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88-36 June 6, 1988 SUBJECT : Prohibition from Practice of Profession by Officials and Employe es 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 undertak ing without a written permission from the head of Department: Provided, That thi s 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 o f the Government; x x x. WHEREAS, the Code of Ethics for Government Auditors promulgated under CO A Resolution No. 86-50 provides that the government auditor owes an undivided du ty to the public whom he serves, and should not place himself in a position whic h will subject him to conflicting ideas or expose him to the temptation of actin g in a manner other than in the best interest of the public; WHEREAS, the Commission is cognizant of the possible conflict of interes t that may arise if a COA official or employee is allowed to practice his/her pr ofession 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 wi th the proper discharge of their duties; NOW, THEREFORE, the Commission Proper has resolved to prohibit, as it do es 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 commissione d as Notary Public upon prior permission from the Chairman. In line with this policy, any request for permission to teach or to appl y for commission as Notary Public shall be addressed to the Chairman and properl y endorsed by the unit Head and/or Director concerned, as the case may be, who s hall 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 benefic ial 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 governm ent property will be used for the purpose, and that the efficiency of the offici al or employee concerned will not in any way be impaired thereby. Strict adherence to the guidelines herein above set forth is hereby enjo ined. Let a copy of this Resolution be furnished all Directors, Assistant Dire ctors, Division Chiefs, Heads of Auditing Units, and all Others concerned for th eir information and guidance. Quezon City, June 6, 1988.

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