COMMISSION ON AUDIT RESOLUTION NO.

88-36 June 6, 1988

SUBJECT : Prohibition from Practice of Profession by Officials and Employees of the

Commission on Audit.

WHEREAS, Section 12 of Civil Service Rule XVIII provides that “No officer or employee
shall engage directly in any private business, vocation or profession or be connected with any
commercial, credit, agricultural or industrial undertaking without a written permission from the
head of Department: Provided, That this prohibition will be absolute in the case of those officers
and employees whose duties and responsibilities require that their entire time be at the disposal
of the Government; x x x.”

WHEREAS, the Code of Ethics for Government Auditors promulgated under COA
Resolution No. 86-50 provides that the government auditor owes an undivided duty to the public
whom he serves, and should not place himself in a position which will subject him to conflicting
ideas or expose him to the temptation of acting in a manner other than in the best interest of the
public;

WHEREAS, the Commission is cognizant of the possible conflict of interest that may
arise if a COA official or employee is allowed to practice his/her profession while remaining in its
employ;

WHEREAS, all personnel of the Commission are bound to act primarily for the benefit of
the public and to refrain from activities which will interfere with the proper discharge of their
duties;

NOW, THEREFORE, the Commission Proper has resolved to prohibit, as it does hereby
prohibit, as a matter of policy, all personnel of this Commission from engaging in the practice of
any profession so long as they remain in its employ, except when such practice is confined and
limited to the pursuit of a teaching career after office hours or, in the case of lawyers, when they
are commissioned as Notary Public upon prior permission from the Chairman.

In line with this policy, any request for permission to teach or to apply for commission as
Notary Public shall be addressed to the Chairman and properly endorsed by the unit Head
and/or Director concerned, as the case may be, who shall make the appropriate
recommendation thereon. Any action to be taken on such request shall be on a case to case
basis with a view to determining the beneficial effect of the grant thereof on public interest.

It is understood that the time that will be devoted to the professional activities herein
authorized is outside of regular office hours, that no government property will be used for the
purpose, and that the efficiency of the official or employee concerned will not in any way be
impaired thereby.

Strict adherence to the guidelines herein above set forth is hereby enjoined.
 Let a copy of this Resolution be furnished all Directors, Assistant Directors, Division
Chiefs, Heads of Auditing Units, and all Others concerned for their information and guidance.

Quezon City, June 6, 1988.

(SGD.) EUFEMIO C. DOMINGO, Chairman

(SGD.) BARTOLOME C. FERNANDEZ, JR., Commissioner
(SGD.) ALBERTO P. CRUZ, Commissioner