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Computation. – Per diems and service allowance shall be computed by dividing the day into quarters beginning at midnight. No per diems will be paid for fractions of a quarter. Local time will be used computing per diems, no consideration being given to time lost or gained by traveling through the time zones. All vouchers for per diems must clearly state the exact hour, local time of entry into each area, as well as the time of original departure from the Philippines or post of duty and arrival at new post or return to the Philippines or other post of permanent duty.
Part C. Travel Expenses
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