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COMMISSION ON AUDIT CIRCULAR NO.

77-61 September 26, 1977

TO : All Auditors of this Commission; Heads of Departments; Chiefs of Bureaus,


Agencies and Offices; Managing Heads of Government-Owned or Controlled
Corporations; Provincial Governors; City Mayors, Municipal Mayors; Provincial, City
and Municipal Treasurers; all Drivers concerned and all others concerned.

SUBJECT : Prescribing the Use of the "Manual of Audit for Fuel Consumption of Government
Motor Vehicles."

In order to minimize wasteful, excessive and unnecessary expenditures for fuel


consumption of government vehicles, in line with the government's concern and efforts to ensure
the effective conservation of energy and proper utilization of government motor transportation, this
Commission hereby prescribes the attached "Manual of Audit for Fuel Consumption of
Government Motor Vehicles"* for the guidance of all concerned.

All auditors and others concerned shall see to it that the requirements applicable to the
audit of fuel consumption and use of government vehicles as discussed in the attached Manual
are strictly complied with.

(SGD.) FRANCISCO S. TANTUICO, JR., Acting Chairman

*For sale at the COA Library