Gasoline expenses were being reimbursed by officials receiving Representation and Transportation allowance which is not in accordance with paragraph 3.13, Annex “B” of COA Circular No. 2012-003 that expressly cited that such reimbursement is illegal. Representation and transportation allowance are granted to government officials to defray representation and transportation expenses while in the actual performance of their duties and responsibilities of their positions. However, transportation allowance was granted to officials provided that they were not assigned or they do not use government vehicle. Furthermore, gasoline allowance or reimbursement of gasoline expenses to the entitled officials is not allowed.
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
