COMMISSION ON AUDIT CIRCULAR NO. 89-304
TO                   : All Heads of Departments, Bureaus and Offices of the National Government; Government Owned or Controlled Corporations, Self-Governing Boards/Agencies/Commissions; Local Government Units; All COA Directors, Heads of Auditing of Auditing Units and All Other Concerned.
SUBJECT       : Strict Observance of Section 17 of E.O. 129, as amended, on the Grant of Representation Expenses.
For the information and guidance of all concerned, quoted hereunder is the full text of Memorandum Circular No. 92, dated January 19, 1989, of the Executive Secretary, Office of the President, viz:
MEMORANDUM CIRCULAR NO. 92
ENJOINING ALL DEPARTMENTS, BUREAUS, OFFICES AND AGENCIES OF THE GOVERNMENT, INCLUDING GOVERNMENT OWNED OR CONTROLLED CORPORATIONS, TO STRICTLY OBSERVE THE GUIDELINES (SEC. 17) OF E.O. 129, as amended) ON THE GRANT OF REPRESENTATION EXPENSES.
It has been observed that in many instances, requests for the grant of representation expenses to government personnel authorized to travel abroad on official business, are being submitted to this Office for confirmation after the trip has been accomplished.
Such procedure is contrary to Sec. 17 of E.O. 129, as amended, which provides that representation expenses may be allowed if absolutely necessary and only upon previous authority of the President.
For the foregoing, all heads of departments, bureaus, offices and agencies of government, including government owned or controlled corporations, are hereby enjoined to strictly follow the said guidelines on the grant of representation expenses.
(Sgd.) CATALINO MACARAIG, JR.
Manila, January 19, 1989"
Henceforth, claims for reimbursement of representation expenses in connection with foreign travels on official business shall be disallowed in audit if no prior presidential authority for the grant thereof has been secured.
(SGD.) EUFEMIO C. DOMINGO, Chairman
(SGD.) ALBERTO P. CRUZ, Commissioner
(SGD.) BARTOLOME C. FERNANDEZ, JR., Commissioner