(NAR) MARCH 1989
TO : | All Secretaries of Departments, Heads of Constitutional Commissions, Chief Justice of the Supreme Court, Presiding Justice of other Courts, the Ombudsman and Heads of other constitutional offices, Chiefs of Bureaus, Agencies and Offices of the National Government, Chief Accountants, COA Directors, Auditors and all other Concerned. |
SUBJECT: | Audit Guidelines on Disbursement for Extraordinary and Miscellaneous Expenses in National Government Agencies pursuant to Section 19 and other related sections of RA 6688 (General Appropriations Act for 1989). |
- meetings, seminars and conferences;
- official entertainment;
- public relations;
- educational, athletic and cultural activities;
- contribution to civic or charitable institution;
- membership in government associations;
- membership in national professional organizations duly accredited by the Professional Regulation Commission;
- membership in the integrated Bar of the Philippines;
- subscription to professional technical journals and informative magazines, library
books and materials;- office equipment and supplies; and
- other similar expenses not supported by the regular budget allocation.
- The underlying principle behind the provision for authority to use appropriations for extraordinary and miscellaneous expenses recognizes the need to grant some form of assistance to officials occupying key positions in the National Government to enable them to meet various financial demands that otherwise would not have been made on them. Verily, by reason of their incumbency to these positions, they have to incur expenses of the sort which are not normally charged to or covered by their salaries and other emoluments. These officials should thus be accorded as much flexibility as possible in the utilization of the funds involved, subject to limitations imposed by law.
- The amounts fixed by the General Appropriations Act for the offices and officials indicated therein shall be the basis for the control in the disbursement of these funds.
- No portion of the amounts authorized and fixed by law shall be used for salaries, wages, allowances, intelligence and confidential expenses which are covered by separate appropriations.
- The entitlement to the benefit provided under the General Appropriations Act shall be on a strictly non-commutable or reimbursement basis. The corresponding claim for reimbursement of such expenses shall be supported by receipts and/or other documents evidencing disbursement, if these are available, or, in lieu thereof, by a certification executed by the official concerned that the expenses sought to be reimbursed have been incurred for any of the purposes contemplated under Section 19 and other related sections of RA 6688 (or similar provision in subsequent General Appropriations Acts) in relation to or by reason of his position. In the case of miscellaneous expenses incurred for an office specified in the law, such certification shall be executed solely by the head of the office.