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    Coa C2000-005

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    This circular clarifies the implementation of COA Circular No. 99-002 in view of a Supreme Court decision and a provision in the FY 2000 General Appropriations Act. [It states that] officials assigned government vehicles but not using them can still receive transportation allowances, while those using government vehicles must have their transportation allowances reduced proportionately. All concerned are directed to comply with regulations on vehicle markings, plates, and trip tickets to ensure strict implementation. This circular takes effect immediately and repeals any conflicting prior issuances.

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    Coa C2000-005

    Uploaded by

    bol
    117 views2 pages
    This circular clarifies the implementation of COA Circular No. 99-002 in view of a Supreme Court decision and a provision in the FY 2000 General Appropriations Act. [It states that] officials assigned government vehicles but not using them can still receive transportation allowances, while those using government vehicles must have their transportation allowances reduced proportionately. All concerned are directed to comply with regulations on vehicle markings, plates, and trip tickets to ensure strict implementation. This circular takes effect immediately and repeals any conflicting prior issuances.

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    COA_C2000-005

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    COA_C2000-005

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    This circular clarifies the implementation of COA Circular No. 99-002 in view of a Supreme Court decision and a provision in the FY 2000 General Appropriations Act. [It states that] officials assigned government vehicles but not using them can still receive transportation allowances, while those using government vehicles must have their transportation allowances reduced proportionately. All concerned are directed to comply with regulations on vehicle markings, plates, and trip tickets to ensure strict implementation. This circular takes effect immediately and repeals any conflicting prior issuances.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    117 views2 pages

    Coa C2000-005

    Uploaded by

    bol
    This circular clarifies the implementation of COA Circular No. 99-002 in view of a Supreme Court decision and a provision in the FY 2000 General Appropriations Act. [It states that] officials assigned government vehicles but not using them can still receive transportation allowances, while those using government vehicles must have their transportation allowances reduced proportionately. All concerned are directed to comply with regulations on vehicle markings, plates, and trip tickets to ensure strict implementation. This circular takes effect immediately and repeals any conflicting prior issuances.

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    COMMISSION ON AUDIT CIRCULAR NO.

    2000-005
    October 4, 2000

    TO : Heads of Departments; Chiefs of Bureaus, Agencies, and Offices; Managing


    Heads of Government-owned and/or Controlled Corporations; Local Chief
    Executives; Assistant Commissioners, Directors, Officers-in-Charge, and
    Auditors of the Commission on Audit; and all others concerned

    SUBJECT : Clarifying the implementation of COA Circular No. 99-002 dated June 15,
    1999 in view of Section 41 of the General Provisions, General Appropriations
    Act, FY 2000 and its effect on the Supreme Court Decision in Aida Domingo
    vs. Commission on Audit (G.R. No. 112371, October 7, 1998).

    1.0 This Circular is issued to clarify the effect of Section 41, of the General Provisions,
    General Appropriations Act, FY 2000, on COA Circular No. 99-002 dated June 15,
    1999 which was issued to bring into effect the ruling of the Supreme Court in the case
    entitled "Aida Domingo vs. COA."

    2.0 REGULATIONS ON NON-ENTITLEMENT

    2.1 Section 41 of the General Provisions, GAA FY 2000 provides in part:

    "The transportation allowance herein authorized shall not be granted to officials


    who use government motor transportation. x x x." [emphasis added]

    This provision was a restatement of the GAA of the previous years except that
    the words "assigned a government vehicle" were deleted from the present GAA.
    The deletion cannot be for no purpose at all since this was made right after the
    promulgation of the Supreme Court decision, supra, which held that:

    "Had the legislative intent been that government officials issued an official vehicle
    could still collect transportation allowance if they do not actually use subject
    vehicle, the word "use" instead of "assign" should have been employed."

    Based on the above-cited provision and decision, there can be no other


    interpretation but that the legislature wanted to negate the effect of the ruling in
    favor of those officials who are or whose offices are assigned government
    vehicles but who do not use the same.

    2.2 In view of the foregoing, the prohibition against the use of government vehicles
    by officials provided with transportation allowance under Paragraph VI of
    Memorandum Circular No. 75-6 pursuant to Section 14, Presidential Decree 733
    is hereby restated. Heads of agencies whose offices have been assigned
    vehicles and those officers to whom such heads specifically assigned a vehicle
    when there are more than one vehicle issued to the agency shall not be deprived
    of their transportation allowance on that basis alone.

    2.3 Whenever an official or employee entitled to transportation allowance uses the


    government vehicle issued to his office, a corresponding proportionate reduction
    on his transportation allowance shall be made.

    2.4 To ensure strict compliance with the prohibition against the use of government
    motor vehicles by those who are already enjoying transportation allowance
    benefits, all concerned are hereby enjoined to observe the existing regulations
    involving the marking of government vehicles, the use of RP plates, and the
    proper filling up of the corresponding trip tickets.

    2.5 All unit auditors are accordingly directed to see tot the implementation of this
    Circular in their respective unit.

    3.0 REPEALING CLAUSE

    COA Circular No. 99-002 and all other existing issuances inconsistent herewith are
    repealed/modified accordingly.

    4.0 This Circular shall take effect immediately.

    (Sgd.) CELSO D. GAÑGAN


    Chairman

    (Sgd.) RAUL C. FLORES (Sgd.) EMMANUEL M. DALMAN


    Commissioner Commissioner

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