COMMISSION ON AUDIT RESOLUTION NO.

86-50 October 1, 1986

SUBJECT : Ordaining and Instituting a Code of Ethics for Government Auditors.

In the interest of public service, the Commission on Audit hereby resolves to

adopt the following Code of ethics for Government Auditors for the guidance of and
observance by all officials and employees of the Commission who are engaged directly
or indirectly in the discharge of public audit functions prescribed by the Constitution and
the laws of the Republic of the Philippines.

PREAMBLE

At the core of the public trust that characterizes public office is the command of
morality by which the office holder is bound to do right. Morality is the very essence of
public ethics which is part and parcel of public office.

The government auditor is a public officer and, hence, is a trustee of the

sovereign people. As such, he is not the owner of authority but an agent of public
purpose. It is, therefore, meet that a continuing concern with public ethics pervade his
day-by day work. To that end, he must needs be guided, consciously and rationally, by
ethical standards of official conduct.

I. PUBLIC ROLE OF THE GOVERNMENT AUDITOR

Being the functional arm and representative of the Commission on Audit,

the government auditor is in the forefront of its decision-making activity that
essentially demonstrates itself in the adjudication of money claims for or against
the Government. Verily, he is a judge of government accounts. As such, he
performs a function critical to the integrity and purposes of public office, the
confidence of the people in public officers, and the preservation of accountability
in office holding.

In a sense, the government auditor is a partner in the pursuit of the

common weal, and ensures and maintains a cooperative, conscientious and
vigilant, yet dynamic approach in the review and appraisal of government
transactions as well as the improvement of the efficiency, economy and
effectiveness of government operations.

II. RELATIONS OF THE GOVERNMENT AUDITOR

His assumption of the office of government auditor casts upon him duties
in respect to his personal and professional conduct that concern his relation to
his colleagues in the office, the auditees subject to his jurisdiction, the rest of
government officialdom, and the general public transacting business with him.
III. FIDELITY TO OATH OF OFFICE

The government auditor must demonstrate strict and continuing

faithfulness to his solemn declarations in his oath of office that he will support
and defend the Constitution of the Philippines, will bear true faith and allegiance
thereto, will obey the laws, legal orders and decrees promulgated by the duly
constituted authorities of the Republic of the Philippines and will faithfully
discharge to the best of his ability the duties of his office.

IV. FAITHFUL ADHERENCE TO STANDARD NORMS OF PUBLIC SERVICE

It behooves the government auditor, as a public officer, to discharge his

functions and duties with the highest degree of responsibility integrity, loyalty,
efficiency and independence, always bearing in mind his ultimate accountability
to the sovereign people who are his real clients.

V. GENERAL ETHICAL GUIDELINES

1. Upholding the dignity of the audit office

The government auditor shall at all times comport himself in such

a manner as would uphold the honor, dignity and prestige of the public
office that he holds.

2. Propriety and irreproachability of conduct

A government auditor’s official conduct should be free from all

appearances of impropriety and indiscretion. His personal behavior,
whether in the course of the performance of his official duties or in his
private life, should be above and beyond reproach.

3. Good faith, reasonable skill and diligence

As recipient of a public trust, the government auditor is charged

with the obligation, inter alia, to perform the functions of his office in good
faith and to the best of his ability, using reasonable skill and diligence,
particularly where rights of individuals may be jeopardized by his neglect.

4. Prudence, caution and attention

The government auditor is bound, virtute officii, to bring to the discharge

of his duties that prudence, caution and attention which careful
men usually exercise in the management of their affairs.
 5. Industry

The government auditor should exhibit an industry and application

in his work commensurate with the duties and responsibilities imposed
upon him.

6 Punctuality and promptness

The government auditor should be punctual in reporting to office

and the performance of his official duties, recognizing that the time of
claimants, the auditee and other persons, transacting official business
with him is of value. He shall discharge his duties with promptness and
dispatch, remembering that any unwarranted or unreasonable delay in his
disposition of matters submitted to him in his official capacity tends to
create dissatisfaction with the auditing service in government.

7. Self-restraint, civility and courtesy

High strung and belligerent behavior has no place in the

government service. Thus, the government auditor shall act with self-
restraint and civility at all times. Even when confronted with rudeness and
insolence, so as to command the respect and emulation of the public.

He shall act with civility in his relationship with his co-employees

and shall cooperate with them in the performance of their duties. His
conduct in dealing with his co-employees and with the public should be
marked by respect for and consideration of the feelings of others, always
bearing in mind that courtesy and tactfulness are the most eloquent
manifestations of a decent social behavior.

VI. PUBLIC INTEREST

As a public officer, the government auditor owes an undivided duty to the

public whom he serves, and he should not place himself in a position which will
subject him to conflicting ideas or expose him to the temptation of acting in any
manner other than in the best interest of the public.

He is bound to act primarily for the benefit of the public and to refrain from
activities which will interfere with the proper discharge of his duties thereto.

VII. INTEGRITY AND INCORRUPTIBILITY

As a guardian of the public treasure, the government auditor is expected

to keep his personal integrity above and beyond suspicion. He sets the moral
tone for the auditee.
 The government auditor shall maintain the highest degree of integrity in
his personal and official actuations, and must be guided by a strict sense of
honesty and uprightness.

He has no right to exercise his functions or use his influence for personal
gain or other private ends. Official authority and public influence are not meant
to be available for personal advancement or enrichment or for the benefit of any
special interest.

He should not suffer his conduct to create the impression that any person
can unduly influence him or enjoy his favor, or that he is affected by the rank,
position or influence of any party.

VIII. INDEPENDENCE, IMPARTIALITY AND OBJECTIVITY

1. In all matters relating to his work, the government auditor shall

observe and maintain complete independence, impartiality and objectivity. He
shall at all times be impartial and objective particularly in his appraisals and in his
rendition of opinions, conclusions, judgments and decisions and even
recommendations on matters presented to him for resolution.

2. He must continually maintain an independence in mental attitude,

and must not be influenced or swayed by public clamor or considerations of
personal popularity.

3. He must be strong-willed so that he may be able to resist any

temptation that may compel him to compromise his objectivity and impartiality, as
well as pressures, importunings and blandishments, both from within and without
the office.

4. He shall endeavor to preserve and protect his independence. To

that end, he shall avoid or eschew any relationship or circumstance which would
likely, even subconsciously, impair his objectivity and independent judgment as
an auditor. He must avoid situations or actions that would tend to weaken his
impartiality and objectivity.

5. Whenever in his judgment a circumstance or a case involves a

conflict of interest that tends to taint his independence, impartiality or objectivity,
the government auditor shall abstain or inhibit himself from giving his judgment or
decision thereon. In that regard, he must avoid even the appearances of
relationships which would suggest a conflict of interest to a reasonable observer.

6. It is desirable that he should, so far as reasonably possible, refrain

from all relations which would normally tend to arouse suspicion that such
relation warp or bias his judgment or prevent his impartial attitude of mind in the
administration of his duties as auditor.
 7. He shall apply audit standards, laws, rules and regulations with
fairness, objectivity and impartiality regardless of kinship or influence of any
party.

IX. PARTISAN POLITICS

The government auditor shall not engage, directly or indirectly, in partisan

political activities or take part in any election except to vote, nor shall he use his
official authority to coerce or influence the political activity of any other person or
body.

While he is entitled to entertain personal views, opinions or thoughts on

political questions, issues or problems, and while not required to surrender his
rights or opinions as a citizen, it is likely, nay, inevitable, that suspicion of being
warped by political bias will attach to the government auditor should he become
the active promoter of the interest of one political party against another.

X. NON-ASSIGNMENT OF SALARY

The government auditor shall not assign his unearned salaries,

perquisites and emoluments, for this practice is forbidden by public policy as it
tends to impair his efficiency. He must bear in mind that the emoluments of a
public office are beyond the commerce of man and, hence, are not considered
the proper subject of assignment, barter or sale. The general principle that there
shall be no bargaining in public office applies to his situation.

XI. NON-RECOVERY OF REWARD FOR PERFORMANCE OF DUTY

The government auditor shall not claim, as he will not be permitted to

recover, a reward offered by the public for the performance of an act which it was
a part of his official duty to perform if he could. To permit such a recovery would
contravene public policy.

XII. 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 government auditor in accordance therewith
without prejudice to the corresponding criminal action under appropriate penal
laws as may be warranted in the premises.
XIII. EFFECTIVITY

This Code shall take effect thirty days from its publication in the COA
Bulletin.

Promulgated by the Commission Proper on this 1st day of October, 1986

at Quezon City, Philippines.

(SGD.) TEOFISTO T. GUINGONA, JR., Chairman

(SGD.) EUFEMIO C. DOMINGO, Commissioner
(SGD.) BARTOLOME C. FERNANDEZ, JR., Commissioner