The Commission on Audit (COA) has flagged the Philippine Coast Guard (PCG) for its purchase of a bulletproof sports utility vehicle (SUV) in 2022 for P7.8 million without the approval of the Department of Budget and Management (DBM). In its annual audit report, the COA revealed that the PCG purchased one unit Toyota Land Cruiser Prado 4.0 V6 Gas for P4,999,000 with an add-on cost of P2.8 million for bulletproofing. It said the funds used for the purchase came from the PCG’s fuel rebates from Petron Corporation.  Also purchased out of the rebates were 31 brand new (2023 model) Isuzu MUX LS-A 4x2 for P58.9 million. The COA noted that the PCG had rebates worth P163,210,601.08 from 2018 to 2022, and it used P148,230,716.18 for the purchase of motor vehicles. The remaining balance of P14,979,884.90 has yet to be utilized, it said. It said, however, that the rebates were used for the acquisition of vehicles as it cited the 2018 Administrative Order No. 14 which states that "all government agencies are prohibited from acquiring and/or using luxury vehicles for their operations." It pointed out that the administrative order classified a luxury vehicle as one with an engine displacement exceeding 2700 cubic centimeters (CC) for gasoline-fed or 2800 CC for diesel-fed and exceeding four cylinders.  It said that Toyota LC Prado has 3956 CC six-cylinder engine. It cited the justification of the Coast Guard Staff for Logistics (CG-4) that the Toyota LC Prado was "necessary" for them to "ensure safe and secured transportation of the Commandant and to uphold PCG's mandated functions." But, COA said, PCG already has 459 service vehicles. "Considering the total number of motor vehicles owned by the PCG, the necessity of acquiring new vehicles to utilize the rebates from Petron Corporation cannot be adequately established," it said. In the case of the purchase of the bulletproof vehicle, COA stressed that PCG should have secured prior approval from the DBM to comply with Administrative Order No. 14.