9.7. In an inquiry with CAO personnel, they explained that they processed the claims for
the monthly Transportation Allowance of the four Office Heads because the latter
attached certifications stating that they did not use any government vehicle and were
not assigned any government vehicle. We verified the attached certifications in the
DVs from January 2024 to December 2024, and indeed, the four Office Heads made
such certifications in the following terms:
This is to certify that the undersigned did not use any government vehicle nor
was he assigned any government vehicle for the month of…
This certification is issued to support his claim for Transportation Allowance,
in compliance with Section 5.2 of COA Circular No. 2012-001 dated June 14,
2012.
9.8. These monthly certifications issued by the four Office Heads were inconsistent with
the records of the City showing that they have vehicles assigned under their names,
hence, they were not entitled to Transportation Allowance as specifically provided
under Section 8.2.1 of DBM LBC No. 103 and COA Circular 2012-001.
9.9. The audit team would like to emphasize that the use of a government vehicle and the
claim for Transportation Allowance are mutually exclusive and incompatible. This
was clarified by the Supreme Court in the case of Aida Domingo vs. COA, G.R. No.
112371, October 7, 1998, where it ruled, as follows:
“The provision of law in point is found in Section 28 of Republic Act 6688,
otherwise known as the General Appropriations Act of 1989, to wit:
Sec. 28. Representation and Transportation Allowances. The transportation
allowance herein authorized shall not be granted to officials who are
assigned a government vehicle or use government motor transportation,
except as may be approved by the President of the Philippines. Unless
otherwise provided by law, no amount appropriated in this Act shall be used
to pay for representation and/or transportation allowances, whether
commutable or reimbursable, which exceed the rates authorized under this
Section. Previous administrative authorization not consistent with the rates
and conditions herein specified shall no longer be valid and payment shall
not be allowed.
As correctly pointed out by the Solicitor General, there are two instances
when transportation allowance cannot be granted to a government official,
as when a government official is assigned a vehicle, and when a government
official uses government transportation facilities…”
9.10. The entitlement of government officials, whose offices were issued government
vehicle, to transportation allowance was further clarified under COA Circular No.
2000-005 dated October 4, 2000.
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