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9.11. We would also like to mention that, aside from the offices of the 4 Office Heads cited
above, we noted seven other offices that were issued several government vehicles,
whose Office Heads claimed Transportation Allowance, but some of these vehicles
were assigned to the same AO/custodian, as follows:
Office Vehicles Assigned to the Same AO
No. of
Head
Serviceable
Office/ with Date
Vehicles Position
Dept. TA Type of Vehicle SG Assigned
Assigned to of AO
(Yes/
the Office
No)
16) Motorcycle XRM-125 12/05/2024
Security
CMO Yes 7 25) Van (Toyota Hi Ace 22
Officer IV 12/05/2024
Commuter)
7) Motorcycle Cab 10/03/2017
Licensing
CTO Yes 6 10) Brand New 4x4 Service 18
Officer III 01/04/2022
Vehicle (Navara)
1) Motorcycle (Honda
01/02/2025
Wave 100)
CPDO Yes 4 Driver I 3
3) Brand New Service
12/07/2022
Vehicle (Pick-Up Strada)
1) Adventure GLX 2 12/18/2024
Computer
CBO Yes 2 2) Service Vehicle 14
Operator IV 03/07/2025
(Mitsubishi Montero Sport)
3) Van 4x4 Suzuki 09/09/2020
CEO Yes 11 4) Motorcycle XR 200 Mechanic III 9 11/14/2016
6) Multicab Pick-Up Type 09/09/2020
City 1) Jeep Farm 07/29/2021
Agriculture Yes 6 4) Motorcycle Honda Super- 8 01/23/2017
Office 6) Motorcycle Kawasaki visor 02/23/2018
3) Vehicle Passenger Van
Store 02/05/2025
CGSO Yes 4 Type L300 4
Keeper I
4) Motorcycle XRM125 02/05/2025
9.12. It is the policy of the government to ensure the prudent and judicious acquisition and
use of government motor vehicles, thus, the motor vehicles to be acquired or used by
the government shall be limited to those necessary and appropriate for the officials
authorized to use official transport vehicles. The issuance of more than one vehicle
to the same official or employee, regardless of rank, is not only uneconomical but
also excessive.
9.13. Due to the foregoing deficiencies, the total amount of ₱341,381.25 representing
payments of Transportation Allowance to the four Office Heads with assigned
vehicles is deemed illegal and accordingly disallowed in audit.
9.14. We recommended that the four Office Heads refund the illegal disbursements
totaling ₱341,381.25 upon issuance of the Notice of Disallowance by the Audit
Team because they were not entitled to receive the Transportation Allowance.
9.15. We further recommended that the concerned Office Heads justify why several
vehicles were assigned to the same AO.
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