Domingo v.

CoA
G.R No. 112371
October 7, 1998
PURISIMA, J.:
DISCRIPTION OF THE CASE:
This case is about claiming transportation allowances
STATEMENT OF FACTS:
Aida Domingo (Domingo) was appointed as President of Regional
Director, Region 5 of the Department of Social Welfare and Development
(DSWD), and she assumed office as such. Several government vehicles were
endorsed to the personnel of the entire Region 5 DSWD.
Regional Auditor Manuel Canares (Canares) sent a notice to Domingo
that officials who were provided vehicles were still collecting transportation
allowances. Canares requested her to instruct all personnel to cease
collecting transportation allowances.
Domingo asked for reconsideration stating that she should get
transportation allowance on days that she did not use the government
vehicles. Canares denied the petition on the grounds that he followed the
Commission on Audit's (CoA) prior decision where
which held that
government officials which have been allotted vehicles cannot collect
transportation allowances whether or not he/she uses the vehicles.
STATMENT OF THE CASE:
Domingo asked for reconsideration for the directive issued by Canares.
He denied the Domingo's petition for motion for reconsideration and issued
her CSB, hence this petition.
ISSUE:
Whether or not Domingo can collect transportation allowances despite
having been allotted vehicles for their office.
RULING:
The Petition is DISMISSED, and the Decision of the CoA is hereby
AFFIRMED.

When the law is clear and categorical, there is no room for construction or
interpretation, only implementation is needed.
According to the General Appropriations Act (GAA) of 1991:
"The transportation allowance herein authorized shall not be granted to
officials assigned a government vehicle or use of government motor
transportation." (underline provided)

This provision is categorical in providing that those who use government

vehicles and government motor transportation cannot avail transportation
allowances. The use of the words "assigned" and not "used" means that it is
not necessary for the vehicles to be used by said persons. It is of no moment
that the vehicles assigned were for the whole Region 5 DSWD, and not
specifically for Domingo.
DISPOSITIVE PORTION:
WHEREFORE, the appealed decision of the Commission on Audit is hereby
AFFIRMED. No pronouncement as to costs.
SO ORDERED.