Women’s Rights Action & Advocacy Project

(WRAAP) – Women’s Fund Facility

Orientation on the Eligible Costs and

Supporting Documents
June 10, 2022, 1:30 PM – 3:00 PM
TOPICS
1. Remuneration
2. Fees-Subcontractors
3. Travel Costs
4. Other Training Costs
5. Goods, Assets and Supplies
6. Project Administrative Costs
7. Other Direct Costs
 Remuneration-Local Employees

It is the actual and justifiable salaries and fringe benefits (SSS,

PhilHealth, PAG-IBIG) for local employees working on the
implementation of the project. The remuneration shall be in
accordance with local laws, GAC’s policies including Terms and
Conditions and with the Sub-Grantee’s established salary scales and
personnel policies.
 Remuneration-Local Employees

Supporting Documents

✓ Documents evidencing the allowable days of time-off (employment

contract, collective agreement, HR manual).
✓ Employment contract or collective agreement detailing the
employee’s salary as well as fringe benefits.
✓ Signed and approved timesheets indicating project names, location
and time claimed per project, per day and per week.
✓ Payroll register detailing salary information.
✓ Cheques or bank statements to support the amounts paid.
 Sample Timesheet

Timesheets shall indicate the Project, the

name of the employee, the date, location,
nature of the work, number of hours worked
per day specifically on the Project as well as the
total number of hours worked per week on all
projects. The rates for partial working days
shall be prorated based on hours actually
worked. Timesheets shall be signed by the
employee and the employee’s supervisor.
 Fees-Subcontractors
✓ Procurement of services shall respect the ✓ If the contract is to be sole sourced, a
principles of transparency, integrity, justification letter explaining why the
competition, fairness and value for money. individual/organization is being selected for
the scope of work (i.e. special technical
✓ Subcontracts with contractor should be in expertise of staff) shall be submitted to
writing and must reflect the applicable PBSP-WRAAP for approval.
provisions in the Article 10 – Subcontracts of
the General Terms and Conditions under ✓ Fixed price, milestone-based or time-based
the Contribution Agreement with GAC and contracts allowed, as long as a competitive
subcontracting policy of the GAC. process is used to hire, and fees represent
fair market value. If time-based contracts,
✓ Subcontractors must be at arm’s length time sheets required.
and must not be employees of the
Organization or related parties or ✓ Contracts whose amount is P100,000 and
employees of related parties. above shall be notarized.
 Fees-Subcontractors

Supporting Documents

✓ Subcontracting agreements signed with the subcontractor

reflecting applicable Sub-Grantee/PBSP/GAC agreement provisions.
✓ Procurement records in support of the subcontractor’s selection
process.
✓ Invoices making reference to the Project name and indicating the
rate and time spent per day and per week on the Project.
✓ Final report submitted by the subcontractor.
✓ Cheques or bank statements to support the amounts paid.
 Travel Costs

Airfare - the lowest fare available at the time of reservation and most direct route.
The costs of necessary changes or cancellations are allowable, if supported in
writing by an explanation of the circumstances. Rebooking/cancellation fees
should be shouldered personally by the traveler if it is for personal reason and not
official changes of flight schedule.
* Tickets bought with Air Miles/Aeroplan, etc. are not eligible
All transportation expenses amounting to P300 and above, regardless of mode
must be supported by an Official Receipt or Acknowledgement Receipt (if O.R. is
not available).
The cost of meals, accommodations, incidentals, and private vehicle usage in
accordance with the PBSP policies in the absence of Sub-grantee’s policy.
 Travel Costs
Rental of vehicles shall be allowed under the following circumstances:

✓ Security Reasons
✓ Site Visits and/or multiple destinations
✓ Whenever public transport is limited
✓ Safeguarding of Project assets
✓ Emergency

• Rentals amounting to P1,500/day and above should be supported by a carrier

contract
• The Project cannot claim costs for rental of assets (i.e. vehicles, motorcycles, etc.) that
it owns or that are owned by its local office or affiliated organizations (related parties)

Cost of the use of personal car is allowed through the Car Expense Reimbursement form
 Travel Costs

Meal Rate

Breakfast P 150 the assignment starts or is in

progress at 7:00 a.m.
Lunch P 150 the assignment is in progress
between 11:30 a.m. to 1:30 p.m.
Dinner P 150 the assignment lasts beyond
7:00 p.m.
AM/PM snacks P 75/snack

Accommodation – not to exceed P 2,000 per day

 Travel Costs
Supporting Documents

Airfare
Private transportation, accommodation, meals
✓ Airline ticket and invoice supporting the and incidentals and other costs
cost claimed and indicating the fare
✓ Expense reports indicating the traveller,
paid
purpose and location of the trip, and detailing
✓ Boarding pass and/or other rates for meals and incidentals, mileage, private
corroborating information (e.g., expense accommodation, etc.
report, airport tax receipts, and original
✓ Receipts and invoices for hotels and other
hotel invoices) indicating that the trip
expenditures attached to the expense report
was taken
and corroborating the dates and the number of
✓ Procurement records evidencing that days claimed for the meals and incidental
the lowest economy-class fare was allowances.
chose
✓ Cheques or bank statements to support the
✓ Cheques or bank statements to support amounts paid.
the amounts paid
 Other Training Costs

The actual and reasonable costs related to training sessions, space

rentals, audiovisual equipment rental, books, manuals, course materials,
translation of courses and materials, and any other expenses required to
implement the activities, which are not included in the above categories
but have received prior written approval from PBSP.
 Other Training Costs
✓ Requiring pre registration of participants ✓ Summary activity or training report
and maintaining participants’ list; produced after the training that includes
pictures of event and attendees;
✓ Booking documentation and hotel invoices
with participant names to support that ✓ Supporting documentation for pre-booked
people travelled to training; and prepaid costs for participants;

✓ If training held in a hotel facility, ensure ✓ Avoiding cash transactions for training
hotel invoice indicates the number of costs and avoid providing large cash
participants and segregates meals, advances to an individual to reimburse
snacks/drinks, and room/equipment rental participant costs; and
costs (liquor cannot be charge);
✓ Participant allowances must be reasonable
✓ Signed participation sheet to validate that (for travel, meals, etc.) and no sitting fees
participants attended (for each day); allowed.

✓ Agenda/schedule of training
modules/activities for each day;
 Goods, Assets and Supplies

✓ Any expense over Ten Thousand Pesos (PHP10,000.00) must undergo

a selection from at least three (3) suppliers/vendors. All procurements
greater than Five Hundred Thousand Pesos (PHP500,000.00) must be
obtained through a Sealed Bid tender process.
✓ A transparent procurement process should be used to support the
purchase and the fair value of the asset or service acquired.
✓ Sole source justification should be available for review.
✓ Organization cannot claim costs for rental of assets (i.e. vehicles,
motorcycles, computers) that it owns or that are owned by its local
office or affiliated organizations (related parties)
✓ Depreciation of assets is not considered an eligible project expense.
 Goods, Assets and Supplies

✓ Procurement records in support of the purchase’s selection process (if

applicable).
✓ Receipts, invoices and contracts to support the costs claimed.
✓ Cheques or bank statements to support the amounts paid.
 Project Administration Costs

✓ The Organization and/or its local office, affiliate or partners must have a
documented, justifiable, and consistent methodology to support and
justify the allocation of administration costs to the GAC Project (e.g.
based on FTE’s, square footage of office space used, etc.).

✓ Vehicle costs for shared vehicles must include a tracking system for
kilometers driven that supports the cost allocation to the Project.
✓ Claiming budgeted amounts is not considered sufficient appropriate
audit evidence that the costs were incurred.
✓ Any cost that is not at arms-length must not include any profit (autos,
other assets, training facilities).
 Project Administration Costs

Supporting Documents
✓ Office Rental Contracts
✓ Statement of account for utilities (e.g. electricity, water, internet, telephone,
etc.)
✓ Official Receipts/Acknowledgement Receipts

Sample computation for shared costs for Office rental and utilities:

No. of staff charged to project

x Contract amount = Cost Shared
Total no. of staff
 Other Direct Costs

Any other direct Project costs required to implement the

Project, which are not included in the above categories, that
can be clearly traced to the Project and that have received
PBSP’s prior written approval, either through the Work Plan
or any other document
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THANK YOU