Department of Finance Code of Conduct

June 25, 2010 DOF DEPARTMENT ORDER NO. 021-10 DEPARTMENT OF FINANCE CODE OF CONDUCT WHEREAS, Section 1, Article XI of the 1987 Constitution explicitly declares that public office is a public trust and public officers and employees must at all times be accountable to the people, serve them with utmost responsibility, integrity, loyalty, and efficiency, act with patriotism and justice and lead modest lives; DSHTaC WHEREAS, it is the declared policy of the State to maintain honesty and integrity in the public service and to take proactive and effective measures against graft and corruption, and Section 13 of Republic Act 6713 series of 1989 otherwise known as the "Code of Conduct and Ethical Standards for Public Officials and Employees" provides that nothing in said Act shall be construed to demean from any law or any regulation prescribed by anybody or agency, which provides for more stringent standards for its officials and employees; WHEREAS, Republic Act 9485 otherwise known as the "Anti-Red Tape Act of 2007" provides that the State shall maintain honesty and responsibility among its public officials and employees. It shall take appropriate measures to promote transparency in each agency with regard to the manner of transacting with the public, which shall encompass a program for the adoption of service standards and simplified procedures that will reduce red tape and expedite transaction in government; WHEREAS, in addition to statutory provisions and Civil Service Law and rules governing the ethical conduct of public officials and employees, the DOF Institutional Culture series of 1992 and Moral Renewal Action Plan (MRAP) pursuant to Administrative Order No. 255 dated January 30, 2009 there is a need to adopt a code of conduct that are peculiar to officials and employees in the Department of Finance (Proper); NOW THEREFORE, the Department of Finance (Proper) hereby promulgates this Code of Conduct: GENERAL PROVISIONS SECTION 1. Title. This Code shall be known as the "Code of Conduct of the Department of Finance". SECTION 2. Objectives. The following are the objectives of the Code of Conduct: a. To establish a common and consistent framework across DOF organization as to how it will achieve its missions and goals; b. To provide directions and clarifications on how to conduct day to day government activities taking into consideration high business ethics and personal integrity and ensure credibility and reputation as an organization; c. To align the interests of the DOF and its employees and provide them with opportunities for growth and development; d. To maintain the highest standards of integrity in the conduct of the DOF mandate, including acting at all times in an honest and ethical manner, in compliance with all ethics related laws and regulations and avoiding actual, potential or apparent conflict of interest; e. To act with accountability and transparency in all actions related to the performance of their duties and responsibilities. Thus, they should act with professionalism and integrity, keeping in mind the honor and dignity of the DOF; f. To promote professionalism and standards of excellence in the DOF; and g. To sustain a culture where honest and ethical conduct is recognized, valued and exemplified throughout the DOF. LLjur SECTION 3. DOF Vision and Mission Statements. The DOF envisions to be a world class, internationally recognized fiscal authority and Chief Architect of Philippine economic policy, that can be relied upon to finance the development requirements of a dynamic, globally competitive and socially inclusive Philippine economy, and manned by committed men and women of proven competence and integrity. The DOF shall take the lead in providing a solid foundation for the achievement of this vision, by building a strong fiscal position through the following: a. Formulation, institutionalization and administration of sound fiscal policies; b. Improvement of tax collection efficiency; c. Mobilization of adequate resources at most advantageous terms to meet budgetary requirements; d. Sound management of public sector debt; and e. Initiation and implementation of structural reforms. SECTION 4. Core Values. The Department of Finance (Proper) is committed to uphold the following core values as exemplified in the existing DOF Institutional Culture: I am a public servant in the Department of Finance I seize the initiative To improve a little each day In the way that I am; In the way I care; In the way I work. I strive for excellence In everything I do By the pursuit of competence; By the constant search of professionalism; By the observance of team work. I take the lead and serve; By putting country above self; By showing concern for others; By thinking of myself last. I think and act to ensure Integrity in the life I live; The efficiency of the work I do; The effectiveness of the service I render. I believe that God is my Father Who cares for and helps me always. SECTION 5. Scope and Applicability. This Code shall apply to all officials and employees of the DOF regardless of employment status including those on leave, and those classified as contractual employees such as detailed, out-sourced, consultants and trainees. ECDAcS This Code shall complement the provisions of Republic Act 6713 otherwise known as the "Code of Conduct and Ethical Standards for Public Officials and Employees", its Implementing Rules and Regulations, the Anti Red Tape Act of 2007 and issuances of the Civil Service Commission, and other relevant laws. SECTION 6. Definition of Terms. a. Agency the DOF Proper. b. Agent a person who acts in representation of another. c. Affinity the relationship by marriage as between the husband and his wife's blood relations or between a wife and her husband's blood relations (such as in-laws of the DOF official and employee by civil degree). d. Benefit refers to a right, privilege, entertainment, exemption or any other similar act of liberality in favor of another. e. Consanguinity the relation of people who descend from the same ancestor: Lineal consanguinity is the relation in a direct line such as between parent, child, and grandparent. It may be determined either upward as in the case of son, father, grandfather or downward as in son, grandson, great-grandson. f. Collateral consanguinity is a more remote relationship describing people who are related by a common ancestor but do not descent from each other such as cousins who have the same grandparents. g. DOF Personnel shall refer to: Officials those occupying positions at the 3rd level of the Career Executive Service. Employees those occupying positions at the 1st level and 2nd level of the Career Service. CSHcDT Other Personnel refers to DOF outsourced, detailed personnel from DOF Bureaus and other Government Agencies, contractual personnel, consultants and trainees. h. Gift refers to cash or in kind given to and accepted by a DOF Personnel in exchange for a favor. i. Protected disclosure refers to the deliberate and voluntary disclosure by an official or employee who has relevant information of an actual, suspected or anticipated wrongdoing by any official or employee, or by any DOF organizational unit. j. Internal Reporter refers to an official or employee who makes protected disclosure to his immediate supervisor, other superior officers, the Resident Ombudsman and/or his duly authorized/designated representative or the Board of Personnel Inquiry Review (BOPIR). k. Nepotism any appointment in the DOF (Proper) made in favor of a relative of the appointing or recommending authority, or of the chief of the office, or of the persons exercising immediate supervision over him. The word "relative and members of the family" referred to are those within the prohibited degree either by consanguinity or affinity. l. Relatives refers to any and all persons related to a public official or employee within the fourth civil degree of consanguinity or affinity, including bilas , inso and balae. m. Retaliatory Action pertains to negative or obstructive responses or reactions to a disclosure of misconduct or wrongdoing made by the internal reporter, taken against the internal reporter and/or those officials and employees supporting him, or any of the internal reporter relatives within the fourth civil degree either by consanguinity or affinity. It includes, but is not limited to civil, administrative or criminal proceedings commenced or pursued against the internal reporter and/or those officials and employees supporting him, or any of the internal reporter's relative within the fourth civil degree either by consanguinity or affinity, by reason of the disclosure made under these Rules. It also includes reprisals against the internal reporter and/or those officials and employees supporting him, or any of his relatives within the fourth civil degree either by consanguinity or affinity, such as forcing or attempting to force any of them to resign, to retire and/or transfer; making negative performance appraisals, fault-finding, undue criticism, alienation, blacklisting, and such other similar acts. cIADTC SPECIFIC RULES OF CONDUCT RULE I Norms of Behavior SECTION 1. Public Accountability. 1.1 Public office is a public trust. All public officials and employees must, at all times, be accountable to the people, serve them with utmost responsibility, integrity, loyalty and efficiency, act with patriotism and justice and lead modest lives. 1.2 As such, all DOF Personnel must uphold the Constitution, laws and regulations of the Republic of the Philippines. 1.3 Refrain from doing acts contrary to law, good morals, good custom, public policy, public order, public safety and public interest. 1.4 Commit to the democratic way of life and maintain the principle of public accountability. SECTION 2. Integrity. All DOF Personnel shall avoid any conduct that would cause breach of the public trust and confidence. Any conflict that may arise between personal interest and public interest, the same must be resolved in favor of the latter. 2.1 DOF Personnel shall treat the stakeholders, co-employees, officials and the public, in general, with utmost honesty, impartiality and fairness, and respect for their individual rights. 2.2 DOF Personnel shall notify or disclose to the Board of Personnel Inquiry and Review or the appropriate authority any violations of law and breaches of ethical standards. 2.3 DOF Personnel shall demonstrate good leadership, promote pleasant behavior and high standards of morality consistent with this Code. 2.4 DOF Personnel shall acknowledge the good work of subordinates, delegate authority with prudence and encourage professional development. IcHEaA SECTION 3. Fidelity to Duty. DOF Personnel agree to serve the DOF loyally, in good faith and in accordance with its Vision and Mission. They shall be guided by the following: 3.1 DOF Personnel shall exhibit loyalty to the people and commitment to the mandate of the DOF with utmost genuine courtesy. 3.2 DOF Personnel shall not discriminate against or dispense undue favors to anyone. Neither shall they allow kinship, rank, position, affiliation or favors to influence the performance of their official acts or duties. 3.3 DOF Personnel shall avoid impropriety and the appearance of impropriety in all of their activities. 3.4 DOF Personnel shall not engage in any conduct incompatible with the faithful discharge of their official duties and responsibilities with utmost and genuine courtesy. 3.5 DOF Personnel shall use the assets and resources of the office, including funds, properties, goods and services economically, ethically, productively and only for official activities. SECTION 4. Transparency. Transparency is openness in public transactions such as biddings, purchases, financial transactions and other matters involving public interest. 4.1 DOF Personnel shall at all times exercise transparency in all transactions, contracts, relationship and interest of the agency. 4.2 DOF Officials and Employees shall state their office policies and procedures in clear and understandable language, ensure openness of information, conduct public consultation whenever appropriate and encourage suggestions to simplify systems and procedures. 4.3 DOF Officials and Employees shall upon request make available public documents for inspection by the public within reasonable working hours provided it is not in violation of the rule of confidentiality required by existing laws and regulations. ATcEDS SECTION 5. Relations with the Public. 5.1 DOF Personnel shall treat the public with utmost respect, courtesy, consideration and reason. 5.2 DOF Personnel shall avoid engaging in activities that invite suspicion of lack of objectivity, impartiality or propriety in the performance of their official functions. They shall conduct themselves in a manner consistent with the dignity of the DOF and refrain from conduct that might bring discredit or embarrassment to the DOF. 5.3 DOF Personnel shall avoid making inappropriate public comments, including statements or personal opinions that can be construed as official. 5.4 DOF Personnel shall commit themselves to fairness and equality. They shall take an active role in ensuring that their work environment is free of discrimination and harassment. SECTION 6. Outside Employment. 6.1 Employment in the DOF is a full-time occupation and shall constitute the primary employment of its officials and employees. 6.2 DOF Officials and Employees may engage in additional employment outside the DOF after securing the proper authority and subject to the following conditions: a. The outside employment can and shall be performed outside the normal working hours; b. The outside employment is not compatible with the performance of the duties and responsibilities of the DOF Official and Employee, or the functions of the DOF; and c. The outside employment does not require the private practice of his profession, except in cases of services as instructor, professor, lecturer, resource person, or notary public. CSHEca 6.3 DOF Personnel during incumbency shall not own, control, manage or accept employment or act as officer, employee, consultant, counsel, broker, agent or financial advisor to any private corporation or company that transacts business with the DOF that may compromise the interest of the public. SECTION 7. Post Employment. Former DOF Officials and Employees who have joined private institutions and whose present employment bears a direct relationship with their former positions are strictly prohibited one (1) year after the resignation/separation or retirement from the DOF from making transactions, directly or indirectly, with incumbent DOF officials and employees on any matter/case pending with the DOF, the approval of which had been dependent on the former DOF Official/Employee. 7.1 Incumbent DOF Officials and Employees shall observe the following ethical standards in dealing with former DOF Officials and Employees: a. Except as provided herein, in no instance or occasions, inside or outside the office shall incumbent DOF Officials and Employees recommend hiring of, and transact directly or indirectly, on any matter with former DOF officials and employees who are suppliers, manufacturers and distributors of any products, office equipment and supplies, owners of services such as brokerage, janitorial, security, catering and other companies with similar dealings with the DOF. b. The preceding prohibition shall likewise apply to any transactions with the agent or representative of said former DOF Officials and Employees. c. By way of exceptions, the following circumstances may be considered regular and proper. 1. During DOF legal and administrative proceedings. 2. During requests for DOF assistance. AHcDEI 3. Meeting by chance or accident between the incumbent officials and employees and a former DOF official and employee. RULE II Policy on Gift Giving and Acceptance of Gifts, Donations and Sponsorship Gifts refer to money or a material object in whatever form given to a recipient and shall include a simulated sale or the disposition of any material object/s or property onerous to the giver and/or unduly beneficial to the recipient or donations of any kind gratuitous to the donor and unduly beneficial to the donee. Generally, the DOF shall maintain a "No Gift Policy". SECTION 1. DOF Personnel shall not solicit directly, indirectly, gifts and/or benefits, for themselves or for others. SECTION 2. DOF Personnel shall not directly or indirectly accept or receive any gift or benefit from any party which may influence their official actions or which might reasonably be perceived as influencing or improperly relating to past, present or future performance of their official functions. SECTION 3. In the course of the performance of their official functions, DOF Personnel shall not accept any fee or remuneration beyond what they are legally entitled to receive in their official capacity in accordance with law. SECTION 4. DOF Personnel shall not accept or receive any gift and/or any benefit directly or indirectly, from any of the following: a. Suppliers and contractors, and their agents b. Clients/parties transacting business with the DOF. SECTION 5. DOF Personnel shall likewise not accept or receive gifts and/or benefits from other persons and entities belonging to the public sector not falling within the classification in Section 4. SECTION 6. All gifts left in the DOF premises shall be immediately returned to the giver. In circumstances where it is considered inappropriate or impractical to return the said gift ( e.g. , perishable goods) the official/employee shall immediately hand over the gift to the Central Administration Office Director who shall then give said items to appropriate agency/institution for proper disposition and shall likewise record in the Registry Book of Gifts. SECTION 7. These rules shall not apply to the following: 7.1 DOF Officials and Employees may receive from and give to their fellow officials and employees emergency contribution/assistance of reasonable value or amount in cases of death, illness and other similar situations; 7.2 DOF Officials and Employees may receive plaques, awards, certificates, souvenirs or other tokens of appreciation or gratitude and/or benefits as appropriate to the occasion/ceremonies in which it is made provided that such plaques, awards or certificates, and/or benefits might not reasonably be perceived as intended to influence the officials/employees in the performance of their official functions; 7.3 Corporate gifts as token of gratitude during anniversary and special occasions received by the DOF as an institution from government entities, organizations, including grants and donations shall be recorded in the Registry Book of Gift kept in custody by the Central Records Management Division; 7.4 Gifts received from DOF officials and co-employees on occasions of Christmas and birthday celebrations exceeding Three Thousand Pesos (P3,000.00) shall likewise be recorded in the Registry Book of Gift; 7.5 DOF officials and employees may receive performance-based cash rewards, scholarship grants and similar benefits granted to DOF Personnel, by appropriate government agencies, private institutions, or national or international organizations. TCacIE SECTION 8. Monthly reports on gifts registered in the Registry Book of Gifts shall be submitted by the Central Records Management Division to the DOF Committee on Moral Reforms. RULE III Policy on Public Disclosure In recognition of the government's commitment to good governance, the DOF hereby adopts a policy of full public disclosure of all its transactions involving public interest subject to such limitations as may be provided by law. SECTION 1. Authorized unit of the DOF shall make official information available for public knowledge, scrutiny, copying or reproduction, subject to the following conditions: 1.1 The request for information shall be in writing, containing the signature, complete name and address of the person making the request, including the purpose. 1.2 To ensure the security and safety of the records, copying or reproduction shall be done within the DOF premises. Copies of documents shall be certified as true copies by the proper authorized official/employee of the DOF. A reasonable fee shall be charged. The schedule of fees shall be posted in a conspicuous place and on the DOF website. 1.3 The information acquired shall be used for lawful purposes. SECTION 2. The following are exempted from disclosure: 2.1 Documents and papers pertaining to such official acts, transactions and decisions, determined by the President of the Republic of the Philippines or his/her duly authorized official as "Classified Information", when the reproduction or revelation of information thereof will create a clear, and post danger to the security of the State. 2.2 Documents, records and papers compiled for internal and external defenses and law enforcement purposes, when the reproduction or revelation of information thereof would: a. Deprived a person of the right to a fair trial or an impartial adjudication; b. Constitute an unwanted invasion of personal privacy; c. Endanger the life or physical safety of law enforcement and military personnel or their immediate families. 2.3 Documents, papers and similar information on medical and personal records when the reproduction or revelation of unauthorized disclosure thereof would constitute an undue invasion to personal privacy; 2.4 Those which are exempted by law in addition to those provided in this section. SECTION 3. The concerned DOF office shall comply with the request for information within fifteen (15) working days from the receipt thereof or within a reasonable time mutually agreed upon by the person making the request and the DOF office concerned. SECTION 4. In case of denial of request in whole or in part, the Head of Agency or his designated official shall notify the requesting party in writing or through electronic means within five (5) working days from receipt of the request. The notice shall clearly indicate the name, designation or position of the person making the denial and the reasons for denial. SECTION 5. Request for reconsideration may be sought from the next person or office higher in authority or to the person or office making the denial, in case of denial of request for access to information. In spite of reconsideration, such is without prejudice to the right of the person making the request to file before the Office of the Ombudsman a complaint for violation of Section 5 of Republic Act 6713 or the Code of Conduct and Ethical Standards for Public Officials and Employees. RULE IV Policy on Nepotism Nepotism refers to employment of relatives under the direct supervision of another relative, especially having family members or spouses reporting to each other or serving the same office which raises questions concerning accountability, conflict of interest and independent-mindedness. EaCSHI SECTION 1. No relative within the prohibited 4th degree of affinity or consanguinity shall be employed in the same office/unit regardless of whether or not there is exercise of supervision or control over the appointee which is expressly covered by the rule on nepotism under existing Civil Service Law and Rules. SECTION 2. Where there is already employed in the same office/unit more than one relative within the 3rd degree of consanguinity or affinity, upon the separation thereof through resignation, retirement or death, the resulting vacancy shall be filled by another person qualified for appointment but not related to the remaining family member within the prohibited degree. SECTION 3. In case of marriage between officials or employees of the same office/unit, the head of office/unit shall recommend for change of place of assignment/reassignment/transfer of either spouse. RULE V Policy on Conflict of Interest Conflict of interest refers to institutional and personal interest that interfere with the performance of duties, or an interest that might affect the objectivity or independence of judgment by any DOF Official and Employee. SECTION 1. DOF Personnel shall not engage, directly or indirectly, in any of the following or similar acts: 1.1 Enter into any contract with the DOF for the procurement of supplies or services, and lease or sale of property. 1.2 Participate in any official action involving a party with whom either he or any of his relatives within the fourth degree, by consanguinity or affinity, is negotiating for future employment; 1.3 Seek additional employment or engage in any other undertaking outside the DOF that prejudices in any manner his performance of official functions, or undermines the interest of the DOF; 1.4 Recommend for employment in the DOF any of his relatives within the fourth civil degree, by consanguinity or affinity; 1.5 To act as counsel, agent, broker, financial advisor in behalf of the DOF in any government or private transactions that may compromise the interest of the public; 1.6 Any other act or omission which may be considered as a violation of existing laws, rules and regulations on conflict of interest. RULE VI Rules on Internal Reporting The Department of Finance has formulated internal rules and standards that would impress upon its officials and employees that it is their duty as law-abiding citizens and responsible public servants to disclose wrongdoings/misdeeds of their co-officials and co-employees; encourage its officials and employees to disclose any corrupt, illegal, improper or fraudulent act of their co-officials and co-employees; protect internal reporter from any form of retaliation or reprisal; and encourage greater confidence in reporting any wrongdoing committed by its officials and employees. SEHTIc These rules shall serve as safeguards to the internal reporter's rights and shall correspondingly define the conditions for protecting internal reporter so as to deter frivolous and false disclosures. SECTION 1. Policies and Rules. 1.1 An internal reporter may complain on or report acts or omissions that are: a. Contrary to laws, rules and regulations; b. Unreasonable, unjust, unfair, oppressive or discriminatory; or c. Undue or improper exercise of powers and prerogatives. 1.2 Rights of Internal Reporters: a. Protection Against Retaliatory Actions No criminal, administrative or civil action shall be entertained against internal reporter involving a protected disclosure. But in case a retaliatory action happens, the internal reporter shall be represented by a practicing lawyer at the expense of the DOF. b. Defense of Privileged Communication Internal reporter has the defense of absolute privileged communication in any action against him arising from a protected disclosure he has made. c. No Breach of Duty of Confidentiality Internal reporter who has an obligation by way of oath, rule or practice to maintain confidentiality of information, shall not be deemed to have committed a breach of such duty if he makes a protected disclosure of such information. SECTION 2. Confidentiality. At all times during and after the protected disclosure, and throughout and after any proceeding taken thereon, internal reporter is entitled to confidentiality as to: 2.1 His identity; 2.2 The subject matter of his disclosure; and 2.3 The person to whom such disclosure was made. THIECD SECTION 3. Necessity for Testimony. Notwithstanding the provisions in the immediately preceding section, the internal reporter may be compelled to testify if his testimony is necessary or indispensable to the successful prosecution of any charge arising from the protected disclosure. SECTION 4. Confidential Information. Any DOF Official or Employee to whom a protected disclosure has been made or referred shall not disclose any information that may identify or tend to identify the internal reporter or reveal the subject matter of such disclosure, except only in the following instances: 4.1 The internal reporter consents in writing prior to the disclosure of the information; 4.2 The disclosure of the information is indispensable and essential, having regard to the necessary proceeding to be taken after the disclosure; or 4.3 The disclosure or referral of the information is made pursuant to an obligation under these Rules. The prohibition on disclosure under this Section shall apply to any official and employee who has become privy to any confidential information, whether officially or by other means. SECTION 5. Protection Against Retaliatory Actions. Internal reporter who has made or is believed or suspected to have made protected disclosure under these Rules shall not be liable to disciplinary action for making such disclosure. No retaliatory action shall be taken against the internal reporter such as, but not limited to, discriminatory action, including those made under the guise of policy and procedural determinations designed to avoid claims of victimization; reprimand, punitive transfer, referral to a psychiatrist or counselor; undue poor performance reviews; obstruction of the investigation; withdrawal of essential resources; adverse reports attachment of adverse notes in the personnel file; ostracisms; questions and attacks on motives; accusations or disloyalty and dysfunctions; public humiliation and the denial of work necessary for promotion. Any official or employee who refuses to follow orders to perform an act that would constitute a violation of this Section shall likewise be protected from retaliatory actions. SECTION 6. Conditions for Protected Disclosure. Internal reporters shall be entitled to the benefits under these Rules, provided that all the following requisites concur: 6.1 The disclosure is made voluntary, in writing and under oath; 6.2 The disclosure pertains to a matter not yet the subject of a complaint already filed with, or investigated by the BOPIR or by any other concerned office; unless, the disclosures are necessary for the effective and successful prosecutions or essential for the acquisition of material evidence not yet in its possessions; 6.3 The internal reporter assists and participates in proceedings commenced in connection with the subject matter of the disclosure; and 6.4 The information given by the internal reporter contains sufficient particulars and, as much as possible, supported by other material evidence. ATHCDa SECTION 7. Unprotected Disclosures. The following shall not be deemed protected disclosure under these Rules: 7.1 Disclosure made by an official or employee in connection with a matter subject of his official investigation; 7.2 Disclosures which later appear to be absolutely groundless or without basis. An investigation may be declined or discontinued if it is shown that the disclosure was made without reasonable grounds; 7.3 Disclosures concerning merits of Office policy; 7.4 Absolutely false and misleading disclosures; and 7.5 Disclosures that were later retracted by the internal reporter for any reason. Such person shall lose the right to claim benefit or protection under these Rules for the same disclosure and his retraction shall be considered in determining whether or not he will be admitted as a internal reporter with respect to future disclosures. A person who makes a disclosure deemed unprotected shall not enjoy any immunity, or any other right or privilege accorded under these Rules. SECTION 8. Disclosure Made by a Party to a Misconduct. A disclosure made by a person who is himself a party to the disclosed conduct constituting misconduct or wrongdoing, whether as principal, accomplice or accessory, is deemed protected disclosure under these Rules and such person shall be entitled to the benefits of a internal reporter, provided that: 8.1 The internal reporter complies with the conditions under Section 6, hereof; 8.2 The internal reporter should not appear to be the most guilty; 8.3 The internal reporter has not been previously convicted by final judgment of a crime involving moral turpitude; and 8.4 The internal reporter testifies in accordance with his disclosures. SECTION 9. Disclosures Made Before Proper Persons. Any DOF official to whom a disclosure is made shall have the following obligations: CSIcTa 9.1 Maintain the confidentiality of the identity of the internal reporter and the subject matter of the disclosure; 9.2 Undertake measures to ensure the well-being of the internal reporter; and 9.3 Report the disclosure in full detail to the Chairman of the BOPIR and/or Tanodbayan if not reported to them directly, within a period of five (5) days from date of disclosure. SECTION 10. Procedure for Protected Disclosures. Immediately upon receipt of the disclosure, the BOPIR shall: 10.1 Evaluate the disclosure if the same qualifies as protected disclosure under Section 6 of these Rules; 10.2 Should the disclosure qualify as such, to process the protected disclosure in accordance with the applicable provisions of Section 6 hereof; and 10.3 To conduct appropriate actions in accordance with Uniform Rules on Administrative Cases in the Civil Service (URACC). SECTION 11. Obligation to Testify. Any official or employee who has personal knowledge of any matter pertaining to a protected disclosure shall, if called upon, have the obligations to testify in any proceedings arising from such protected disclosures. SECTION 12. Protection of Witnesses. Any official or employee who testifies in any proceedings arising from a protected disclosure shall be accorded the same protection against retaliatory actions as provided in Section 1.2 item a and Section 5 hereof. SECTION 13. Incentives for the Internal Reporter. Internal reporter shall be entitled to a commendation, promotions and/or any other form of incentives as may be deemed appropriate. SECTION 14. Remedies and Sanctions. 14.1 Violations of Confidentiality Any official or employee who violates the protection of confidentiality of a protected disclosure and of the confidentiality of proceedings shall be liable for disciplinary sanctions. 14.2 Retaliatory Actions Any official or employee who does, causes or encourages retaliatory actions, as defined in these Rules, against internal reporter, or persons believed or suspected to be one, and/or those officials and employees supporting him, or any of his relatives within the fourth civil degree by consanguinity or affinity, shall be immediately subjected to administrative and/or criminal proceedings and in appropriate cases, immediately placed under preventive suspension. 14.3 Failure to Act or Report Any official or employee under obligation to report a disclosure under these Rules, or who fails to act thereon or cause an investigation thereof, shall be liable for disciplinary action. 14.4 Failure or Refusal to Testify Any official or employee, who fails or refuses to testify, or to continue to testify, or who adversely varies his testimony, without just cause in any proceeding arising from a protected disclosure shall be liable for disciplinary action. 14.5 Perjurious Statements False and misleading disclosures or statements shall be sufficient ground for the termination of benefits of internal reporters under these Rules, including his immunity from administrative, criminal and/or civil suits. RULE VII Penalties and Disciplinary Mechanisms Any violation of this Code shall be a ground for administrative action, without prejudice to the filing of appropriate criminal charges, if warranted against the erring DOF official and/or employee. ETDSAc SECTION 1. Administrative Disciplinary Cases. The Board of Personnel Inquiry Review (BOPIR) is the existing grievance committee created through Department Order No. 64-98 dated September 4, 1998 to handle disciplinary actions as far as rank and file employees is concerned involving violations of CSC rules. 1.1 The BOPIR is chaired by an Undersecretary with DOF Directors as members. In cases where the involved personnel/agency is under the supervision of the another Undersecretary of the DOF, said Undersecretary shall automatically a Co-Chairperson of the Board. The Legal Affairs Office serves as the Secretariat of the Board. 1.2 The BOPIR shall review and/or prepare decisions and resolutions in administrative disciplinary cases involving the following: a. Organic personnel of the DOF; b. Local Treasurers and Assistant Treasurers; c. Personnel of Bureaus and Attached Agencies where the penalty involved is dismissal; and d. Appealed cases of personnel of Bureaus and Attached Agencies where the penalty is suspension for more than thirty (30) days or fine equivalent to thirty (30) days salary. 1.3 The BOPIR shall have the power to conduct fact-finding investigation or clarificatory hearings to determine the truth in disciplinary cases under its review or consideration. 1.4 The Board is directed to submit a written report of recommendations to the Secretary of Finance within thirty (30) working days from the time the proposed decision was submitted for deliberations. 1.5 Penalties and administrative charges range from reprimand being the lowest to dismissal from the service as the highest penalty in accordance with Uniform Rules on Administrative Cases in the Civil Service (URACC). SECTION 2. Criminal Charges. The Revenue Integrity and Protection Service (RIPS) is the existing anti-corruption arm of the DOF that conducts lifestyle checks of officials and employees of revenue collection agencies to expose violators and increase compliance with laws. 2.1 The RIPS conducts fact-findings to determine the commission of graft leading to the filing of criminal/administrative charges with the Office of the Ombudsman against erring officials and employees of the DOF including bureaus and attached agencies. 2.2 Receiving, handling, evaluation of complaints and intelligence gathering is done into a deliberate process until it is developed into a full blown case that fall within the RIPS jurisdiction strictly follows RIPS Standard Operating Procedures. RULE VIII Commitment for Monitoring, Evaluation and Review It shall be the responsibility of the Head of the Agency or his designated official to monitor compliance in the implementation of the Code. SECTION 1. DOF Officials and Employees commit to comply with the letter and spirit of this Code and the DOF endeavors to obtain the same commitment from its stakeholders. Officials should explain to employees and stakeholders the DOF's principles and values set forth in this Code, and emphasize the importance of behaving themselves according to the standards set by this Code in order to prevent negative behaviors from occurring. SECTION 2. The Committee on Moral Reforms is responsible for applying the Code to specific situations in which questions or concerns may arise, and has the authority to interpret and decide on such issues arising from the implementation of the Code. SECTION 3. All policies, systems practice, orders and similar issuances of the DOF whether existing or to be issued shall be revisited and revised as soon as practicable in order to be consistent with the letter and spirit of this Code. Pending the finalization of such revisions, the provisions of this Code shall prevail over any policies, systems practice, and orders inconsistent with this Code. SHADEC SECTION 4. This Code and relevant procedures and forms shall be reviewed and impact evaluation shall be conducted every two (2) years to ensure accuracy and consistency of the policies contained in the Code of Conduct and corresponding updates/revisions shall be done as needed. RULE IX Effectivity This Department Order shall take effect within fifteen (15) days after its publication in the Official Gazette, publication in a newspaper of general circulation for three (3) consecutive weeks and upon the filing with the University of the Philippines Law Center of three (3) copies. (SGD.) MARGARITO B. TEVES Secretary