COMMISSION ON AUDIT CIRCULAR NO. 77-61 TO September 26, 1977 : 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; all Drivers concerned and all others concerned. SUBJECT : Prescribing the Use of the "Manual of Audit for Fuel Consumption of Government Motor Vehicles." In order to minimize wasteful, excessive and unnecessary expenditures for fuel consumption of government vehicles, in line with the government's concern and efforts to ensure the effective conservation of energy and proper utilization of government motor transportation, this Commission hereby prescribes the attached "Manual of Audit for Fuel Consumption of Government Motor Vehicles"* for the guidance of all concerned. All auditors and others concerned shall see to it that the requirements applicable to the audit of fuel consumption and use of government vehicles as discussed in the attached Manual are strictly complied with. (SGD.) FRANCISCO S. TANTUICO, JR., Acting Chairman *For sale at the COA Library