Requirement of Travel Authority for Government Job Order Employees in the Philippines

A doctrinal, regulatory, and practical guide (updated to 1 May 2025)

1. Key Concepts in One Glance

Term	Core idea	Main sources
Job Order (JO)	A written agreement between a government agency/LGU and an individual or group for piece-work or time-bound services; no employer–employee relationship under the Civil Service Law	COA Cir. 2012-003; COA Cir. 2022-001; DBM & CSC Joint Circular No. 1-2017
Travel Order (TO)	Internal document authorizing domestic travel outside official station, issued by the agency head or his/her duly authorized representative (DAR)	E.O. 77 (2019); CSC MC No. 43-99; DBM NBC 579
Travel Authority (TA)	(a) The President or delegated authority’s approval for foreign trips of national-government personnel; or (b) the Secretary/Chair/Mayor/Governor’s written approval for domestic travel funded by public coffers	E.O. 77 (2019); OP Memo Cir. 16-2011; DILG MC 2020-145 (LGUs)
Government Personnel	Under E.O. 77, “officials and employees of NGAs, GOCCs, SUCs, LGUs and other instrumentalities” including persons whose compensation is “charged against government funds”—this phrase is the hook that sweeps in JO workers	E.O. 77, sec. 3(a)

Bottom line: While JOs are not civil servants, they must still secure a duly approved Travel Order/Authority before any official trip is charged to public funds; otherwise the expenses become personal liability and are disallowable by COA.

2. Where the Rule Comes From

Executive Order No. 77 (15 Mar 2019)
Uniform rules on local/foreign travel expenses.
- Sec. 3(a) defines covered personnel broadly.
- Secs. 4-5 require a “Travel Order/Authority” before incurring expenses.
Commission on Audit Regulations
- COA Circular 2012-003 created the modern JO/COS framework and prescribes that payments “shall be supported by a duly approved TO/TA when services are rendered outside the workplace.”
- COA Circular 2022-001 (strengthening accountability) reiterates that all disbursements for travel of COS/JO workers need prior approval; absence thereof is prima facie irregular expenditure.
CSC–DBM Joint Circular 1-2017
- Clarifies that JO/COS workers are “outside the career service” yet subject to existing government accounting and auditing rules—which include E.O. 77.
Budget Execution Documents
- DBM National Budget Circular No. 579 and succeeding GAA special provisions annually remind agencies that “no travel expenses shall be charged to agency budgets without prior TO/TA.”
Sector-Specific Orders
- LGUs: DILG Memorandum Circular 2020-145 compels city/municipal mayors and provincial governors to issue TAs for all personnel—plantilla or JO—when travel exceeds 50 km from the workplace or involves overnight stay.
- DepEd, DPWH, DOH, etc. each adopt internal issuances mirroring the E.O. 77 requirements and routinely extend them to JO staff.

3. What a JO Needs Before Travelling

Step	Document	Signatory	Notes
1	Travel Request (memo/leave slip)	JO worker → immediate supervisor	Must specify purpose, itinerary, funding source
2	Travel Order	Division Chief/Regional Director (as per agency DOA)	Domestic trips only
3	Travel Authority	– Domestic beyond 30 days or involving airfare: Agency Head/Sec./Chair – Foreign: Office of the President via CLC-OP (for NGAs); Governing Board for GOCC/SUC; Sangguniang Panlalawigan/Bayan for LGUs	Attach OP endorsement if foreign; airfare must be economy class unless justified
4	Funding Obligation Slip	Budget Officer	Charged to MOOE—Traveling Expenses
5	Itinerary of Travel (DOT form)	Employee & Agency Head	Used for per-diem computation

Failure to secure any of the first three documents normally leads to COA Notice of Disallowance.

4. Allowable Benefits for JO Travellers

Expense Item	Rate & Conditions	Statutory Basis
Per diem (domestic)	Up to ₱2,200/day (Metro Manila), ₱1,800/day (other cities), actual lodging reimbursable w/ OR up to cap, otherwise “commuted”	E.O. 77 Annex A
Transportation	Economy airfare / tourist-class sea fare / agency vehicle fuel; Grab/taxi reimbursable if justified	E.O. 77 sec. 8-9
Registration fees & supplies	Actual cost if activity is officially endorsed	NBC 579
Travel insurance	Normally not reimbursable for JO, except LGUs that have enabling ordinance	COA Dec. 2021-124
Cash advance	Allowed if trip ≥ 2 days; liquidation within 5 days after return	COA Cir. 97-002

Warning: JO personnel are not entitled to Representation and Transportation Allowance (RATA), overtime pay, or hazard pay unless separately covered by a special law.

5. Jurisprudence and COA Rulings

Case / Decision	Gist	Take-away
COA Decision No. 2018-158 (DepEd Region IV-B)	Disallowed ₱1.2 M travel expenses of JO trainers due to missing TAs; affirmed on appeal	JO travel is auditable exactly like plantilla employees; “service contracts do not waive TA requirement.”
COA Decision No. 2021-066 (LGU-Cebu City)	Upheld charging of per diems to JOs because mayor issued retroactive TAs before audit cut-off	Retro-issuance possible but risky—must precede audit.
*SC En Banc, People v. Dizon* (G.R. 225415, 19 Jan 2021)**	Conviction for falsifying TOs to claim airfare; Court noted that even JO incurs liability for falsified TA	Tampering TA is falsification of official docs under Art. 171 RPC.
*SC, Nueva Ecija University of Science and Technology v. COA* (G.R. 255374, 26 Oct 2022)**	Disallowance reversed after showing that JO professors were indispensable to CHED-funded project and TAs were in place	Clear documentation protects both JO and agency.

6. Common Pitfalls & Audit Red Flags

“Pay now, authorize later.” Retroactive TAs are permitted only in extremely urgent or humanitarian missions and must carry explicit justification.
Vague purpose (“benchmarking,” “seminar”). COA requires a copy of program/agenda and proof of attendance.
Charging meals twice. Per diem already includes meals; claiming separate meal receipts causes double compensation.
Treating JO as volunteers. If contract is silent on travel, payment is still allowed provided there is an approved TA and funds are available.
Over-extending trip. Stay beyond approved dates = personal expense unless duly amended TA exists.

7. Best-Practice Compliance Checklist (for agency HR/Budget/Accounting)

□ Standard clause in JO contracts: “The JO worker may be required to travel; reimbursement subject to E.O. 77 and COA rules.”
□ Automated e-Travel Order system with audit trail.
□ Matrix of signatory levels (e.g., Division Chief for intra-region, Secretary for inter-region).
□ Pre-audit of travel claims—ensure TA number and date appear on every OR and itinerary.
□ Training & onboarding: orient JOs on travel rules within first week of engagement.
□ Archiving: retain TAs, boarding passes, and liquidation vouchers for at least 10 years (COA Gap).

8. Evolving Landscape (2024-2025)

House Bill 9345 (“JO Benefits Rationalization Act”)—pending in the Senate; proposes to convert travel-related benefits into fixed-rate “service performance grants.”
Digital eTA System under the Government Integrated Financial Management Information System (GIFMIS) pilot-tested in DOF and DSWD; targets full rollout by FY 2026.
COA’s “Omnibus disallowance” policy draft (2025) will likely tighten deadlines for TA submission to 15 calendar days from trip completion.

9. Practical Tips for JO Workers

Check your contract. Make sure it authorizes official travel or at least cites E.O. 77 provisions.
Secure written approval—emails count if bearing the official domain and proper e-signatures.
Keep originals. Submit photocopies; keep original boarding pass & ORs until audit exit conference.
Settle cash advances immediately. You cannot receive a new advance while an old one is outstanding.
Ask when in doubt. Agency Accounting or COA Resident Auditors welcome clarifications before you travel.

10. Conclusion

Even though Job Order personnel are not civil servants, Philippine law treats any public money spent on their travel with the same rigor demanded of plantilla employees. The legal anchor is Executive Order 77, reinforced by COA circulars and agency-level issuances. A duly approved Travel Authority is therefore indispensable—not a mere formality. Obtaining it protects the JO worker from personal liability and the agency from audit disallowance, while ensuring transparent and economical use of government funds.

Always remember: No TA, no travel—and definitely no reimbursements.

(This article reflects regulations and jurisprudence up to 1 May 2025. Future issuances may modify specific rates or procedures.)