Professional Documents
Culture Documents
I - RATIONALE
The present requirements for the processing of claims for the reimbursement of, or for
the liquidation or accounting of cash advances for, representation expenses incurred in
connection with official travel abroad under Executive Order No. 129 have been observed to
be cumbersome and complicated on the part of the claimants or accountable officials, as the
case may be. They are required to produce receipts of similar documents showing that they
actually incurred such expenses in the course of entertaining government officials and other
dignitaries in foreign countries or other representation expenses. These officials, who are
sent abroad to represent the Philippines, are holding positions of respectability, honor and
trust. They are expected and presumed to discharge their duties and functions in accordance
with the standards set by the Constitution on public accountability, i.e., they "must at all times
be accountable to the people, serve them with utmost responsibility, integrity, loyalty and
efficiency, act with patriotism and justice, and lead modest lives". (Sec 1, Art. XI, Constitution).
II - DEFINITION
For purposes of this Circular, representation expenses incurred during foreign travel shall
be confined to items of expense enumerated in Title II, Section 17 of Executive Order No. 129,
such as entertainment, contributions, flowers, wreaths, and the like, which shall be absolutely
necessary for achieving the objectives of the travel, and in conformity with generally accepted
customs, usages and practices prevailing in the country and locality visited.
III - GUIDELINES
4. Except as herein provided, the manner of granting, utilization and liquidation of the
cash advance for representation expenses on account of foreign travel shall be
governed by existing auditing and accounting rules and regulations.
IV - EFFECTIVITY