November 7, 1975

COA CIRCULAR NO. 1975-006

TO : All Auditors of this Commission; Heads of Departments Chiefs of Bureaus;

Agencies and Offices; Managing Heads of Government-Owned or Controlled
Corporations; Provincial Governors; City Mayors; Municipal Mayors; Provincial; City
and Municipal Treasurers; and All Drivers Concerned
SUBJECT : Regulating the Use of Government Motor Vehicles, Aircrafts, and Watercrafts
In line with the Government's effort to conserve fuel and to economize on expenditures relating to
the use, operation and maintenance of government motor vehicles, aircrafts, and watercrafts of all kinds,
the existing laws and regulations governing the same are hereunder restated for the guidance of all
concerned:
I. Officials entitled to exclusive use of government motor transportation —
Those entitled to the use of government motor transportation chargeable against the
appropriations authorized in Presidential Decree No. 733 except, where otherwise provided therein or
other special laws, are the following officials:
(1) The President of the Philippines;
(2) The Chief Justice of the Supreme Court;
(3) The Presiding Justice of the Court of Appeals;
(4) The Secretary and Undersecretaries of Foreign Affairs;
(5) The Ambassadors, Ministers Plenipotentiary and Consuls-in-charge of Consulates in their
respective stations abroad; and
(6) The Chief of Staff, the Vice Chief of Staff and the Commanding Generals of the Major
Services of the Armed Forces of the Philippines (Sec. 9, PD 733).
II. Bureaus and offices entitled to use, operate and maintain government motor vehicles and launches
—
"No bureau or office shall use, operate or maintain from the appropriations authorized in this Decree
government service cars, jeeps, station wagons, vans, service trucks, pick-up trucks, launches,
speedboats, motorcycles, etc., except the following:
(1) Office of the President (Malacanang), for general service purposes;
(2) The National Media Production Center, for delivery of different media of mass
communications, such as press releases, handbills, pamphlets, posters, motion pictures, and
photo-essay coverage of different projects of the government;
(3) The Maritime Industry Authority, for carrying out its functions and activities under P.D. No.
474;
(4) The Philippine National Volunteer Service Coordinating Office, to facilitate coordination
activities of foreign and domestic volunteers and for general service purposes;
(5) The Games and Amusements Board, for general service purposes and for carrying out its
functions and activities under R.A. No. 309, as amended;
(6) The National Stud Farm, for carrying out its functions in accordance with R.A. No. 4618;
(7) The Budget Commission, for gathering from the various government offices and
instrumentalities such data and information as are essentially material or pertinent to the
Exercise of authority over budget operations and control and for the review and coordination of
legislative proposals of entities of the National Government as well as proposed decrees
executive orders, administrative orders, and bills referred to the Commission for comment and
recommendation, including rendering legal opinions on laws and regulations with budgetary
implications; for the performance of duties connected with the preparation of the National
Budget; for assuring the integrity of financial reports received from the agencies and for the
development of improvements in government-wide accounting and financial reporting system;
for position classification and salary administration including salary survey; and for surveys and
studies on organization and methods analyses;
(8) The Southern Philippines Development Administration for carrying out its functions and
activities under P.D. No. 690.
(9) The National Police Commission, to carry out its functions and activities under R.A. No. 4864,
as amended by P.D. No. 448.
(10) The Professional Regulation Commission, for carrying out its functions, including the holding
of examinations for the practice of different professions regulated by the Government;
(11) The National Economic and Development Authority, for use in the follow-up and execution of
certain phases of the national program of economic and social development and the gathering
of data and information for studies and research work Being undertaken for the formulation of
economic policies including tariff structure and international commercial relations; for use in
inspecting projects being undertaken by the Government jointly with the Agency for
International Development necessary for the efficient supervision and in gathering and
transmitting data for coordination of the Activities of projects; for use in conducting surveys of
statistical services of the Government with a view to reviewing appraising and allotting activities
among the statistical agencies; and for use by the ranking officials of the National Economic
 among the statistical agencies; and for use by the ranking officials of the National Economic
and Development Authority in attending conferences and for gathering and compiling data for
the preparation of the agenda of the council meetings and the distribution of notices of
meetings of the different Authority members;
(12) The Board of Investments, for carrying out its functions under R.A. No. 5186;
(13) The Tariff Commission, for use in the inspection and investigation of local representative
growers, manufacturers and producers and in carrying out its functions and activities under
R.A. No. 1937, as amended by P.D. No. 34;
(14) The National Electrification Administration, for carrying out its functions and activities under
R.A. No. 2717;
(15) The Wage Commission, for general service purposes;
(16) The National Tax Research Center for carrying out its functions and activities under P.D. No.
74;
(17) The Reparations Commission, for carrying out its functions and activities under R.A. No.
1789, as amended;
(18) The National Census and Statistics Office, for carrying out its functions and activities
pursuant to P.D. No. 418;
(19) The Bicol River Basin Council, for the performance of its functions pursuant to Executive
Order No. 412, series of 1973;
(20) The Tondo Foreshore Development Authority, to carry out effectively the functions and
activities pursuant to P.D. No. 570;
(21) The Department of Public Information, for dissemination of information about the
government and its activities;
(22) The Bureau of National and Foreign Information, for general service purposes;
(23) The Bureau of Broadcasts, for covering special events for delayed broadcasts, servicing of
sponsored programs, contacting artists, fetching "sign on" personnel and conducting home
those on "sign off";
(24) The Department of Foreign Affairs and diplomatic and consular establishments abroad, for
carrying out protocol duties, including those connected with the arrival or visit of high
dignitaries and officials or accredited representatives of foreign governments, and for general
service purposes particularly in relation to the delivery of diplomatic pouches to and from
points of embarkation or shipment;
(25) The UNESCO National Commission of the Philippines, for general service purposes;
(26) The Office of the Secretary of Finance, for transporting its personnel in connection with the
examination and/or investigation of factories or establishments of grantees of, applicants for,
tax-exempting privileges as new and necessary industries; or attending conferences in which
the Department of Finance is represented, and for other official purposes;
(27) The Bureau of Customs, for use as the Collector of Customs may recommend and the
Commissioner of Customs may approve;
(28) The Bureau of Internal Revenue, including its Regional Offices, for strict enforcement of the
internal revenue laws and regulations and detection of violation thereof;
(29) The Bureau of the Treasury, for general service purposes and supervision, inspection,
control, and coordination of activities of all units including the Back Pay Office and the different
Regional Offices, for conferences and hearings on fiscal, budgetary and economic matters; for
gathering fiscal data and statistical information essential in the formulation of a realistic cash
management system, for investigation prosecution and hearing of cases pertaining to treasury
matters; for transportation of cash from the Central Bank of the Philippines and vice versa; for
mobility of Treasury Guard Service to cope with any emergency; for information drive on the
functions and activities of the Treasury; and for such other purposes as the Treasurer of the
Philippines may deem necessary to increase the effectiveness of the Bureau;
(30) The Office of the Secretary of Justice, for general service purposes;
(31) The Insurance Commission, for examination of the financial condition and methods of doing
business of insurance companies and for the inspection of buildings in the different blocks of
Manila and its neighboring cities and municipalities and other risks in connection with the
supervision of said office over the fixing of premium rates on non-life insurance, and for
general service purposes;
(32) The National Bureau of Investigation, for detection and investigation of crimes and criminals
and other law violations;
(33) The Commission on Immigration and Deportation, for the enforcement of immigration laws;
(34) The Bureau of Prisons, for conducting prisoners to and from the Bureau of Prisons,
inspection of prison institutions and stations, procuring food supplies and materials and
delivering products of the Prison Industries in Muntinlupa and in the penal colonies;
(35) The Citizens Legal Assistance Office, for carrying out its functions pursuant to Letter of
Implementation No. 4, dated October 23, 1972;
(36) The Office of the Secretary of Agriculture, for gathering agricultural statistics for researches
and analyses in agriculture, for distribution of agricultural information materials for guidance of
farmers in improving their farming methods and for conducting inspection trips to coordinate
agricultural programs;
(37) The Bureau of Plant Industry, for the control of abaca mosaic and other plant pests and
 diseases, and for supervision of agricultural experiment stations, and seed farms and other
plant production activities;
(38) The Bureau of Animal Industry, for the distribution of animal products and transportation of
animals and feeds, including artificial insemination work;
(39) The Bureau of Agricultural Economics, for undertaking nationwide and localized socio-
economic researches and statistical surveys pertaining to agriculture and natural resources;
(40) The Bureau of Soils, for carrying out soil survey and conservation work in the different
regions of the country;
(41) The Bureau of Agricultural Extension, for carrying out its extension work and diffusing among
the people, particularly those in rural areas, useful and practical information on agriculture, soil
conservation, livestock, fisheries, forest conservation, public lands and natural resources laws,
home economics and rural life by means of field demonstrations, lectures, conferences,
publications and other means of disseminating information;
(42) The Office of the Secretary of Natural Resources, for general service purposes in connection
with coordination and supervision of programs under the Department;
(43) The Bureau of Fisheries, for the collection of marine specimens, inspection of experimental
fish farms, distribution of seedlings, fisheries surveys and fish plantings, attendance at fisheries
seminars, conferences and meetings, transportation of furniture, equipment and supplies, for
provincial stations and fish farms, and enforcement of fishery laws, rules and regulations;
(44) The Bureau of Mines, for conducting geological survey exploration, drilling, examination of
mining prospects, mineral land investigation and survey, mineral education, procurement and
distribution of supplies and equipment and for the transportation of mineral samples to and
from the office for the geological, mineralogical and mineral land survey parties operating in
the different parts of the Philippines;
(45) The Bureau of Lands, for the survey and subdivision of public agricultural lands and land
management for general administration and supervision, including the transportation and
delivery of patents and important documents, attendance at official conferences, seminars and
meetings, and for transportation of equipment, supplies and materials watershed
management, scaling and lumber grading, and general administration, including transportation
of cinchona barks equipment and supplies and materials;
(46) The Forest Research Institute for carrying out an aggressive program of research on forest
production and utilization pursuant to P.D. No. 607;
(47) The Southern Cebu Reforestation Development Project (R.A. 4715), for the proper and
effective administration, development and management of timberland areas under its
jurisdiction including researches and general administration;
(48) The Surigao Mineral Reservation Board, for general service purposes;
(49) The Department of Public Works, Transportation and Communications, for gathering from its
bureaus, offices and agencies, including those of other government offices and
instrumentalities of such data and information as are essentially material or pertinent to the
formulation of long range public works programs and in evaluating and checking of
accomplishments and expenditures against duly approved programs of work;
(50) The Board of Transportation, Board of Communications and the Board of Power and
Waterworks, for the regulation and development of public utility services and for general
service purposes;
(51) The National Irrigation Administration, for the construction of irrigation projects and for
carrying out its functions as provided under P.D. No. 552;
(52) The Bureau of Public Works, for undertaking the construction of public works projects,
inspection and supervision thereof, and for the procurement of construction supplies and
materials;
(53) The Bureau of Transportation, for the enforcement of the provisions of the Land
Transportation and Traffic Code, the Civil Aeronautics Act (R.A. No. 776) and for general service
purposes;
(54) The Bureau of Posts, for the operation of postal service;
(55) The Bureau of Telecommunications, for the construction, repair, transfer and maintenance
of telegraph, telephone, and radio stations and circuits and the delivery of telegrams and
radiograms;
(56) The Telecommunications Control Bureau, for the enforcement of telecommunication laws
and regulations, including licensing, monitoring, inspection and investigation;
(57) The Department of Public Highways, for carrying out its functions of construction and
maintenance of roads and bridges and those activities connected therewith, inspection and
supervision of highway and bridge construction and maintenance projects, and for the
procurement of construction supplies and materials pursuant to P.D. No. 458;
(58) The Office of the Secretary of Education and Culture, for the inspection of public and private
schools, public libraries, investigation of cases which require immediate attention, and
performance of its supervisory functions;
(59) The Child and Youth Research Center, for carrying out its functions and activities under R.A.
No. 3458;
(60) The Bureau of Elementary Education, for carrying out its functions and activities, and for
general service purposes;
(61) The Bureau of Secondary Education, for carrying out its functions and activities, and for
(61) The Bureau of Secondary Education, for carrying out its functions and activities, and for
general service purposes;
(62) The Bureau of Higher Education, for carrying out its functions and activities, and for general
service purposes;
(63) The National Library, for carrying out its functions, including procurement and collection of
books, papers, documents and periodicals;
(64) The National Museum, for research, collection and exhibition of scientific specimens and
other cultural projects;
(65) The National Historical Institute, for carrying out the purposes of R.A. No. 4368;
(66) The School for the Deaf and the Philippine National School for the Blind, for marketing,
fetching pupils from their homes to schools and return, and for general service purposes;
(67) The Department of Labor, for the enforcement of labor laws, field inspections, special
investigations and economic surveys for the administration of labor laws;
(68) The Bureau of Labor Standards, for the enforcement of labor laws;
(69) The National Seamen Board, to maximize its effectiveness and mobility in promotional work
relative to the recruitment and placement of Filipino seamen;
(70) The National Manpower and Youth Council, for general service purposes;
(71) The Office of the Secretary of National Defense, in supervising the national defense program
and in the campaign for and maintenance of peace and order;
(72) The Philippine Veterans Affairs Office, for general service purposes;
(73) The Bureau of Coast and Geodetic Survey, for carrying out field reconnaissance,
triangulations, precise leveling and magnetic and gravity measurements, ship servicing canvass
procurement and delivery of supplies and delivery of receipt of official publications, documents
and shipments;
(74) The Office of Civil Defense, for general service purposes in connection with the
establishment and administration of the national civil defense program;
(75) The Philippine Atmospheric, Geophysical and Astronomical Service Administration (PAGASA),
for the maintenance, operation and inspection of its meteorological stations, including the
Manila International Airport Forecasting Center and the Diliman Geophysical and Astronomical
Stations, pursuant to P.D. No. 78;
(76) The Armed Forces of the Philippines, during military operations and activities connected with
the maintenance of peace and order;
(77) The National Intelligence and Security Authority, in coordinating the national intelligence
activities and in carrying out its functions in the interest of national security;
(78) The Department of Health, for the use of the Tuberculosis Control Projects in BCC
Vaccination and Mobile X-ray Examination Units, the Office of Health Education and Personnel
Training in exhibiting health films and dissemination of health information in rural areas, the
Malaria Eradication Service in connection with the spraying, inspection and instituting anti-
malaria measures and other activities related to its eradication campaign, the Office of
Administrative Services and Regional Health Offices, for the procurement of medicines,
medical and office supplies and other materials, their storage and their distribution and
shipment to the field to serve the rural areas, and other closely related administrative services,
for sanitaria ambulance service and procuring food supplies and materials for lepers and other
persons suffering from skin diseases;
(79) The Bureau of Dental Health Services, for carrying out its functions and activities under R.A.
No. 3814;
(80) The Bureau of Health and Medical Services, for health, sanitation, prevention and control of
epidemics, and government hospitals for ambulance service and procuring food supplies and
materials for subsistence of patients and personnel thereto;
(81) The Bureau of Quarantine, whenever used by quarantine officers exclusively for quarantine
work;
(82) The Bureau of Research Laboratories, in connection with its health research and laboratory
activities, including the distribution of vaccine, sera and other biological preparations;
(83) The Food and Drug Administration, for administering and supervising the implementation of
R.A. No. 3720 and the rules and regulations issued pursuant to said act;
(84) The Philippine Medical Care Commission, for general service purposes;
(85) The Tondo General Hospital and Medical Center, for ambulance service and for procuring
food supplies and materials for the subsistence of patients and personnel entitled thereto,
including domiciliary service and for general service purposes;
(86) The Dangerous Act Board, for coordination with all governmental and private agencies to
solve the escalating drug addiction problems;
(87) The UNICEF Programmed of the Philippines, for use in connection with the supervision and
inspection of feeding agencies in the cities and rural areas;
(88) The Office of the Secretary of Trade, for general service purposes in connection with
coordination and supervision of programs under the department and for the promotion of retail
trade;
(89) The Bureau of Domestic Trade, for business promotion and regulation and inspection of
commercial establishments;
(90) The Sugar Quota Administration, for general service purposes and for the supervision and
inspection of all sugar centrals in the Philippines, including mill site and subsidiary warehouses,
for the investigation of conflicts arising between planters and millers, and for conducting crop
surveys of the sugar cane plantations;
(91) The Philippine Patent Office, for general service purposes;
(92) The Bureau of Foreign Trade, for gathering exhibit items for display in international fairs and
expositions and Philippine Houses abroad, and for the transportation of foreign officials on
trade mission in the Philippines;
(93) The Securities and Exchange Commission, for the enforcement of the Securities Act and
related laws;
(94) The National Cottage Industries Development Authority, for general service purposes and for
the implementation of the provisions of R.A. No. 3470 on the promotion and development of
cottage industries;
(95) The Bureau of Industrial Promotion, for the promotion and development of medium and
small-scale industries and for general service purposes;
(96) The Philippine Bureau of Products Standards, for carrying out its functions and activities
provided in Republic Act No. 4109;
(97) The Cottage Industry Development Enterprise, for carrying out its functions and activities
pursuant to Executive Order No. 13, Series of 1971;
(98) The Department of Tourism, for carrying out its functions pursuant to P.D. No. 189;
(99) The Department of General Services, for regulating and performing, for government entities,
the functions pertaining to procurement and supply, building and real property management,
disposal of surplus property, records management, and government printing services;
(100) The Bureau of Supply Coordination, for carrying out its functions and activities relative to
shipping and deliveries of supplies, materials and equipment, and in connection with the
inspection, appraisal and disposal of unserviceable government property located in the
different bureaus and offices of the government;
(101) The Bureau of Building and Real Property Management, for the performance and
coordination of programs related to the maintenance, repair and custody of national buildings
and the administration of real properties of the National Government;
(102) The Government Printing Office, for general service purposes, and the delivery and/or
shipment of printed matters, books and/or forms to various offices;
(103) The Department of Social Welfare, for carrying out its functions and activities and for
general service purposes;
(104) The Department of Agrarian Reform, and its bureaus and regional offices, for carrying out
its functions and activities provided in R.A. No. 3844, as amended, and other laws entrusted to
it for implementation;
(105) The Office of the Secretary of Local Government and Community Development, for general
service purposes; and the Bureau of Local Government, to carry out its functions and activities
in extending the various technical assistance to local government units;
(106) The Bureau of Community Development, to carry out its functions and activities for
community development;
(107) The Bureau of Cooperative Development, for the promotion, organization, development
and evaluation of cooperatives throughout the country;
(108) The National Science Development Board, for use in inspecting research projects
undertaken by government offices, bureaus, and entities and private establishments, and to
coordinate all scientific and technological researches;
(109) The National Institute of Science and Technology for visit and inspection of factories, for the
collection of forest plants, animal and marine by-products and agricultural wastes for use in
research and laboratory investigations, including survey of sources of raw materials in different
regions and other activities, and for general service purposes;
(110) The Philippine Atomic Energy Commission, for use in the coordination and execution of
nuclear research plans, attendance of staff members in conferences and consultations with
different public officers and representatives of foreign governments, and the setting up of a
training program in cooperation with the U.P.;
(111) The Philippine Investors Commission, for general service purposes;
(112) The Forest Products Research and Industries Development Commission, for the
transportation of logs, timber, lumber and other forest products as materials for research as
well as supplies, materials, machinery, equipment and personnel necessary for research and
industries development;
(113) The Commission on Volcanology, for inspecting and observing volcanoes, and warning
people in danger areas;
(114) The Metals Industry Research and Development Center, for carrying out the provisions of
R.A. No. 4724;
(115) The Science Foundation of the Philippines, for use as a mobile unit and for general service
purposes;
(116) The Philippine Science High School, for auditing and inspecting laboratories and scientific
exhibits, for collecting specimen and other materials needed in laboratory, research, and for
general service purposes;
 general service purposes;
(117) The Philippine General Hospital, for ambulance and domiciliary services and procuring food
supplies and materials for the subsistence of patients and personnel entitled thereto;
(118) The Mountain State Agricultural College, for general service purposes;
(119) The Commission on Audit, for general service purposes and for the supervision, inspection
and control of auditing units, for the inspection of equipment and supplies and materials
delivered to the various bureaus and offices of the Government, as well as to sites of public
construction, and for regular and surprise examinations of collecting, disbursing and other
accountable officers;
(120) The Commission on Elections, for the enforcement of election laws and for carrying out its
functions pursuant to the provisions of the Constitution and R.A. No. 6388;
(121) The Civil Service Commission, including its Regional Offices, for the enforcement of Civil
Service Laws and regulations and for general service purpose;
(122) The Supreme Court, for general service purposes;
(123) The Court of Appeals, for general service purposes;
(124) The National Labor Relations Commission, for carrying out its functions and activities under
P.D. No. 424;
(125) The Court of Tax Appeals, for transportation of its personnel whenever the Court holds its
sessions outside of the City of Manila, pursuant to Section 6 of R.A. No. 1125; and
(126) The Juvenile and Domestic Relations Courts, for conducting to and from the Courts,
dependent neglected or delinquent children committed to the care of persons or institutions
and for inspection and supervision thereof."
III. Officials entitled to use of more than one motor vehicle —
"With the exception of the President, no government officials or employee authorized to use any
vehicle operated and maintained from the funds appropriated in this Decree shall be allowed to use
more than one such motor vehicle: PROVIDED, HOWEVER, That the Chief Justice of the Supreme
Court may be allowed to use two motor vehicles." (Section 14, P.D. No. 733).
IV. Those entitled to the use of Aircrafts, Vessels and Motor Vehicles of the Armed Forces of the
Philippines —
"3. The Secretary of National Defense may authorize the use of aircrafts, vessels and
motor vehicles of the Armed Forces of the Philippines in connection with the peace and order
campaign and other activities of the Department, any provision of law to the contrary
notwithstanding."
"32. The use of Philippine Air Force aircraft and Philippine Navy watercraft shall be limited to
military personnel and their immediate dependents, and the President of the Philippines, their aides
and guests, civilian of any organization or agency to extend relief in cases of disasters and calamities,
settlers with their farm implements going to the settlements, and prisoners and prison guards without
subsistence from Manila to the provinces and vice versa. Bona fide veterans, reserve components
including ROTC cadets and WATC cadettes receiving training, and such other persons who may be
authorized by the Secretary of National Defense are also authorized the use AFP watercraft/aircraft.
Authority extended to the latter persons shall be reflected in appropriate invitational orders which
may also provide for the fees to be collected from such passengers pursuant to the provisions
Section 572 of the Revised Administrative Code, as amended: PROVIDED, FURTHER, That the rate
charged shall not be in excess of the rates charged by commercial lines." (Special Provisions, Office
of the Secretary of National Defense, P.D. 733).

Except in the cases enumerated above, the use of aircraft, watercraft, vessels, and motor vehicles of the AFP
for any other purpose is unauthorized.
V. Regulations in the Proper Use of Government Vehicles —
(1) Use of trip tickets —
The use of government motor vehicles by the bureaus and offices enumerated under Sec.
12 of Presidential Decree No. 733 for the purpose herein indicated shall be authorized
only through the issuance of each trip ticket, duly signed by the Chief or the
Administrative Officer of the bureau, office or entity concerned in Form A, Driver's Trip
Ticket, sample attached (Section 13, ibid.). At the end of each month, the date shown on
all the trip tickets (Form A) issued during the month should be transcribed or
summarized in chronological order in a Monthly Report of Official Travels (Form B) sample
attached, to be accomplished by the driver of each car concerned. The Monthly Report of
Official Travels should be accomplished in triplicate, the original thereof supported by all
the Driver's Trip Tickets, to be submitted, thru the administrative officer (or equivalent
officer) of the bureau, office or entity concerned, to the auditor thereof, the duplicate to be
kept by the bureau, office or entity, and the triplicate to be retained by the driver (General
Circular No. 26, dated July 28, 1953).
Except in emergency cases, under no circumstance should government motor vehicles be
used without the corresponding trip ticket having been duly issued by the official
designated for the purpose. In case of use of said vehicles without such trip tickets, the
official to whom the vehicle is assigned, his driver and other passengers shall be held
personally liable for the unauthorized use thereof.
Agents of the Land Transportation Commission and members of the Highway Patrol Group
have been requested to assist in the apprehension of any official/employee and driver
found violating this regulation.
 found violating this regulation.
(2) Marking "For Official Use Only" —
All motor vehicles owned by the National Government, its agencies and instrumentalities,
and all local government units including government-owned or controlled corporations,
except those used by the officials enumerated under No. I hereof, should be plainly
marked:
FOR OFFICIAL USE ONLY (3 inches)
under which should be written the corresponding name of the bureau, office, corporation,
provincial, city, municipality, or other local government unit operating or using the name.
The mark should appear on each side of the motor vehicle. When there is no sufficient
space on each side, the same should appear at the back and on the front just below the
windshield of the motor vehicle. (General Circular No. 59, dated November 20, 1958).
(3) Use for Official Purpose —
Government motor vehicles should be used strictly and exclusively for official business. In
other words, the use thereof for private social functions such as receptions, balls,
theatres, and for other personal purposes is absolutely prohibited. The use of government
transportation by the spouses, children, relatives, friends, etc. of the officials entitled
thereto is included in the prohibition even if they are in the company of said officials.
Unless specifically authorized by the Office of the President, government motor vehicles
shall not be used for fetching officials or employees from home to office or vice-versa.
(General Circular No. 26, dated July 28, 1953; Memorandum Circular No. 332, dated June
12, 1957).
However, insofar as the use of government vehicles by local government officials is
concerned, the same is governed by Executive Order No. 31, Series of 1954, particularly
Section 4 thereof, which provides:
"4. In view of the nature of their duties and responsibilities and their official and
social standing in their communities, the chiefs of offices — provincial governors, provincial
treasurers, provincial auditors, division superintendents of schools, district health officers,
district engineers, and others of equal rank shall be entitled to government transportation
from residence to office and vice-versa and in connection with civic and semi-official activities
beneficial to the public interest, such as the conduct of drives for voluntary contributions for
charitable purposes, attendance at public functions, and others of similar nature."

(4) Use of Government Plates —

All government motor vehicles shall bear government plates only. In case of bureaus,
offices and agencies maintaining funds for intelligence purposes, the heads of such
bureaus, offices or agencies are hereby requested to submit a list of security vehicles
which may be added to the existing list of vehicles exempt from using government
plates. Only the President, however, can authorize additional exemptions.
(5) Keeping in Government Garages —
All government motor vehicles are required, when not in use, to be kept in the garage
provided thereof by the bureau or office or entity to which they belong except when in use
for strictly official business outside office hours. (Section 13, P.D. 733).
VI. Prohibition Against Use of Government Vehicles by Officials provided with transportation
allowance —
No official who has been furnished motor transportation allowance by any government corporation
or any other office shall be allowed to use motor vehicle transportation operated and maintained from
funds appropriated in the above cited Decree. (Section 14, P.D. 733).
VII. Enforcement of the Laws and Provisions of this Circular —
For the strict enforcement of this Circular, the Commission on Audit has enlisted the assistance of
the Land Transportation Commission and the Highway Patrol Group of the Philippine Constabulary to
make apprehensions of any official/employee and driver of any government vehicle violating the
provisions thereof.
The Auditors and Accounting Officers concerned as well as officials who have control over the
aircrafts, watercrafts, naval vessels and government-owned motor vehicles, are hereby enjoined to
enforce strictly the abovequoted provisions of law and the provisions of this Circular.
All Auditors are, accordingly, directed to disallow in audit expenses in connection with the operation
and use of government vehicles unless the vehicles involved have been properly marked with the words,
"FOR OFFICIAL USE ONLY" etc., in accordance with regulations, the RP plate installed and the prescribed
driver's trip ticket duly accomplished. Likewise, expenses regarding any misuse of government vehicles,
military aircrafts, watercrafts and vessels shall be disallowed in audit. The official (and his driver) found
responsible for the unauthorized use or misuse of said vehicles shall be held personally liable for the
expenditures arising therefrom, and in addition, shall be held liable to administrative, criminal or civil
prosecution as maybe warranted by the circumstances, including the withdrawal of the privilege to use
government transportation.
The Auditors are hereby required to submit a report of compliance with the provisions of this
Circular by their respective bureaus, offices or agencies, beginning November 30, 1975, and every fifteen
(15) days thereafter.
 All existing circulars and memoranda inconsistent herewith are repealed/modified accordingly.

(SGD.) FRANCISCO S. TANTUICO, JR.

Acting Chairman
NOTE: Heads of Departments, Provincial Governors and Provincial Treasurers are requested to
transmit the contents of this Circular to all concerned under their respective jurisdictions.