Expenses

Payment of staff

Q: How do I claim my salary?

A: You can go to this link for the details https://rgao.upm.edu.ph/implementation/payment-of-staff/

Q: Can all the details in my COS be typewritten so I can lessen the chance of mistakes/erasures?

A: Everything can be typewritten except for the I hereby part. That portion should be handwritten.

Q: I made a mistake while writing on my COS/AR, can I erase it?

A: No. Based on Memo Order No. CCDP-2017-055, Project Contract Forms and Certificate of Service must be free of erasures and/or corrections. Generally, official forms should be free from erasures.

Q: What if I want to hire an additional staff but the position is not in the LIB or the position is only for 1 person?

A: You have to realign your budget & request for the approval of your funding agency.

Q: What should be the date of the PCF?

A: The date is usually the start date of the implementation of the project.

Q: What position and salary should I write in my in the PCF?

A: It should be the given position and salary in the research project. Note that this position should be the same with the items found in your LIB.

Q: Are electronic signature of staff allowed in COS and Accomplishment Reports?

A: Original signatures are required.

Q: Can I pay for the salary of my staff and ask for its reimbursement?

A: No. Salaries & honoraria of project staff should be paid directly through UPM. Their salaries will be transferred to their DBP accounts.

Additional Details on Research-Related Transactions

Documentary Requirements for Common Research-Related Transactions

Download: 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 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).
  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) (if applicable)
    3. Summary of Expenses/Liquidation Report
    4. Line Item Budget (LIB)
    5. Cash Program (if applicable)
  5. 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.
  6. Phone canvass is allowed for expenses not greater than Php 20,000.00.
  7. Please use a fastener to hold the document together.
  8. Small receipts should be glued on a whole paper.
Expense ItemConditions
I.        Travel ExpensesLocal 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 TravelFor foreign travel
iv. Local Special DetailFor local travel
v. Duly Approved Itinerary of Travel 
vi. Approved Revised Itinerary of TravelIf 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 SpeakerFor 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 destinationFor foreign travel only
xi. Photocopy of Official Receipt of Returned Unused Cash AdvanceIf 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 dayIf 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 RequestFor check payments made to a travel agency
iii. Flight itinerary issued by the airline/ticketing office/travel agency, boarding pass and terminal fee/ticketAll are required
iv. Abstract of Open Canvass and Canvass of Quotations (at least 3)Travel Agency only
v. BIR 2303 or Certificate of RegistrationTravel Agency only
c. Chartered Boat/Van Rental 
i. Official ReceiptIf 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 AuthorityFor 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 ReceiptUber/Grab Car/Grab Taxi: Include e-mail receipt
 ii. RERUber/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. RERReceived 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 ReceiptAlternative: RER/Acknowledgement Receipt
ii. Original signed attendance sheetFor group activities, e.g. meeting with barangay officials
iii. Certificate of AppearanceIndividual meals for field work
VII.  Supplies and Materials 
i. Official Receipt 
ii. Duly accomplished RERIf 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 cashierIf 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 PhoneProvide 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 AcknowledgementBetter if included
XI. General Support ServicesOffice and equipment maintenance and repairs
a. Approved Job Order 
b. Pre and post inspection 
c. Approved Work Order 
d. Waste Material ReportFor 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 PatientsIf 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 StatementExcept OR
iv. Summary of PatientsIf 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


Downloadable Forms