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    DMC 047 s2021

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    Rex Philip Luciano
    This document is a memorandum from the Department of Public Works and Highways (DPWH) Central Office disseminating a COA Circular regarding the clarification on the use of Reimbursement Expense Receipts (RERs) and Certifications for reimbursing expenses. The COA Circular specifies the required supporting documents for reimbursement depending on the amount and type of establishment: an OR/invoice is required for expenses of any amount from establishments issuing receipts; a Certification is required for expenses of P300 or less from establishments not issuing receipts; and an RER is required for expenses over P300 but not exceeding P1,000 from establishments not issuing receipts. The memorandum instructs all

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    DMC 047 s2021

    Uploaded by

    Rex Philip Luciano
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    This document is a memorandum from the Department of Public Works and Highways (DPWH) Central Office disseminating a COA Circular regarding the clarification on the use of Reimbursement Expense Receipts (RERs) and Certifications for reimbursing expenses. The COA Circular specifies the required supporting documents for reimbursement depending on the amount and type of establishment: an OR/invoice is required for expenses of any amount from establishments issuing receipts; a Certification is required for expenses of P300 or less from establishments not issuing receipts; and an RER is required for expenses over P300 but not exceeding P1,000 from establishments not issuing receipts. The memorandum instructs all

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    DMC_047_s2021

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    This document is a memorandum from the Department of Public Works and Highways (DPWH) Central Office disseminating a COA Circular regarding the clarification on the use of Reimbursement Expense Receipts (RERs) and Certifications for reimbursing expenses. The COA Circular specifies the required supporting documents for reimbursement depending on the amount and type of establishment: an OR/invoice is required for expenses of any amount from establishments issuing receipts; a Certification is required for expenses of P300 or less from establishments not issuing receipts; and an RER is required for expenses over P300 but not exceeding P1,000 from establishments not issuing receipts. The memorandum instructs all

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    15 views3 pages

    DMC 047 s2021

    Uploaded by

    Rex Philip Luciano
    This document is a memorandum from the Department of Public Works and Highways (DPWH) Central Office disseminating a COA Circular regarding the clarification on the use of Reimbursement Expense Receipts (RERs) and Certifications for reimbursing expenses. The COA Circular specifies the required supporting documents for reimbursement depending on the amount and type of establishment: an OR/invoice is required for expenses of any amount from establishments issuing receipts; a Certification is required for expenses of P300 or less from establishments not issuing receipts; and an RER is required for expenses over P300 but not exceeding P1,000 from establishments not issuing receipts. The memorandum instructs all

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    ~1. 1- vt'w.

    \\
    01 ~ 02 ~ 2021
    REPUBLICOF THE PHILIPPINES
    DEPARTMENTOF PUBLIC WORKS AND HIGHWAYS
    CENTRAL OFFICE
    MANILA

    o 1 .1//1 ?n?1
    DEPARTMENT MEMORANDUM )
    )

    CIRCULAR NO. 47 )
    )
    Series of 2021
    h -111. fi21
    FOR / TO : Undersecretaries
    Assistant Secretaries
    Service Directors
    Bureau Directors
    Regional Directors
    Heads of UPMOs
    District Engineers
    This Department

    For information and guidance, attached is a copy of COA CIRCULAR No. 2021- 001 dated june
    24, 2021 with subject "CLARIFICATION ON THE USE OF REIMBURSEMENT EXPENSE
    RECEIPT (RER) and CERTIFICATION IN RELATION TO REIMBURSEMENT OF
    EXPENSESNOT REQUIRING OFFICIAL RECEIPTS {ORs)".

    A copy of said COA


    Circular may also be downloaded from the DPWH
    website:http://dpwhweb. If an office cannot access the DPWH website, a hard copy may be
    obtained from the Records Management Division, HRAS upon request.

    For dissemination to all concerned.

    ~
    MARICHU A. PALAFOX, CESOIII
    Assistant Secretary for Support Services

    End: COA Circular No. 2021-001 dated June 24, 2021


    Cc: Office of the Secretary

    8.1.2 JJC/GEC
    ~puhlit of flp~J4iltpptn~s
    COMMISSION ON AUDIT
    Q1ommonfu~&lt4!ut~nu~, C0u~zon Q1Hl;!,'4Htpptn~s

    CIRCULAR No.
    Date

    TO All Heads of Departments, Bureaus, Offices, Agencies and


    Instrumentalities of the National Government, Heads of Local
    Government Units, Managing Heads of Government
    Corporations, Commission on Audit (COA) Assistant
    Commissioners, Directors, Auditors and All Others Concerned

    SUBJECT Clarification on the use of Reimbursement Expense Receipt


    (RER) and Certification in relation to reimbursement of
    expenses not requiring Official Receipts (ORs)

    COA Circular No. 2004-006 dated September 9, 2004 provides the guidelines
    and principles on the acceptability of the evidence of receipt of payment for
    disbursements. Item 3.3.1(b) under the General Guidelines and Principles of the said
    COA circular specifies that the RER is a paper-based document which is acceptable
    for disbursements where the payee is not a business entity required by the Bureau of
    Internal Revenue to issue ORs, and the money is advanced by the official
    concerned, and the expense is authorized to be reimbursed by the government
    agency concerned.

    COA Circular No. 2017-001 dated June 19, 2017 on reimbursement of


    expenses not requiring ORs requires that a Certification shall be submitted for
    expenses of P300.00 or less.

    To address the confusion on the interpretation of COA Circular No. 2004-006


    and COA Circular No. 2017-001, as far as the use of the RER and the Certification is
    concerned, the table below specifies the required supporting documents for the
    reimbursement/liquidation of expenses:

    Particulars Documents R uired


    Expenses regardless of amount OR/Invoice
    purchased from/rendered by
    establishment issuing
    recei ts/invoice
    Expenses amounting to P300.00 Certification of Expenses
    or less purchased from/rendered Not Requiring Receipts
    by establishment not issuing
    recei ts/invoice

    t
    I '-' I"~ I I I "':;I "':; I "':; I I~IXI~I~I~I~I~I~I~I~I~I
    .•

    Expenses amounting to more RER


    than P300.00 but not exceeding
    P1,OOO.OO purchased
    from/rendered by establishment
    not issuin recei tlinvoice

    Any circular or directive in conflict herewith is hereby


    amended/mod ified/revoked accordingly.

    This Circular shall take effect 15 days from date of publication in a newspaper
    of general circulation.

    11111rI1111111
    ROLAND C. PONDOC
    Commissioner

    I ~ I ~ I ~ I R I L..:: I L..:: I L..:: I~ I~ I~ J~ I~ I~ I~ I~ I~ I~ I~ I~ I~

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