COA notes laxity on use of PMA fuel allowances

FORT DEL PILAR, Baguio City ,Philippines  – The Commission on Audit (COA) has recommended that the Philippine Military Academy (PMA) tighten its control on fuel allowances and purchase of vehicle spare parts after it noted an apparent laxity in its procedures.

A COA report still addressed to former PMA superintendent Vice Admiral Leonardo Calderon said six academy officials authorized to use petroleum, oil and lubricant fleet cards failed to submit any supporting documents last year.

The PMA is now headed by Maj. Gen. Nonato Peralta.

Capt. Agnes Lynette Flores, PMA information chief, however, said the PMA, “as an institution, upholds the principle of accountability and responsibility in all phases of its operation and transactions.”

In its report, COA said a total of P1,065,208.48 was paid to Petron Corp. in Makati City from Jan. 1 to Dec. 31 last year for six fleet cards.

“Post-audit, however, disclosed that no documents or reports, to monitor, manage or justify the purchase of fleet cards were attached to the disbursement vouchers,” COA said.

Since the six users failed to submit receipts in the form of computer printouts containing details such as transaction limit, frequency of refueling for each day and monthly limit after each transaction, COA auditors said they could not determine how often the individual fleet cards were reloaded as well as the necessity for fuel usage.

Flores said the PMA has complied with the COA recommendations on the petroleum, oil and lubricant allowances “by implementing stricter measures to ensure proper monitoring of the consumption of fuel through the fleet cards.”

COA also noted incomplete documentation in support of disbursement vouchers on the repair of PMA service vehicles.

Under the new government accounting system, COA said agencies are required to prepare a waste materials report (WMR) to support repairs of motor vehicles or other equipment that involve replacement of worn-out items or spare parts.

COA has recommended that the PMA require its supply accountable officer to prepare the WMR for monitoring of accountabilities for and disposal of the replaced parts.