6GACPA 2013.RATA

GOVERNMENT ASSOCIATION OF CPAs (GACPA)

SUSTAINING ETHICS AND EXCELLENCE IN MANAGING GOVERNMENT RESOURCES SEMINAR/WORKSHOP

National Budget Circular No. 546 dated January 17, 2013 “Rules and Regulations on the Grant of Representation and Transportation Allowances”

Salient Features Purpose: Issued to prescribe rationalized and updated rules and regulations on the grant of Representation Allowance (RA) and Transportation Allowances (TA)

Coverage: • Generally, those holding regular and contractual positions entitled to RATA under the pertinent general provisions of the annual GAA • Others as authorized and enumerated in the NBC

Authorized Monthly RATA Rates: • Highest rate is P14, 000.00 for RA and P14,000.00 for TA • Lowest rate is P5,000.00 for RA and P5,000.00 for TA

• Officials who are assigned or who use government vehicles are not entitled to TA • The grant of RATA shall be based on the actual work performance in a month on a pro-rata basis, exclusive of leaves of absence with pay as follows: No. of Workdays of Actual Work Performance

Actual RATA for a Month

1 to 6 workdays

25% of the monthly RATA

7 to 12 workdays

50% of the monthly RATA

13 to 18 workdays

75% of the monthly RATA

19 workdays or more

100% of the monthly RATA

• For the issued government vehicle, but in some eventful cases were prevented to use it such as when the vehicle undergoes repair and no replacement is provided, the grant of TA maybe allowed on pro-rata bases. • RATA for OICs of positions entitled to those allowances maybe allowed but not to OICs of positions internally created organizational units whose staffing are not authorized by DBM • Monthly RATA while on concurrent capacity • Monthly RATA while on full-time detail or reassignment • Monthly RATA while on scholarship/study/training grant

Fund Sources: • Charged against the agency budgets/appropriations for the purpose for NGAs

• For GOCCs and GFIs, charged against the corporate operating budgets • The reimbursible RATA for those in detail to other government agencies shall be charged against the budgets of the parent agencies

Effectivity:

January 01, 2013