Documentary Requirements for Common Research-Related Transactions
Download: Checklist for the Liquidation and Reimbursement of Research Expenses
General Reminders:
- The cash advance can only be used to pay for Maintenance and Other Operating Expenses.
- All Official Receipts (OR) should be in the name of the SDO (or project leader if no SDO) and not in the name of the University. Each OR should be noted (signed) by the SDO (or project leader if no SDO).
- All thermal receipts must be photocopied and the original attached to the photocopy.
- Each submission should be accompanied by the following documents:
- Disbursement Voucher (DV)
- Budget Utilization Request (BUR)/Obligation Request (ObR) (if applicable)
- Summary of Expenses/Liquidation Report
- Line Item Budget (LIB)
- Cash Program (if applicable)
- All documents should be arranged according to the Liquidation Report/Summary of Expenses in order to expedite the pre-audit process and must be fastened using a fastener.
- Phone canvass is allowed for expenses not greater than Php 20,000.00.
- Please use a fastener to hold the document together.
- Small receipts should be glued on a whole paper.
| 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 oriii. 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 FeeReceived 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: SDOPayee: Staff Witness: Staff |
| ii. Approved Itinerary of Travel (Transportation Form) | If in groups: Add list of passengersApproved 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 passengersApproved 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. 77. Prescribing Rules and Regulations and Rates of Expenses and Allowances for Official Local and Foreign Travels of Government Personnel