In COA Memorandum No. 95-073 dated 24 April 1995, the guidelines on the attendance of COA personnel to seminars, workshops and conventions sponsored by professional organizations was issued in order to continuously upgrade their skills and expertise, and to keep them abreast with the developments in their profession. This is in recognition by the Commission that human resources are its most valuable asset that continuously needs opportunities for professional development and skills enhancement.

There are recurring complaints, however, that this Commission sends participants to seminars, workshops and conventions sponsored by professional organizations who are not legitimate or licensed members thereof. This causes conflict and animosity among the personnel in the workplace, and triggers complaints from participants from other government agencies and private institutions.

In view thereof, there is a need to amend the guidelines by giving preference to the attendance only of legitimate/licensed members of professional organizations and to uphold also the integrity of the said organizations, as follows:

1. Only Certified Public Accountants (CPAs) shall be allowed to attend seminars, workshops and conventions sponsored by the Government Association of Certified Public Accountants (GACPA) and Philippine Institute of Certified Public Accountants (PICPA); lawyers for the Integrated Bar of the Philippines (IBP); licensed Civil Engineers for the Philippine Institute of Civil Engineers (PICE); licensed Architects for the United Architects of the Philippines (UAP), and the like;

2. CPAs and non-CPAs may be allowed to attend seminars, workshops, conventions and the like sponsored by the Philippine Association for Government Budget Administration (PAGBA) and the Association of Government Accountants of the Philippines (AGAP) and other similar organizations;

3. The seminars, workshops and conventions must not exceed five days and must have direct relation or relevance to the official work, function or performance of the attendees;

4. The attendees must be permanent employees who have rendered actual service of at least three (3) years in the Commission. For mandatory continuing education program of the professional organization, however, a one year uninterrupted service may suffice;

5. The attendance shall not adversely affect the functions of the office or the performance of the personnel;

6. The seminar fee shall not exceed the amount set by the Department of Budget and Management, unless exemption from the limit is authorized;

7. The seminar fee and travel expenses shall be charged against the appropriate funds of the sector or office;

8. Concerned employees must be allowed to attend only one seminar, workshop or convention in a year in each of the professional organization to which they belong; and

9. The Assistant Commissioner and the Director concerned shall determine the number of attendees pursuant to COA Memorandum No. 2005-078 dated 10 October 2005, and must ensure that every legitimate/licensed member is given equal opportunity to attend the same;

10. The Assistant Commissioner may send delegates to a convention in excess of the allotted number of participants, subject to the approval of the Chairman;

11. The seminar, workshop or convention is not offered by the Professional Development Sector.

This Memorandum supersedes COA Memorandum No. 95-073 dated April 24, 1995 and amends items A and B of COA Memorandum No. 99-027 dated June 7, 1999 as regards the attendance thereof.

For guidance and strict compliance.