December 15, 1975

COA CIRCULAR NO. 1975-006-A

TO : All Auditors of the Commission, Heads of Departments, Chiefs of Bureaus,

Agencies & Offices; Managing Heads of Government-Owned or Controlled
Corporations; Provincial Governors; City Mayors; Municipal Mayors; Provincial, City or
Municipal Treasurers; and All Drivers Concerned
SUBJECT : Clarifications on Commission on Audit Circular No. 75-6, Dated November 7, 1975
Prescribing the Regulations for the Proper Use of Government Vehicles
In response to numerous queries received by this Commission from various heads of government
offices and agencies, the following clarifications on Commission on Audit Circular No. 75-6, dated
November 7, 1975 prescribing the regulations for the proper use of government vehicles are hereby
issued:
1. The regulations contained in the abovecited Circular No. 75-6 are the same regulations
provided in Presidential Decree No. 733 and in existing circulars and memoranda, and are
intended to apply to all vehicles belonging to the national government, its subdivisions
and instrumentalities, including government-owned or controlled corporations.
2. The only exemptions to these regulations are: (a) vehicles of officials enumerated in
Section 9 of PD 733, supra, to whom exclusive use of government motor transportation is
given and (b) "security vehicles" as authorized by the Office of the President, Any
additional exemptions shall be granted only by the President.
3. By "security vehicles" are meant those which are engaged in security missions or
intelligence work. The mere use in some government vehicles of security plates does not
necessarily give them the character of security vehicles.
4. Such security vehicles are, for obvious reasons, exempted from the markings of "For
Official Use Only." However, users of said vehicles are required to comply with the trip
ticket requirement as well as with the regulations that government vehicles be kept in
government garages, when not in use for official business. For the purpose of audit, it is
enough that the destination and duration of the trip is indicated in the trip ticket without
specifying the purpose for which the trip is being undertaken.
5. Government vehicles must be kept in government garages. If the office or agency does
not maintain a garage, a certification to that effect maybe made by the head of office or
agency, duly noted by the unit/agency Auditor. In this case, said government vehicles
may be kept elsewhere, provided that the official to whom the vehicle is assigned
assumes complete responsibility therefor.
6. As regards City Mayors who are not among the officials specifically mentioned in Section
4 of Executive Order No. 31, Series of 1954 as entitled to government transportation, they
may not avail of a government vehicle in the discharge of their official functions unless
expressly authorized by their respective city charters or by the Office of the President, as
an exception to said Executive Order No. 31. In any case, if the authority granted does not
define the nature or extent of their use of government vehicles, the purpose or purposes
thereof shall be the same as that/those prescribed for provincial officials.
7. Finally, it may be stressed that the regulations prescribed in Commission on Audit
Circular No. 75-6, supra, for the proper use of government vehicles are regulations
provided by law. The only role of this Commission in so far as these regulations are
concerned, is to see to it that they are implemented and enforced strictly in accordance
with its bounden duty to safeguard government funds and property as ordained by the
Constitution.
Please be guided accordingly.

(SGD.) FRANCISCO S. TANTUICO, JR.

​Acting Chairman

ATTACHMENT
Form A

Form A

Republic of the Philippines Department

of _________________
______________________________
(Name of Bureau or Office

_______________
(Date)
 (Date)

DRIVER'S TICKET

A. To be filled by the Administrative Official Authorizing Official Travel:

1. Name of driver of the vehicle _________________________________________

2. Government car to be used, Plate No. __________________________________
3. Name of authorized passenger ________________________________________
4. Place or places to be visited/inspected __________________________________
5. Purpose ____________________________________________________________

B. To be filled by the Driver:

1. Time of departure from Office/garage _______________________ A.M./P.M.

2. Time of arrival at (per No. 4 above) __________________________ A.M./P.M.
3. Time of departure from (per No. 4) __________________________ A.M./P.M.
4. Time of arrival back to office/garage _________________________ A.M./P.M.
5. Approximate distance traveled (to and from __________________ A.M./P.M.
6. Gasoline issued, purchased and consumed: ___________________ A.M./P.M.

a. Balance in tank _________________________________________ liters

b. Issued by office from stock _______________________________ liters
c. Add-Purchased during trip ________________________________ liters
TOTAL ___________________________________________________ liters

7. Gear oil issued ____________________________________________ liters

8. Lub. Oil issued ____________________________________________ liters
9. Grease issued _____________________________________________ liters
10. Speedometer readings, if any:

At beginning of trip ________________________________________ miles/kms.

At end of trip _____________________________________________ miles/kms.
Distance travelled (per 5 above) _____________________________ miles/kms.

11.Remarks: _________________________________________________

I hereby certify to the correctness of the above statement of record of travel.

________________________
(Driver)

I hereby certify that I used this car on official business as stated above.

________________________
(Name of Passenger)

_______________, 19_____

(Date)

Form B

Form B

Republic of the Philippines

Department of
______________

___________________________________
(Name of Bureau or Office)

MONTHLY REPORT OF OFFICIAL TRAVELS (To

be accomplished for each motor vehicle)
 Date _______________
Vehicle Plate No. ________________________ Driver's Name ______________

Distance Gasoline
Date Traveled (in Consumed Oil Used (in liters) Grease Used Remarks
Kms.) (in liters.)

TOTALS

I hereby certify to the correctness of the above statements and that the motor vehicle was used
on strictly official business only.

________________________
Dirver

Approved by:

_______________________
Administrative Officer

Note: This report should be accomplished in triplicate the original of which, supported by the
originals of duly accomplished Driver's Record of travel (Form A) should be submitted, thru the
Administrative Officer or his equivalent, to the Auditor concerned.