Expense Report

Reporting of project expenses can be categorized into 3, namely:


includes out-of-pocket expenses related to project operations incurred within the project implementation dates


means the use of Petty Cash Fund (PCF) to cover small expenses.

Payments out of PCF, which shall be made through a Petty Cash Voucher, shall be allowed only for amounts not exceeding PHP15,000.00 for each transaction, except when a higher amount is allowed by law and/or specific authority by the Commission on Audit.1


means the recording of the liquidation documents in the books of accounts by the accountant as a credit to the cash advance
account after verifying the same, although not yet audited by the auditor.2

Read more: More details on research-related expenses


COA Circular No. 96-004, April 19, 1996

1COA Circular No. 2012-001

2Civil Service Commission MC No. 23, s. 2019

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