3.13, Annex “B” of COA Circular …show more content…
96-004 provides:
“3.1.1.7 - in cases where government vehicles are used in the travel, the officials and employees concerned are not entitled to the transportation expenses.”
“3.1.1.8 - to ensure that government funds and property are used only for official purposes, no reimbursement of the cost of gasoline and oil shall be allowed when a private vehicle is used. However, the officials and employees concerned shall be entitled to the reimbursement of the equivalent cost of the customary mode of transportation. Under no circumstances should fuel be issued to privately owned motor vehicles.” Our scrutiny of the supporting documents of the transactions pertaining to the officials’ travels reveal that gasoline expenses were reimbursed despite the fact that some of the officials concerned are receiving transportation allowances, and that some of them used the government vehicle for their travels. Others, however, used private vehicles; nevertheless, reimbursement of gasoline expenses is still prohibited to ensure that government funds are solely used for official purposes. Annex “C” attached herewith is the list of officials concerned and the amount of gasoline