2016 DBM and COA Rulings Definition of Transportation Allowance Allowances provided to selected government officials to cover related expenses incidental to and connected to actual performance of duties
given to officials down to division chief
at monthly standard rates in order to defray transportation expenses while in the actual performance of the duties of the position
Section 28. Representation and
Transportation Allowances - x x x 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. *Section 28 of Republic Act 6688, otherwise known as the General Appropriations Act of 1989
Vehicle Assignment to Agencys Officials and Heads
University vehicles specifically assigned government officials whose Offices are to certain offices, provided that there issued with motor vehicles, regardless are no agencys officials and heads as of whether the vehicle is issued to the passengers therein, shall be allowed to Office or to the government official use the PLM vehicle being operated and himself, shall not be entitled to maintained by funds of PLM transportation allowance. *Item VI COA Circular No. 75-6 dated 97-1975 pursuant to PD 733 Sec. 14 No Collection of Transportation Allowance by PLM Officials who use an assigned University vehicle a) The prohibition against collection of transportation allowance when the office is assigned a university vehicle shall apply only to the University President, unless the University President specifically assigns a university vehicle to particular officials under him/her or to a particular unit under said official, when there are more than one university vehicle assigned to the University; in which case, the said
*Aida Domingo vs. Commission on
Audit, G.R. No. 112371, October 7, 1998 *COA CIRCULAR NO. 99-002 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
Cocheyse J. Griffin, Mignon D. Griffin, Naja D. Griffin and L. Francis Griffin, Jr., Infants, by and Through L. Francis Griffin, Their Father and Next Friend, and All Other of the v. County School Board of Prince Edward County, Virginia, 363 F.2d 206, 4th Cir. (1966)