Are the special allowances for transportation and communication disbursed to an employee of the Ministry of Tourism—prior to the actual commencement of inspection using his private car—considered unlawful, knowing that their disbursement is with the manager's approval?

It is not forbidden for you to receive bonuses if your manager is authorized by the ministry to dispose of them. However, if he is not authorized, then you are not entitled to receive bonuses related to inspection unless you actually went out for inspection and met the conditions for eligibility.