COMMISSION ON AUDIT MEMORANDUM NO.

87-500 August 18, 1987

TO

: All COA Directors, Deputy Directors, Supervising Auditors/Service Chiefs, and

Unit Heads.

SUBJECT : Restatement of Rules Governing the Use of COA Vehicles by COA Officials
Authorized to Receive Transportation Allowances.
Section 28 of the General Provisions of the 1987 General Appropriations Act grants
specified government officials and those of equivalent rank, as determined by the Ministry of
Budget and Management, monthly commutable representation and transportation allowances
(RATA). The same provision clearly limits the grant of transportation allowances only to officials
who are not assigned government vehicles or who do not use government motor transportation,
except as may be approved by the President of the Philippines.
Admittedly, however, there are instances when certain Commission on Audit Officials,
who are granted transportation allowances, can not avoid the use of COA vehicles from time to
time in the course and performance of their official functions. While this Commission allows the
use of agency vehicles in these instances, the arrangement can not be adopted as a general
practice and shall apply only to exigent cases where delays adverse to the best interest of the
service could result.
Accordingly, for purposes of control, the following guidelines are hereby set for
observance of all concerned:
1.

Control over the COA vehicles, including their dispatch, maintenance and
issuance of trip tickets, as well as fuel and oil, rests solely with the Director,
Administrative Office, and with the Chief, Property and General Services Division
(PGSD)

2.

Any official of the Commission who wants to avail himself of the use of a COA
vehicle for official business shall make his request in writing, specifying the name
of the official (or officials) who will use the vehicle, the purpose of the trip, and the
destinations. This request, duly noted by the head or director of office
concerned, shall be presented to the Chief, PGSD, for assignment of the vehicle.

3.

The Chief, PGSD, shall have the trip ticket prepared in as many copies as
needed, typewritten for clear impression on all pages, and with the names of the
authorized passengers and purpose of the trip clearly indicated in the spaces
provided. He shall also require the driver of the vehicle to write clearly the time
of arrival and departure from each place visited.

4.

From the original copies of trip tickets and written requests for COA vehicle which
are attached to support gasoline or diesel fuel purchase vouchers, the
Accounting Division shall compute the equivalent of one day transportation
allowance, based on the monthly rate of the official using the vehicle, for each
day of use and deduct the same from the pay slips of the official concerned. Two

or more officials using a common vehicle shall each be charged according to the
rate of their monthly allowances.
5.

It is understood that all COA vehicles, whether assigned to an official in lieu of his
transportation allowance or to his Office, or authorized for an official's use on a
particular day or occasion, shall be kept in the garage of the Commission when
not officially in use.

For strict compliance.

(SGD.) EUFEMIO C. DOMINGO, Chairman