or Office shall cause to be kept on a proper form a daily record showing for each day any absence of any employee from duty, due to any cause, and the duration thereof. At the beginning of  each month he shall make full report to the Director of Civil Service of the absences shown by such records for the preceding month. Persons serving in the field or on the water need not be required to keep a daily record but all absences of such employees  must be included in the monthly report of changes and absences. Falsification of time records shall render the offender liable to summary removal from the service and subject him to prosecution as provided by law. [1698-2 ( a, b ); Civil Service Rules, XV, 3.] SECTION  722 . Contributions to Political Fund Prohibited. — No person in the Philippine civil service shall be under obligation to contribute to a political fund or to render any political service, nor shall he be removed or otherwise prejudiced for refusin g to contribute or render any such service; and no officer or employee in the Philippine civil service shall directly or indirectly solicit, collect, or receive from any other officer or employee, any money or other valuable thing to be applied to the prom otion of any political object whatever. Any person violating any provision hereof shall be removed from office or dismissed from the service and shall be subject also to prosecution as provided by law. aHICDc [1698-40.] SECTION  723 . Making Gifts to Official Superiors. — It shall be improper for an officer or employee to make a donation or present any gift of substantial value to an official to whom he is subordinate or to solicit or receive a contribution from other offic ers or employees in the Government service for the making of such donation or gift. It shall likewise be improper for any official to accept any donation or gift as aforesaid offered or presented to him by any person or persons in the Government service su bordinate to himself. SECTION  724 . Political and Religious Affiliations to be Ignored. —  No inquiry shall be made, and no consideration whatever shall be given to any information relative to the political or religious opinions or affiliations of persons examined, or to be exami ned, or of officers or employees in the matter of promotion, and no discrimination shall be exercised, threatened, or promised against, or in favor of, any person employed, examined, or to be examined, because of his political or religious opinions or affi liations; and in making removals or reductions, or in imposing other punishment, for delinquency or misconduct, action shall be taken irrespective of the political or religious opinions or affiliations of the Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 223