EE Disburse PPM - June 1 2021

FIRST ISSUE DATE:
JUNE 1, 2021
EMPLOYEE DISBURSEMENTS EFFECTIVITY DATE:
Division: Engineering Segment JUNE 1, 2021
REVISION NO: 0 Page 1 of 30
EMPLOYEE DISBURSEMENTS PROCESS is composed of four (4) sub-processes:
A. Expense Reimbursements
B. Cash Advance (CA)
C. CA Liquidation
D. Revolving Fund (RF)
E. RF Replenishment
F. Expense Variance Monitoring
I. PURPOSE
To provide comprehensive governance for EMPLOYEE DISBURSEMENTS including control mechanisms in

accordance with the requirements of the Company.
I. SCOPE
This PPM covers the entire group of Engineering Segment
II. POLICY
The Group adheres to the following general policies:
▪ The Group disburses valid, ordinary and necessary expenses incurred by employees in the normal
course of business on a timely basis.
▪ Accrual basis of accounting is used to capture all reimbursable expenses, whether paid or not paid.
▪ The Group ensures that all employee expenses are correctly captured, timely recorded, properly
monitored and timely analyzed against target.
▪ The Group does not tolerate any form of misuse and abuse of Revolving Fund and Cash Advance.
The table below summarizes the form and modality of each disbursement type. Each form serves a
different purpose and cannot be used interchangeably.
Mode of
Disbursement Type Form Modality
Disbursement
Reimbursements ERF online via I-serve portal GCash
Cash Advance CA Form online via I-serve portal GCash
CA Liquidation Liquidation Form online via I-serve portal GCash

FIRST ISSUE DATE:
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Revolving Fund RF Form online via I-serve portal GCash

RF Replenishment Replenishment Form online via I-serve portal GCash
The table below presents summarizes the processing and seeding SLA of each disbursement type:
Disbursement Type Processing Cut-off GCash Seeding
Reimbursements Wednesday at 12MN Wednesday the following week
Cash Advance Wednesday at 12MN Wednesday the following week
CA Liquidation Wednesday at 12MN Wednesday the following week

Revolving Fund Wednesday at 12MN Wednesday the following week
RF Replenishment Wednesday at 12MN Wednesday the following week
III. PROCEDURES FOR EMPLOYEE REIMBURSEMENTS
A. GENERAL PROCEDURES
1. Employees are allowed to request for reimbursement of valid expenses incurred as well as Cash
Advance (CA) and revolving fund (RF) necessary for the conduct of official business.
2. Ordinary and necessary business-related expenses are defined as follows:
a. ordinary and commonly incurred in the conduct of business;
b. necessary and appropriate given the circumstance;
c. reasonable in amount;
d. supported by valid documents; and
e. duly authorized by designated approvers
3. The employee must return to the employer any amount advanced in excess of the substantiated
expenses on a timely basis
4. Costs may include but not limited to transportation, lodging and meals
5. Ordinary expenses may include transportation, lodging and meals incurred in the regular course of
business.
6. The following items are not valid reimbursable expenses:
a. personal expenses/effects
b. fines and penalties due to employees action
c. unnecessarily excessive costs (i.e. very expensive restaurants or exclusive hotels)
d. unapproved expenses
e. unsupported business expenses
f. communication expenses for employees with related allowances
7. All expenses, RF & CA should undergo the approval process as presented in Diagram 1 and 2.
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8. Expenses should be supported by BIR-registered VAT Official Receipts* (OR) for services and VAT
Invoice* for goods, with complete information below for the entity involved:
ATI
➢ Payor: Asticom Technology, Inc.
➢ Address: 15th Floor W Fifth Building BGC Taguig City
➢ TIN: 000-155-411-000
9. In the absence of a typical receipt or invoice for particular expense, equivalent receipts or written
documents may be submitted (i.e. grab receipt, taxi-meter receipt, terminal fee, toll receipt)
10. For the Finance Team to process requests within established cut-off and SLA, the required
supporting documents and the corresponding approvals of TL, Operations Lead, Operations
Manager and CSM should be in place.
11. All field expenses must have corresponding documentation according to the requirements of the
Operations. (i.e. providing regular updates while on-site showing real-time status and location, etc.)
B. REIMBURSEMENTS IN GENERAL
1. The form to be used is REIMBURSEMENT FORM via I-serve.

2. Reimbursements are allowed for expenses which are ordinary and commonly incurred in the
conduct of business.
3. Reimbursements are allowed when employees advanced the expense out of business necessity
and expediency, otherwise, expenses should go through the usual route of Request for Payment
(RFP)
C. REIMBURSEMENTS OF LOCAL TRANSPORTATION
1. The form to be used is REIMBURSEMENT FORM

2. Reimbursements for transportation should be reasonable and based on current rates
3. Allowable reimbursements apply to instances when an employee is required to travel from one point
to another point necessary to carry out a business task or deliverable. This does not include routine
transportation costs incurred in travelling from home and going back home as these are personal
accounts.
4. Employees are enjoined to use reasonable means of transportation.
5. Cost involved should be the actual cost incurred supported by documents such as grab receipt, taxi
meter receipt, toll receipt and equivalent proofs such as but not limited to Car Rental Services
Agreement.
6. For employees who are bringing their own vehicles for business trips, they are entitled to reimburse
at the following rates. Rates are all inclusive of gasoline and incidental expenses such as parking,
toll etc.
a. four-wheeled vehicle - P18 per km
b. 2-wheeled vehicle - P5 per km
7. The above rates shall be allowed only upon submission of the following:
a. itinerary approved by Fleet Specialists
b. odometer reading
c. Km reading based on Google Maps (picture)
FIRST ISSUE DATE:
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D. BUSINESS TRAVEL AND ENTERTAINMENT
1. The form to be used is OTTA and BTTA (for availment) and Travel Liquidation Form (for liquidation)
2. The Group shall reimburse employees for ordinary and necessary travel and entertainment
expenses incurred while on authorized Group business travel.
3. Costs included are for transportation, lodging and meals.
4. All travel and entertainment expenses are reviewed and approved by the employee's Division
Manager / Immediate Superior and the company's Finance and Admin Division before
reimbursement.
5. The intent of the travel policy is to reimburse employees for out-of-pocket expenses incurred while
on Group business that would not otherwise be incurred. Expenses that are of a personal nature, or
expenses that would be incurred whether or not the employee was on Group business, are not
eligible for reimbursement.
6. The Group requires employees to document and request reimbursement for such expenses in
accordance with the Travel Expense Report.
7. Fees or fines incurred due to legal infractions (such as parking fines, speeding tickets, self-traffic
accidents etc.) are the responsibility of the employee. The Group will not reimburse such fees or
fines.
8. When several members of the management committee or many Asticom employees are traveling
to the same destination, the Group recommends employees consider splitting the group to minimize
exposure to the risks inherent in traveling.
9. Discounts are often available through various organizations. The Group cannot pay for personal
memberships, but if these discounts are available to the employee they are encouraged to utilize
them to minimize travel costs.
▪ Per Diem
a. Per diem is a fixed daily allowance for legitimate out of town business travels outside the
scope of deployment area
b. If the business travel commences 12 noon and beyond, the employee is entitled to half day
per diem for the first day of travel.
c. Per diem is not subject to tax and does not require liquidation hence should not be included
in Cash Advance requests.
d. Employees are entitled to a per diem claim only if they have an existing hotel accommodation
request for out of town trips.
e. Any day trips that can be completed within the day and not required overnight stays are not
considered or part of the per diem claim.
▪ Ticketing fees
a. Managers should review the use of fees for appropriate benefits for the cost.
b. Reasonableness of the fees has to be checked
▪ Air transportation
a. The Group will reimburse the cost of airplane tickets in coach class only.
b. All efforts should be made to obtain the lowest coach fare available. This usually requires
booking 14 to 30 days in advance and a non-refundable ticket.
c. In the event a non-refundable ticket has to be cancelled, penalties can be quite high. The
benefit of locking into a fare should be weighed against the risk of having to make changes
FIRST ISSUE DATE:
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in travel plans before purchasing a ticket. If a penalty is incurred, the airlines will charge a
fee and issue a credit that has to be used by that employee within the year due to
cancellation, the Division Manager/ Immediate Superior must approve the reimbursement
amount.
d. Most airlines strictly enforce rules regarding the number, size and weight of bags allowed
for each passenger. Extra baggage charges and charges for personal items are not
reimbursable by the company.
▪ Business travel insurance

a. Standard Travel Insurance is included in travel ticket purchases.
b. Additional business travel insurance purchased by the employee is a personal expense and
should not be charged to the company.
▪ Frequent flyer miles

a. Employees may retain frequent flyer miles earned while on Group business. However,
employees must always travel on the least expensive airline, not the airline with which they
have a frequent flier relationship.
b. Excess cost due to the use of an employee’s preferred airline will not be reimbursed. • It is
inappropriate for the Group to "buy" employee frequent flyer tickets.
c. If an employee uses a frequent flyer ticket for business travel, they cannot be reimbursed for
it in any way.
▪ Saturday night stay

a. The Group encourages employees to make Saturday night stays when the total travel
expense is less than by not staying over a Saturday night.
b. Entertainment and other personal expenses incurred by the employee during this period will
not be reimbursed.
c. Provide a worksheet showing the airfare with and without the Saturday night stay and the
hotel/meal costs for the additional days to document the savings.
▪ Car Rental
a. Employees should rent a car only when it is required for daily use at the business destination
or there is no other less expensive means of transportation.
b. If an employee rents a car for one week and uses the car partially for business and partially
for personal use, the weekly cost of the car must be prorated.
c. Rental cars should be appropriate size based on the number of employees traveling.
d. Review the fuel policy of the rental agency to avoid excessive refueling charges.
e. Transact only with legally-registered companies. A Service Agreement should be provided for
transportation / car rental services.
f. Rental of personal cars will be covered by use of own cars reimbursement policy under
REIMBURSEMENTS OF LOCAL TRANSPORTATION
g. Car rental requests must be pre-approved by the Fleet Specialists.
▪ Auto Insurance - Car Rentals

a. The RENTAL COMPANY’S commercial automobile policy and the employee's personal
insurance policy will provide sufficient insurance coverage. Employees do not need to
purchase additional insurance from the rental agency.
b. Employees should be aware that only listed drivers are covered by insurance and there are
additional charges for additional drivers to be eligible to drive rental cars. Employees must
FIRST ISSUE DATE:
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ensure that all potential drivers are listed and be aware that if those additional drivers are not
employees the additional cost is not reimbursable.
▪ Local transportation companies

a. Employees should explore utilizing free airport/hotel shuttles when available.
b. When airport/hotel shuttles are not available, the cost of a taxi will be reimbursed.
▪ Lodging
a. The Group will reimburse the actual cost for average accommodations up to the single
occupancy rate.
b. Movies and other entertainment charged to the room will not be reimbursed.
c. Health Club charges, golf, mini-bar and other personal services will not be reimbursed.
d. When traveling with a companion, the employee is responsible for any additional charges
above single occupancy.
e. The detailed itemized bill from the hotel must be submitted as supporting documentation for
reimbursement. In addition, the detailed bill for any restaurant expenses charged to the room
must be submitted.
▪ Local (in town) meals

a. A “business meal” is defined as a meeting that is held during mealtime where the main
purpose of the meeting is business and a meal is served.
b. In the case where employees must meet during the dining hour to discuss business, the
cost of the meal will be reimbursed or may be charged to the company.
c. Routine get together with associates are not considered business meals. Business meals
must have a stated business purpose.
d. Managers wishing to recognize an employee or a department with a lunch, is an acceptable
practice and will be reimbursed provided preapproved by the President/CEO.
▪ Meals while traveling

a. Meals for employees while away on Group business or while conducting Group business
will be reimbursed.
b. Meal costs for business related participants will also be reimbursed. The location of the
business meal does not change the reporting requirements.
c. Regardless of the cost of the meal, employees must provide documentation on
1. attendees
2. discussion topic(s) /minutes of the meeting
3. cost
4. location (restaurant name, etc.)
5. date
d. Receipts are requested for all meals.
e. The Group will reimburse the reasonable and actual cost of meals, while on business.
f. The Group will reimburse for breakfast, lunch and/or dinner when there is a business reason
for the meal.
g. The Account Manager shall validate and approve the meals expenses
▪ Gratuities
a. Tips given by employees are personal accounts
b. These are not reimbursable to the employee. \
FIRST ISSUE DATE:
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▪ Registration fees
a. Registration fees will be paid directly to the sponsor organization. An accounts payable
voucher with the appropriate manager approval and supporting documentation should be
submitted for processing to Accounts Payable.
b. Please allow enough time to process the accounts payable request and have your
registration received by the deadline.
c. If you must pay a registration fee directly and request reimbursement, a copy of your
canceled check must acGroupthe request.
▪ Telecommunications
a. All business calls beyond the basic communications package made while away from the
office will be reimbursed provided pre-approved by the President/CEO.
b. Employees are encouraged to use a calling card, phone credit card or cell phone.
▪ Non-reimbursable expenses
a. Fines for parking or moving/traffic violations including traffic incidents due to negligence of
employee
b. Movies, health club fees, golf, or other personal entertainment
c. Laundry services
d. Lost or stolen personal property (including cash)
e. Costs incurred at home, such as childcare, pet care or lawn/home maintenance
f. Personal expenses such as haircut, toiletries, clothing, etc.
g. Costs incurred due to unreasonable failures to cancel transportation or hotel
h. Excess baggage charges for personal items
i. Unnecessarily excessive costs (i.e. very expensive restaurants or exclusive hotels) not
warranted by the circumstances.
j. Donations, Charitable or political contributions
k. Mini-bar items
l. Alcohol not associated with a meal
m. Snacks, personal reading material
▪ Travel expense report

a. To obtain reimbursement for out of pocket travel expenses (those NOT charged to a credit
card or directly billed to the company), complete the Travel & Entertainment Expense Form.
b. Travel reimbursement forms must be completed within 7 days of the return date of your trip
and submitted with the required documentation to your manager for approval.
c. Small receipts must be glued onto one page and clipped (do not staple) to the travel expense
form. This eliminates the possibility of a lost receipt.
d. The completed form with appropriate approval signatures should be submitted to the
FINADMIN Division thru i-Serve.
e. When a refund is due to the company, the employee must return the excess amount along
with the travel expense report.
f. When a refund is due to the employee, the amount shall be credited to their payroll Gcash
account and seeded between 7 to 14 days of receipt of the approved travel expense form.
FIRST ISSUE DATE:
JUNE 1, 2021
IV. PROCEDURES FOR CASH ADVANCE (CA)
General Principles
❏ CA applies to (a) expenses other than travel and (b) anticipated expenses such
as Group events, client blitz, among others amounting to 5,000 and above
❏ CA has to be properly LIQUIDATED after the indicated business event and any
unutilized amount has to be RETURNED to FARM thru deposit to ATI’s BPI
account with Account Number 834-1000-115
❏ Both the CA Custodian and IS are accountable for the proper use of CA until
the same gets fully liquidated/returned.
❏ CA Accountability is strictly non-transferable. Any change in CA Custodian
automatically triggers liquidation/return of the existing CA to facilitate its
complete closure and to give way to new CA following the usual availment
procedures.
A. CA Availment Procedures
1. The form to be used is CASH ADVANCE FORM (for availment) and CA LIQUIDATION FORM (for
liquidation) to be attached via I-serve employee portal
B. CA Limitation
1. First time CA release should not exceed Php10,000.

2. The amount of CA granted to an employee cannot go beyond the employee’s one half (½) month
basic salary.
3. If the specific event/project requires a CA amount beyond employee’s one half (½) month basic
salary, said request shall be documented via Deviation Memo (please refer to Deviation
Management section of this PPM)
C. CA Utilization
1. One CA shall be granted to one employee at a time. No employee shall be allowed to get another
CA unless he or she fully liquidates the existing CA, approved by Department Head and reviewed
by Finance
2. CA cannot be used for purposes other than what is specifically stated in the CA Form.
3. The purpose for the CA should be explicitly indicated in the CA form. General statements or open-
ended use of CA is not allowed.
4. As CA custodian, the latter is expected to comply with all the business requirements in the proper
use and liquidation of CA, which is subject to spot audit by FARM.
5. CA funds are corporate business funds. Ergo, misuse and unauthorized use of CA funds is subject
to specific disciplinary action under the pertinent provisions of the Employee Code of Conduct.
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D. CA Liquidation
1. CA Liquidation (using CA Liquidation Form) should be submitted within 7 days after the event or
activity, I-serve employee portal.
2. If no liquidations after 7 days, Finance shall send first notice.
3. If still no action from 1st notice, a 2nd notice from Finance shall be sent after 7 days.
4. If still no action in 2nd notice after 7 days, the Employee shall be subjected to salary deduction.
5. Finance to submit names to HR for salary deduction. The Cash Advances form serves as the
Authority to Deduct form when endorsed to HR.
6. HR will determine the amount for deduction in compliance with net cap under Group policy and
applicable labor law.
7. Employees still need to submit the liquidation even after salary deduction as long as it is within 60
calendar days from the last day of the event and does not cross over another year.
8. Finance will return the amount deducted from Salary to Employee after liquidation submission.
9. Only when liquidation is done an Employee is allowed to request again for a fresh CA.
10. If there is an excess CA, the employee should return the cash simultaneously to the liquidation.
11. The employee-requestor’s Immediate Superior shall be responsible for the review and initial
approval of the liquidation in accordance with the policy on CA.
12. Finance discourages mass approvals of liquidations. Upon initial approval of the IS, the employee-
requestor and IS shall be jointly responsible for any liquidations outside the scope of the CA policy.
13. The employee’s Immediate Superior shall also be accountable for the monitoring and proper use of
the CA including the timely liquidation thereof.
14. Management thru Finance has the prerogative to disallow an employee from getting another CA
considering the repetitive non-compliance and violations in the past.
15. Finance shall sign the clearance of resignees to ensure the latter have no remaining
accountabilities.
16. Violation of these rules shall be subject to disciplinary actions under Employee Code.
17. Revolving Fund Custodians are not allowed to avail Cash Advances.
E. CA Liquidation SLA
1. Liquidation SLA shall be observed below.

2. At the sole discretion of Finance, an employee with repetitive non-compliance and violations in the
past may be barred from getting another CA. He/she may be allowed to get a new CA once he/she
is able to prove his/her compliance.
FIRST ISSUE DATE:
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V. PROCEDURES FOR REVOLVING FUND (RF)
General Principles
❏ RF applies to business expenses which are recurring and incidental necessary in
the conduct of task or project
❏ RF is subject to REPLENISHMENT through accomplished form
❏ Both the RF Custodian, IS and CSM are accountable for the proper use and
monitoring of RF until the same gets fully returned to FARM.
❏ RF Accountability is strictly non-transferable. Any change in RF Custodian
automatically triggers return of the RF to facilitate its complete closure and to
give way to new RF following the usual RF availment procedures.
❏ RF Shall be maintained on a separate Gcash dedicated solely for the RF. Prior
to issue, all custodians shall sign pertinent waiver on Data Privacy and Bank
Secrecy for the Group to monitor the fund.
❏ RF with no replenishment transaction within 30days is subject for recall
A. RF Availment Procedures
1. The form to be used is REVOLVING FUND ACCOUNTABILITY FORM (for RF availment) and
REPLENISHMENT FORM (for replenishment) I-serve employee portal.
2. RF shall be given to select employees as custodian by the nature of their role or job for the following
instances:
a. for expenses which are recurring and incidental necessary in the conduct of task or project
b. subject to replenishment trough accomplished form
3. The employee’s Immediate Superior and CSM shall approve the RF application of the employee
B. RF Limitation
1. First time RF release should not exceed Php10,000.

2. The amount of RF granted to an employee cannot go beyond the employee’s one half (½) month
basic salary.
3. If based on the role and needed fund of the custodian, the RF requirement goes beyond employee’s
one half (½) month basic salary, said request shall be documented and approved via Deviation Memo
(please refer to Deviation Management section of this PPM)
C. RF Utilization
1. One RF shall be granted to one employee at a time. No employee shall be allowed to get more than
one RF.
2. RF cannot be used for purposes other than the what is stated in the Accountability Form
3. As RF custodian, the latter is expected to comply with all the business requirements in the use and
replenishment of the fund, which is subject to spot audit by FARM.
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4. RF funds are corporate business funds. Ergo, misuse and unauthorized use of RF funds is subject
to disciplinary action under the pertinent provisions of the Employee Code of Conduct.
D. RF Balance Review
1. On a semi-annual basis, FARM shall analyze the historical utilization of the fund.
2. Based on this analysis, FARM shall recommend either to increase the RF balance; decrease the
RF balance; retain the RF balance; or close the RF altogether.
E. RF Recall/Return
1. RF is subject to recall and return upon his/her separation from the Groupthrough deposit to Asticom’s
BPI bank account with Account Number 834-1000-115.
2. The employee’s Immediate Superior shall also be accountable to the proper and legitimate use of the
RF and timely replenishment thereof.
3. Finance to perform a quarterly Recall of all issued revolving funds.
4. Employees should return in full the existing RF within 15 days upon recall (see E. RF Quarterly
Attestation)
5. The Management has the prerogative to disallow an employee from getting RF due to repetitive non-
compliance and violations
6. Violation of these rules shall be subject to disciplinary actions under Employee Code.
F. RF Quarterly Attestation
1. A Quarterly attestation of the Revolving Fund (please see attached sample form in Section E) has to
be submitted by custodian to Finance.
2. This is to establish the existence of the balance in the hands of the custodian and confirmation that
such RF has to be maintained.
3. The attestation establishes accountability of the custodian on the proper use of the fund.
4. It also establishes the joint accountability of the immediate superior in monitoring the use of RF in
accordance with existing corporate policy.
5. The attestation also states that any loss or misuse of this RF is subject to corresponding disciplinary
action pursuant to Employee Code of Conduct.
6. The attestation is to be signed by the custodian and to be confirmed and approved by his/her
immediate superior
7. The attestation shall be submitted to Finance via I-serve employee portal within 15 days after close
of quarter.
8. Failure to submit the required attestation within SLA shall result in possible recall of the RF without
prejudice for the employee to request for a new RF following the RF availment process.
VI. RECORD RETENTION OF HARD COPIES
1. Under i-serve employee portals, all scanned documents are attached online
2. However, original hard copies shall still be sent to Finance on a quarterly basis.
3. This is in accordance with BIR Revenue Regulations RR 5-2014 which requires the preservation
of accounting records in hard copies for the first five (5) years while accounting records can be
preserved in electronic form only in the 6th to 10th year.
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4. At the sole discretion of Finance, an employee with repetitive non-compliance and violations in
submitting the hardcopies of reimbursements, replenishments and liquidations can be barred from
getting another reimbursement, replenishment, RF or CA. He/she may be allowed to reimburse,
replenish or get a new RF/CA once he/she is able to prove his/her compliance.
VII. PROCEDURES – EXPENDITURE MONITORING
A. Expense Accrual Process
1. FMR specialist maintains and review the list of transactions subject for accrual, check the basis and
rationale for calculation of amount ;
2. Monthly assessment of completeness and valuation of accruals account;
3. Analyze the details and prepare the necessary adjusting journal entries;
4. FMR Head will review and approve the adjusting journal entries;
5. Once approved, FMR Specialist will record the adjusting journal entries to SAP.
B. Operating Expense Variance Analysis (ExVAr)
1. FMR Head generates the Trial Balance and expense accounts general ledger.
2. Analyze the comparison of budget versus actual expense transactions.
3. Assess the transactions recorded in the general ledger and verify with the supporting documents,
identify those expenses incurred but not included in the budget or those budgeted expenses but did
not materialize.
4. Document the reasons for fluctuation of expense accounts.
C. Capital Expense Variance Analysis (CapVAr)
1. FMR Head regularly reviews the budget for acquisition of capital expenditures;
2. Check and review the acquisitions:
a. work order reports are reviewed by personnel with requisite knowledge;
b. construction in progress are reviewed for potential impairment;
c. enforced capital expenditure limits and approval procedures;
d. one-for-one check of capital project status to system.
3. Prepare documentation for expenses incurred in excess of budget or budgeted expense but did not
materialize.
VIII. DISSEMINATION
This Policy shall be included in the onboarding of new employees for Asticom and its subsidiaries. The
Policy will also be available in the employee portal of the Company.
FIRST ISSUE DATE:
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IX. DEVIATION MANAGEMENT
The process owner shall uphold all the policies and procedures laid down in this PPM. On meritorious
cases, any deviations or exceptions shall be justified, documented and approved via I-serve employee
portal and signed off by the following:
1. Prepared by Deviation Proponent

2. Endorsed by Department Head
3. Approved by CFO
4. Final Approval by CEO
The Deviation Memo shall specifically state the surrounding circumstances that will merit exception
for particular situations. The Deviation Memo shall contain the following sections:
1. Background of the Case

2. Request for Specific Deviation
3. Justification for the Deviation
4. Identified Risks for the Deviation and mitigation plans to manage the risks
5. Future Action Points (if any)
The process owner and approvers reserve the right to approve and decline the deviation request given
the weight of the risks involved.
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X. PROCESS FLOWS
A. Document and SLA for Expense Reimbursements / Cash Advance / RevolvingFund

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B. Liquidation Process Flow for Cash Advance

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C. Quarterly Attestation Process for Revolving Fund

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XI. OFFICIAL FORMS
D. APPLICATION and LIQUIDATION FORMS
Reimbursement Form
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CA Application Form
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Travel – OTTA Form

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Cash Advance / Travel Liquidation Form

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Revolving Fund Replenishment Form

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QUARTERLY REVOLVING FUND (RF) ATTESTATION
I, , the custodian of Revolving Fund (RF) amounting to

attests that said RF is intact and to be retained for business purposes.
Name of Custodian:
Amount:
Date Received:
Department:
Phone:
E-Mail:
Gcash account #
I am personally responsible for any portion of this fund and its use for official business purposes, in
accordance with the Group Policy. I attest that my immediate superior, ,
regularly monitors the use of this RF in accordance with existing Group policy.
Finally, I am aware that the Management can recall said RF as it deems appropriate. Moreover, I am
aware that any loss or misuse of this RF is subject to corresponding disciplinary action pursuant to
Employee Code of Conduct.
I hereby submit this attestation.
Signed:
Name of Employee:
Date:
Confirmed and Approved:
Name of IS:
Date:
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Engineering Operations Disbursement Procedures
Type of Disbursement Nature of Expense Procedures Documents Needed Forms Needed
1. Fill up the necessary from 1. Itinerary or List of Activities
Cash Advance (CA) Out of Town Travel 2. Seek approval from your IS and Ops Lead 2. Estimated travel cost 1. CA Form
3. File on I-serve 3. Email Approval
4. Wait for the seeding 4. Screenshot of email approval
1. Consolidate and accomplish the

Fuel, Parking, Toll fee, Reimbursement/Replenishment Form 1. Valid receipts with complete details 1. Reimbursement
Transportation fare / Replenishment
(i.e. Grab, Taxi, Ferry, Form
Tricycle, Jeepney, UV) 2. Scan all receipts or proof of expense 2. Signed official receipts 2. Memo App / email
Reimbursement,
endorsement from
Replenishment
3. Seek for email approval from your IS and Ops Lead 3. Detailed itinerary for Transportation Globe
fare
4. File on I-serve before Wednesday 12MN 4. Screenshot of email approval
1. Consolidate and accomplish the 1. Reimbursement

Reimbursement/Replenishment Form 1. Valid receipts with complete details
/ Replenishment
Hotel
Form
Accommodati
2. Memo App / email
on, Per Diem 2. Scan all receipts or proof of expense 2. Signed official receipts
endorsement from
3. Seek for email approval from your IS and Ops Lead 3. Detailed itinerary Globe
3. OTTA
4. File on I-serve before Wednesday 12MN 4. Screenshot of email approval
1. Consolidate and accomplish the CA Liquidation 1. Valid receipts with complete details
Form
CA Liquidation Out of Town Travel 1. CA Liquidation Form
2. Scan all receipts or proof of expense 2. Signed official receipts
Expenses
3. Seek for email approval from your IS and Ops Lead 3. Detailed itinerary for Transportation
fare
4. Return the excess fund to Asticom's bank account 4. Screenshot of email approval
4. File on I-serve before Wednesday 12MN 5. Scan copy of the deposit slip
XII. EFFECTIVITY
This process is effective June 1, 2021. Any related process, policy or procedure implemented prior June 1,
2021 are hereby superseded and amended by this new Employee Disbursement process.
FIRST ISSUE DATE:
JUNE 1, 2021
XIII. ACKNOWLEDGEMENT
I hereby agree and acknowledge to the terms and conditions stated on this Employee Disbursements PPM
released this June 2021.
Roxanne Sison
Employee Name: ______________________
Employee Signature: ___________________
June 17, 2021

Date Signed:__________________________

EE Disburse PPM - June 1 2021

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EE Disburse PPM - June 1 2021

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FIRST ISSUE DATE:

EMPLOYEE DISBURSEMENTS PROCESS is composed of four (4) sub-processes:

To provide comprehensive governance for EMPLOYEE DISBURSEMENTS including control mechanisms in

This PPM covers the entire group of Engineering Segment

The Group adheres to the following general policies:

Reimbursements ERF online via I-serve portal GCash

Cash Advance CA Form online via I-serve portal GCash

CA Liquidation Liquidation Form online via I-serve portal GCash

Revolving Fund RF Form online via I-serve portal GCash

Disbursement Type Processing Cut-off GCash Seeding

Reimbursements Wednesday at 12MN Wednesday the following week

Cash Advance Wednesday at 12MN Wednesday the following week

CA Liquidation Wednesday at 12MN Wednesday the following week

III. PROCEDURES FOR EMPLOYEE REIMBURSEMENTS

1. The form to be used is REIMBURSEMENT FORM via I-serve.

C. REIMBURSEMENTS OF LOCAL TRANSPORTATION

1. The form to be used is REIMBURSEMENT FORM

D. BUSINESS TRAVEL AND ENTERTAINMENT

▪ Business travel insurance

▪ Frequent flyer miles

▪ Saturday night stay

▪ Auto Insurance - Car Rentals

▪ Local transportation companies

▪ Local (in town) meals

▪ Meals while traveling

▪ Travel expense report

IV. PROCEDURES FOR CASH ADVANCE (CA)

1. First time CA release should not exceed Php10,000.

1. Liquidation SLA shall be observed below.

V. PROCEDURES FOR REVOLVING FUND (RF)

1. First time RF release should not exceed Php10,000.

VI. RECORD RETENTION OF HARD COPIES

VII. PROCEDURES – EXPENDITURE MONITORING

A. Expense Accrual Process

B. Operating Expense Variance Analysis (ExVAr)

C. Capital Expense Variance Analysis (CapVAr)

IX. DEVIATION MANAGEMENT

1. Prepared by Deviation Proponent

1. Background of the Case

A. Document and SLA for Expense Reimbursements / Cash Advance / RevolvingFund

B. Liquidation Process Flow for Cash Advance

C. Quarterly Attestation Process for Revolving Fund

XI. OFFICIAL FORMS

D. APPLICATION and LIQUIDATION FORMS

Travel – OTTA Form

Cash Advance / Travel Liquidation Form

Revolving Fund Replenishment Form

QUARTERLY REVOLVING FUND (RF) ATTESTATION

I, , the custodian of Revolving Fund (RF) amounting to

I hereby submit this attestation.

Confirmed and Approved:

Engineering Operations Disbursement Procedures

Type of Disbursement Nature of Expense Procedures Documents Needed Forms Needed

1. Fill up the necessary from 1. Itinerary or List of Activities

3. File on I-serve 3. Email Approval

4. Wait for the seeding 4. Screenshot of email approval

1. Consolidate and accomplish the

1. Consolidate and accomplish the 1. Reimbursement

Employee Signature: ___________________

June 17, 2021

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