Term
| What is the fundamental ethics principle to which government employees should subscribe? |
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Definition
| Public service is a public trust. Government employees should not abuse their public position to enrich themselves or others. |
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Term
| What are some sources of guidelines on ethical behavior? |
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Definition
Codes of conduct of professional associations (AGA and AICPA)
Ethical codes adopted by government entities
Hatch Act |
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Term
| What are the CGFM CPE requirements? |
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Definition
| 80 hours every two years in government financial management topics or related technical subjects. |
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Term
| What are the four steps that can frequently be taken to "cure" a conflict of interest? |
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Definition
- Recusal- written agreements to not participate in specific decisions or matters. Effective in isolated incidents.
- Waiver- possible if financial interest is not so substantial as to likely affect services. Usually granted by the head of the agency
- Qualified Blind Trust- assets are put in care of an independent trustee. (May not "cure" in some cases)
- Disvestiture- sale or other disposal of assets. Often last resort do to the potentially expensive effect.
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Term
| What is the proper course of action if you are faced with an ethical dilemma and are uncertain of the correct response? |
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Definition
| Consult with your agency ethics official, supervisor or senior official |
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Term
| Explain what is meant by ethical behavior is self imposed. |
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Definition
| Ethics go beyond the requirements of laws and regulations and rely on voluntary self-discipline. Actions may be legal but unethical. Behavior the "merely" appears improper, or that causes a loss of public confidence, is a violation of ethics. |
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Term
| Describe some of the AGA's Code of Ethics fundamental principles. |
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Definition
- Integrity- be straightforward and honest
- Objectivity- be fair, no prejudice or bias
- Professional competence and due care- perform with competence and maintain up to date knowledge
- Confidentiality-
- Professional behavior-
- Technical standards- adhere to relevant technical and professional standards; comply with instructions so far as they are compatible with integrity, objectivity and independence.
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Term
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Definition
| The Hatch Act of 1939 prohibits federal employees from engaging in partisan political activity. |
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Term
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Definition
| To maintain objectivity, government employees should provide full and accurate information to their superiors and to members of the public (within disclosure and confidentiality rules). They should support elected and appointed officals by upholding their decisions and implementing their policies (within legal and moral restraints) despite personal preferences. |
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Term
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Definition
| To be free of relationships that may impair, or appera to impair, one's ability to act with objectivity. Independence is the quality of being free of any obligation to particular parties or interests. |
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Term
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Definition
| To discharge professional responsiblities with competence and diligence. Public officials must take positive efforts to obtain the knowledge and skills needed for their positions and to update their skills through continuing education. Due care also means exercising appropriate supervision over others. |
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