PAO No. 36 S.

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