does not have an official mobile phone unit. Also indicate the SIM card numbers and respective owners
                        ii.       Acknowledgement Receipt of Equipment (ARE) / Inventory Custodian Slip (ICS) For the mobile phone unit
IX.    Printing and Binding
a.       Official Receipt
b.       Sample (First page of document, A4-sized design of the tarpaulin or poster)
c.       Abstract of Open Canvass and Canvass of Quotations (at least 3) Required for a single receipt of Php 1,000 or more. Not required if expenses were incurred in remote communities.
X.      Patient Remuneration
a.       Transportation Allowance
                         i.        RER
                        ii.       Transportation Form
b.       Meal Allowance/Other Expenses
                         i.        RER
                        ii.       Attendance with Acknowledgement Better if included
XI.    General Support Services Office and equipment maintenance and repairs
a.       Approved Job Order
b.       Pre and post inspection
c.       Approved Work Order
d.       Waste Material Report For disposal of waste materials from repair or replacement of damaged fixed assets
XII.  Other Professional Services (e.g. Laboratory Services)
a.       Liquidation/Reimbursement (Cash)
                         i.        Contract of Service (or equivalent)
                        ii.       Billing Statement
                      iii.       Official Receipt
                      iv.       Summary of Patients If applicable
                        v.        Abstract of Open Canvass and Canvass of Quotations (at least 3) Not needed if services are available within the UP System (PGH, UPD, UPLB, etc)
b.       Check payment
                         i.        Purchase Request
                        ii.       Purchase Order/Contract of Service
                      iii.       Billing Statement Except OR
                      iv.       Summary of Patients If applicable
                        v.        Abstract of Open Canvass and Canvass of Quotations (at least 3) Not needed if services are available within the UP System (PGH, UPD, UPLB, etc)

[1] Memorandum Order No. CCDP-2016-010. Mandatory Supporting Documents for Liquidation of Cash Advance for Travel (Local and Foreign) and Special Purpose Cash Advance

[2] Commission on Audit Circular No. 2012-001, dated June 14, 2012. Revised Documentary Requirements for Common Government Transactions

[3] Executive Order No. 298, s. 2004. Amending further Executive Order No. 248 dated May 29, 1995 as amended by Executive Order No. 248-A dated August 14, 1995, which prescribes rules and regulations and new rates of allowances for official local and foreign travels of government personnel. Claims for payment of travel expenses travel/assignment to places within the fifty (50) kilometer radius from the last city or municipality covered by the Metropolitan Manila Area in the case of those whose permanent official station is in the Metropolitan Manila Area, or the City or municipality wherein their permanent official station is located in the case of those outside the Metropolitan Manila Area, shall be allowed only upon presentation of proof, duly supported by bills or invoices with official receipts of expenses incurred, that they stayed in the place of their assignment for the whole duration of their official travel. If they commute daily from the place of their assignment to the place of their residence or permanent official station, they shall be allowed only the reimbursement of actual fare at the prevailing rates of the authorized mode of transportation from the permanent official station to the destination or place of work and back, and a reasonable cost for meals. The total actual fare and cost of meals and incidental expenses shall in no case exceed Four Hundred Pesos (P400.00) per day