Revised Code of Conduct and Ethical Standards for Commission on Audit Officials and Employees

February 1, 2018

COA RESOLUTION NO. 010-18

 

WHEREAS, under Commission on Audit (COA) Resolution No. 86-50 dated October 1, 1986, the Code of Ethics covering government auditors was ordained and adopted; ICcDaA

WHEREAS, Republic Act (RA) No. 6713, the Code of Conduct and Ethical Standards for Public Officials and Employees, was enacted and became effective on March 25, 1989 and adopted on April 21, 1989;

WHEREAS, International Standards of Supreme Audit Institutions (ISSAI) 30 — Code of Ethics issued by the International Organization of Supreme Audit Institutions (INTOSAI) requires that each SAI shall ensure that all its auditors are acquainted with the values and principles enshrined in the national Code of Ethics and shall act accordingly;

WHEREAS, ISSAI 30 has been institutionalized in COA with the adoption of the Code of Ethics for SAIs through COA Resolution No. 2013-007 dated 29 January 2013;

WHEREAS, all COA officials and employees are expected to perform and discharge their duties with the highest degree of competence, excellence, independence, and professionalism; ADEHTS

WHEREAS, the Commission aims to attain its mission and vision and maintain high morale and standards among its officials and employees;

WHEREAS, the conduct of COA officials and employees should be beyond reproach at all times and in all circumstances. Any deficiency in their professional conduct or personal lives might affect their integrity as COA officials and employees and the quality and validity of their work;

NOW THEREFORE, this Commission RESOLVES, as it does hereby RESOLVE, to prescribe the Revised Code of Conduct and Ethical Standards for COA Officials and Employees, as follows:

CODE OF CONDUCT AND ETHICAL STANDARDS FOR COA OFFICIALS AND EMPLOYEES

Pursuant to RA No. 6713, otherwise known as the Code of Conduct and Ethical Standards for Public Officials and Employees, which took effect on March 25, 1989, and the Civil Service Commission Rules and Regulations Implementing the Code of Conduct and Ethical Standards for Public Officials and Employees, the Commission hereby resolves to adopt the herein Code of Conduct and Ethical Standards for the guidance and observance of all officials and employees in the discharge of the mandated functions of the Commission under the Constitution and the laws of the Republic of the Philippines. SHaIDE

PREAMBLE

Public office as a public trust commands the highest degree of morality and integrity by which the holder thereof is bound to do right. Morality is the very essence of public ethics, the foundation of public office.

COA officials and employees must be accountable to the people at all times. They shall discharge their duties with utmost responsibility, independence, integrity, competence and loyalty, act with patriotism and justice, lead modest lives, and uphold public interest over personal interest.

RULE I

Norms of Conduct of COA Officials and Employees

COA officials and employees shall perform and discharge their duties with the highest degree of integrity, competence, excellence, independence, professionalism, objectivity, respect, and courtesy. The following norms prescribed under RA No. 6713 shall strictly be observed by public servants and COA officials and employees: IEDHAT

SECTION 1. Commitment to Public Interest.— They shall always uphold public interest over and above their personal interest. They shall ensure that all government resources in their respective offices are used honestly, efficiently, economically, and effectively to avoid wastage of public funds.

SECTION 2. Professionalism.— They shall perform and discharge their duties with the highest degree of excellence and shall exercise due professional care. They shall enter public service with utmost devotion and dedication to duty and endeavor to comply with applicable laws, rules and regulations, and avoid any conduct that may discredit the Commission.

SECTION 3. Integrity.— They shall maintain the highest degree of integrity in their personal and official actions and must be guided by a strict sense of honesty and uprightness.

SECTION 4. Independence.— They shall endeavor to preserve and protect their independence. To that end, they shall avoid or eschew any relationship or circumstance which would likely, even subconsciously, impair their objectivity and independent judgment. They shall avoid situations or actions that would tend to weaken their impartiality and objectivity. ACETIa

SECTION 5. Justness and Sincerity. — They shall (a) be fair and sincere in all their dealings with their clientele, fellow workers, and the general public; (b) act with impartiality without any discrimination; (c) respect the rights of others; (d) refrain from doing acts contrary to law, public morals, good customs, public policy, public order, public safety, and public interest; and (e) avoid giving/extending undue favors to their relatives, whether by consanguinity or affinity, on account of their positions, except with respect to appointments of such relatives to positions considered strictly confidential or as members of their personal staff whose terms are co-terminous and perform their work with dispatch and consistency. HDICSa

SECTION 6. Competence. — They shall endeavor to acquire and maintain knowledge and skills appropriate for their roles, and to act in accordance with applicable standards, and with due care.

SECTION 7. Political Neutrality and Partisan Politics.— They shall provide equal services to everyone regardless of party and cultural affiliation, preferences, and beliefs, and shall not engage, directly or indirectly, in partisan political activities or take part in any election except to vote, nor shall they use their official authority to coerce or influence the political activity of any person or body.

SECTION 8. Confidentiality and Transparency.— They shall protect information, balancing with the need for transparency and accountability.

SECTION 9. Responsiveness to the Public.— In order to sustain public confidence, they shall conduct themselves in a manner that is above suspicion and reproach. They shall also extend prompt, courteous, and adequate service to the public. Unless otherwise provided by law or when required by the public interest, they shall provide information on their policies and procedures in clear and understandable language, ensure openness of information, simplify and systematize policy, rule and procedures, avoid red tape and develop an understanding and appreciation of the socio-economic conditions prevailing in the country, especially in the depressed rural and urban areas. HTCaAD

SECTION 10. Nationalism and Patriotism.— They shall, at all times, be loyal to the Republic of the Philippines and to the Filipino people, support and defend its Constitution, obey its laws, legal orders and policies, and to faithfully discharge their duties and responsibilities to the best of their abilities. They shall also promote and encourage the use of locally-produced goods, resources, and technology.

SECTION 11. Commitment to Democracy.— They shall commit themselves to a democratic way of life and values, maintain the principle of public accountability, and manifest adherence to civilian authority. They shall uphold the Constitution at all times, putting love of country over and above loyalty to persons or party. SHADcT

SECTION 12. Simple Living.— They and their families shall lead a modest way of living appropriate to their positions and income. They shall not indulge in extravagant or ostentatious display of wealth in any form. Basically, modest and simple living means maintaining a standard of living within the public official and employee's visible means of income as correctly disclosed in the Income Tax Returns, annual Statement of Assets, Liabilities and Net Worth, and other documents relating to financial and business interests and connections.

SECTION 13. Work Dedication and Commitment in the Highest Degree.— They shall observe utmost dedication and commitment to assigned duties and responsibilities in order to achieve excellence in work performance. They shall (a) value time in the discharge of their functions, (b) show respect and courtesy to their clients and co-workers, and (c) promote cooperation within the workplace. ISDCHA

RULE II

Duties of COA Officials and Employees

In the performance of their official duties, they are under obligation to protect and safeguard government money and property, and maintain the integrity, confidentiality, availability, and security of official records, documents, and information under their responsibility and custody.

SECTION 1. Act with Utmost Diligence on Any Official Request to Avail of Office Services. — They shall attend and act promptly and expeditiously at all times on any official request to avail the services of their respective offices such as access to official documents within reasonable working hours subject to the Commission's guidelines and regulations on the matter. In the absence of the duly authorized signatories, the authorized alternate signatories or officers-in-charge, shall sign for and in their behalf. TcCDIS

SECTION 2. Declare Statement of Assets and Liabilities and Financial Interest.— They have an obligation to declare under oath their assets, liabilities, net worth and business interests including those of their spouses and unmarried children under 18 years of age living in their households.

SECTION 3. Divestment.— They shall avoid conflict of interest at all times. When a conflict of interest arises, he shall resign from his position in any private business enterprise within 30 days from his assumption of office and/or divest himself of his shareholdings or interest within 60 days from such assumption.

RULE III

Prohibited Acts and Transactions

In addition to the prohibited acts and omissions of public officials and employees prescribed in the Constitution and existing laws and rules such as RA No. 6758, otherwise known as the Compensation and Position Classification Act of 1989, and those provided for under Section 7 of RA No. 6713, otherwise known as Code of Conduct and Ethical Standards for Public Officials and Employees, and Executive Order No. 292, otherwise known as the Administrative Code of 1987, Book V, Title I, Subtitle A — Civil Service Commission, COA officials and employees are prohibited from committing any of the following acts which are declared unlawful: AEDCHc

SECTION 1. Receipt in cash or in kind, of allowances, benefits, overtime payments, honoraria, monetization of leave credits, and/or other emoluments from other agencies under their audit jurisdiction, except those specifically authorized under existing laws, rules and regulations.

SECTION 2. Solicit or accept, directly or indirectly, gifts, favors, loans, credit assistance, solicited travels, or anything of monetary value from agencies under their audit jurisdiction except loans granted by Government Service Insurance System and Home Development Mutual Fund as their members.

SECTION 3. Engage in unnecessary or unwarranted relations or associations with contractors, suppliers, and the likes, who have pending or concluded business or transactions with the government/auditees.

SECTION 4. Recommend and/or facilitate the employment of their relatives within the fourth civil degree of consanguinity or affinity including bilas, inso and balae in the audited agency. CTIDcA

SECTION 5. Disclose premature information on rulings and opinions on matters still pending with any of the Offices of this Commission and with the COA Commission Proper. COA officials and employees shall not use or divulge confidential or classified information officially known to them by reason of their office.

ADMINISTRATIVE AND CRIMINAL SANCTIONS

Any violation or infraction of this Code which partakes of the nature of an administrative offense under the Civil Service Law shall be a ground for disciplinary action against the erring COA official and/or employee in accordance therewith without prejudice to the filing of the corresponding criminal action under appropriate penal laws as may be warranted under the circumstances.

EFFECTIVITY

This Resolution shall take effect fifteen (15) days after publication in the Official Gazette.

Quezon City, Philippines.

(SGD.) MICHAEL G. AGUINALDOChairperson

(SGD.) JOSE A. FABIACommissioner

(SGD.) ISABEL D. AGITOCommissioner

 

Published in the Official Gazette, Vol. 114, No. 29, Page 5087 on July 16, 2018.