Daily Travel Expenses are one of the most misunderstood benefits among Filipino government employees.
Many assume travel claims work the same everywhere.
Others rely on outdated advice from coworkers.
Some only realize the rules when their claims are flagged during audit.
Daily Travel Expenses are not a blanket allowance.
They follow strict rules on coverage, approval, computation, and documentation.
These rules come from key Executive Orders, especially Executive Order No. 298 and Executive Order No. 77.
Together, they define how Daily Travel Expenses work for local official travel.
Understanding these rules helps employees avoid disallowed claims and protects public funds.
What Are Daily Travel Expenses?
Daily Travel Expenses refer to the allowable expenses that a government employee may claim for official local travel within the Philippines.
Daily Travel Expenses cover only three items:
- Lodging or hotel accommodation
- Meals
- Incidental or local transportation expenses
They do not automatically include airfare, sea fare, or land transport tickets.
These are usually reimbursed based on actual cost and separate rules.
Daily Travel Expenses apply only when travel is official, approved, and necessary.
Legal Basis of Daily Travel Expenses
Daily Travel Expenses are governed by Executive Orders issued by the President.
Executive Order No. 298 issued in 2004 established the original structure of Daily Travel Expenses.
Executive Order No. 77 issued in 2019 consolidated and updated previous issuances.
These Executive Orders apply to:
National Government Agencies
State Universities and Colleges
Government Owned and Controlled Corporations
Government Financial Institutions
Congress and the Judiciary
Constitutional Commissions
Office of the Ombudsman
Local Government Units
If public funds are used, Daily Travel Expenses rules apply.
EO 298 and the ₱800 Daily Travel Expenses Rule
Executive Order No. 298 introduced a standardized Daily Travel Expenses rate for local travel.
Under EO 298, the rate was ₱800 per day.
This amount was not flexible spending money.
It followed a fixed apportionment:
50 percent for lodging
30 percent for meals
20 percent for incidental expenses
This breakdown mattered during liquidation.
You could not reallocate the entire amount to one expense category.
How Daily Travel Expenses Were Computed Under EO 298
Daily Travel Expenses were also prorated based on arrival and departure time.
Here is how entitlement worked in practice.
Arrival before 12 noon
Entitled to 100 percent of the daily rate
Arrival between 12 noon and 6 PM
Entitled to 80 percent
Arrival after 6 PM
Entitled to 40 percent
Departure day entitlements were lower and could be as low as 30 percent.
These rules prevented overclaiming for partial travel days.
EO 77 and the Modern Daily Travel Expenses System
Executive Order No. 77 was issued to streamline and modernize Daily Travel Expenses.
It consolidated EO 248 series, EO 298, and EO 367 into one coherent framework.
EO 77 introduced three major changes.
First, it allowed differentiation based on regional cost of living.
Traveling to high cost cities could justify higher rates.
Second, it strengthened approval and oversight requirements.
Long trips required higher level approvals.
Third, it required agencies to actively minimize travel costs.
Daily Travel Expenses vs Daily Subsistence Allowance
Many employees confuse Daily Travel Expenses with Daily Subsistence Allowance.
They are not the same.
Daily Travel Expenses apply to local travel within the Philippines.
Daily Subsistence Allowance applies to foreign travel.
Daily Subsistence Allowance rates are country specific and usually higher.
They follow separate schedules and approval requirements.
Misclassifying travel leads to incorrect claims and audit findings.
Approval Rules for Daily Travel Expenses
Approval is the foundation of valid Daily Travel Expenses claims.
Here are the basic rules.
Official travel lasting less than 30 days
Approved by the head of office or authorized official
Official travel lasting 30 days or more
Requires approval by the Department Secretary or equivalent
Without written approval, Daily Travel Expenses cannot be claimed.
Verbal instructions are not enough.
Retroactive approvals are risky and often questioned during audit.
Always secure approval before travel.
Documentation and Receipt Requirements
Daily Travel Expenses claims must be supported by documents.
For lodging expenses, official receipts and hotel bills are mandatory.
Affidavits of loss are not acceptable substitutes.
This rule is strictly enforced because lodging takes the largest share of Daily Travel Expenses.
For meals and incidental expenses, some agencies allow simplified liquidation.
However, this depends on internal rules and does not override audit standards.
The safest approach is simple.
Keep all receipts.
Claiming Actual Expenses Beyond Standard Rates
There are situations where actual expenses exceed prescribed Daily Travel Expenses rates.
This may occur during emergencies, disasters, or unavoidable travel constraints.
Reimbursement beyond standard rates is allowed only if:
The expense is necessary and justified
The head of agency issues prior certification
Complete supporting documents are submitted
Without prior certification, excess expenses are usually disallowed.
Employees should never assume reimbursement without written authority.
Cost Control Measures Under EO 77
EO 77 emphasizes cost control and accountability.
Agencies are directed to:
Limit the number of travelers
Choose economical accommodations
Use teleconferencing when possible
Avoid unnecessary trips
Employees should document why physical travel is required.
During audits, necessity is examined alongside receipts.
Common Audit Issues Related to Daily Travel Expenses
These are frequent reasons for audit disallowances.
Travel without written authority
Missing hotel receipts
Incorrect computation of Daily Travel Expenses
Unauthorized excess claims
Trips exceeding 30 days without proper approval
Affidavits used instead of receipts
Most issues happen due to lack of awareness, not bad faith.
Practical Tips for Government Employees
Before travel:
Confirm if your trip qualifies for Daily Travel Expenses
Secure written travel approval
Check applicable rates
Clarify receipt requirements
During travel:
Stick to approved itinerary
Keep all receipts
Avoid unapproved upgrades
After travel:
File claims promptly
Submit complete documentation
Explain deviations clearly
When uncertain, consult your finance or accounting office early.
Why Daily Travel Expenses Matter
Daily Travel Expenses are not a privilege.
They are regulated public expenditures.
Understanding the rules protects government employees from:
Personal financial loss
Audit disallowances
Administrative issues
It also ensures transparency and accountability in the use of public funds.
Frequently Asked Questions
- What are Daily Travel Expenses in government service
Daily Travel Expenses refer to the allowable expenses government employees may claim for approved official local travel. These expenses cover lodging, meals, and incidental or local transportation costs while on duty within the Philippines.
- Who is entitled to Daily Travel Expenses
Government employees from national agencies, SUCs, GOCCs, GFIs, the Judiciary, Constitutional Commissions, the Ombudsman, and LGUs are entitled to Daily Travel Expenses when their travel is officially approved and funded by public money.
- Are Daily Travel Expenses automatic for official travel
No. Daily Travel Expenses are not automatic. A written travel authority or approval must be secured before the trip. Claims without prior approval are at high risk of audit disallowance.
- What expenses are included in Daily Travel Expenses
Daily Travel Expenses include lodging or hotel accommodation, meals, and incidental or local transportation. Airfare and other major transportation costs are usually reimbursed separately based on actual expenses.
- Are receipts required for Daily Travel Expenses
Yes. Official receipts and hotel bills are required, especially for lodging expenses. Affidavits of loss are not accepted as substitutes for lodging receipts during audit.
- Can I claim Daily Travel Expenses without hotel receipts
No. Lodging is the biggest portion of Daily Travel Expenses, and hotel receipts are required. Claims without lodging receipts are usually disallowed by auditors.
- What is the difference between Daily Travel Expenses and Daily Subsistence Allowance
Daily Travel Expenses apply to local travel within the Philippines. Daily Subsistence Allowance applies to official foreign travel and follows different rates and rules.
- Can I claim more than the prescribed Daily Travel Expenses rate
Yes, but only if the head of agency issues prior certification and the excess expense is justified and fully documented. Claims beyond standard rates without prior approval are usually disallowed.
- Who approves Daily Travel Expenses
Trips lasting less than 30 days are approved by the head of office or authorized official. Travel lasting 30 days or more requires approval by the Department Secretary or equivalent authority.
- What happens if my Daily Travel Expenses claim is disallowed
If disallowed, the amount becomes a personal liability of the employee unless the disallowance is successfully appealed. This is why compliance and documentation are critical.
Conclusion
Daily Travel Expenses are a core part of government operations, but they come with strict rules.
Executive Order No. 298 laid the groundwork with standardized rates and apportionment.
Executive Order No. 77 modernized the system with stronger controls and flexibility.
For Filipino government employees, knowledge is protection.
Before every official trip, remember:
Approval first
Receipts always
Documentation matters
Daily Travel Expenses work best when rules are understood and followed.