To inform you about the compensation for travel expenses incurred by personnel of various agencies, schools, and business organizations (hereinafter referred to as "agencies") who were restricted from traveling abroad during the epidemic prevention period, in accordance with the opinions of the Directorate-General of Budget, Accounting and Statistics (DGBAS).

Explanation:
1. In accordance with the Directorate-General of Personnel Administration (DGPA) of the Executive Yuan's (hereinafter referred to as "DGPA") letter No. 1090031288 dated April 27, 109, and attached are copies of the original letter and attachments.
2. Regarding whether compensation should be provided for travel expenses incurred due to agencies restricting their personnel from traveling abroad during the epidemic prevention period, the matter has been forwarded by the DGPA to the DGBAS for explanation as follows:
(1) According to the Central Epidemic Command Center's (CECC) notice dated March 20, 109, the global travel advisory level was raised to Level 3 (Warning) starting at 00:00 on March 21, and citizens should avoid all non-essential overseas travel.

(2) Public officials' leave requests must be approved by the head of the agency. Therefore, expenses planned for overseas travel before leave approval are considered personal actions and do not seem to involve compensation for losses. However, if the leave for overseas travel was approved by the head of the agency before the CECC's notice on March 20, and subsequently rejected due to personnel deployment or to prevent epidemic prevention gaps within the agency, resulting in losses for personnel who had prepaid travel and airfare or had to return early, and if compensation is deemed necessary after evaluation, the relevant expenditure should be categorized under "operational expenses" based on the classification of budget items for the year 109, which are used to meet the needs of agencies and schools in handling general administrative affairs or specific work plans.
3. In summary, during the epidemic prevention period, the Taoyuan City Government followed the DGPA's regulations and adjusted the leave application rules for personnel returning from overseas travel. On March 3, 109, a letter was sent to all agencies requesting colleagues to avoid traveling to countries or regions (including transit) for which international travel advisories had been issued, unless absolutely necessary. Considering that leave applications for overseas travel by agency personnel involve internal attendance management and factual determination, agencies are requested to handle these matters in accordance with the DGBAS's opinions and their own regulations regarding leave for overseas travel, and to adjust expenditures within the annual budget.
總處（以下簡稱主計總處）說明如下：
(一)依中央流行疫情指揮中心109年3月20日通報，自3月21日
0時起提升全球旅遊疫情建議等級為第三級（警告），國
人應避免所有非必要之出國旅遊。
(二)公務人員請假應先經機關首長核准，故未獲准假前規劃
出國之相關經費，係屬個人行為，似無損失補償問題。
惟倘係於指揮中心109年3月20日通報前，機關首長已核
准請假出國，嗣基於勤務人員調度或避免機關內部防疫
缺口等，駁回原已核准之差假，致機關人員預繳旅費及
機票費或提前返台等損失，經評估確有補償必要，相關
經費之用途別科目認列基礎，依109年度用途別預算科目
分類定義，應屬因應各機關、學校處理經常一般公務或
特定工作計畫所需，歸屬「業務費」列支範疇。

三、綜上，桃園市政府於防疫期間係遵循人事總處規範，配合調整各
機關人員出國後返國之請假規定，並於109年3月3日函請各
機關同仁非必要儘量避免前往已發布國際旅遊疫情建議之
國家或地區（含轉機）；審酌各機關所屬人員請假出國事
宜涉及機關內部差勤管理及事實認定，爰請各機關參據主
計總處意見及衡酌機關內請假出國相關規範，本權責辦
理，相關經費於年度預算內調整支應。