16.5 We also noted that actual lodging expenses totaling ₱112,192.40 were included
as part of the DTE claims. While Section 5(d) of Executive Order No. 77 allows
for the reimbursement of actual accommodation expenses exceeding the lodging
component of the DTE, such reimbursement is permitted only if the excess does
not go beyond 100% of the prescribed rate and is supported by a certification
from the agency head attesting to the absolute necessity of the expense.
Additionally, presentation of bills and receipts is also necessary.
16.6 Verification of the itinerary of travels and supporting documents showed that the
accommodation component of the DTE from January to August 2024 totaled
₱49,500.00. However, the actual lodging expenses claimed by the traveler, based
on submitted bills and receipts, amounted to ₱112,192.40—exceeding the
allowable accommodation component by ₱62,692.40 or approximately 127%.
Even if the excess had not surpassed the 100% threshold permitted under Section
5(d) of Executive Order No. 77, the claim for reimbursement of actual lodging
expenses would still not be valid due to the absence of a certification from the
agency head attesting to the absolute necessity of incurring such expenses in the
performance of official duties.
16.7 As result of the foregoing, the validity and propriety of travel expenses totaling
₱1,028,490.39 are questionable due to the absence of required airline boarding
passes and excessive Daily Travel Expense (DTE) claims that violated the
provisions of COA Circular No. 2005-003, dated September 22, 2005, and
Executive Order No. 77 of the President of the Philippines.
16.8 We recommended and Management agreed to:
a. Require the responsible official to submit the airline boarding passes for
travel expense claims under Disbursement Voucher (DV) Nos. 100-24-
10-1716 and 100-24-12-2035. If boarding passes are no longer available,
secure official certification from the respective airline(s) confirming that
the concerned government official boarded their flights on the travel
dates indicated in the itineraries;
b. Ensure that claims for Daily Travel Expenses are in accordance with the
allowable rates set forth in EO No. 77; and
c. Provide a written explanation detailing the rationale for including
individuals not employed by the Municipality in the travel expense
claims amounting to ₱347,761.89, along with the legal basis for utilizing
public funds to cover travel-related expenses incurred by non-municipal
employees.
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