Republic of the Philippines COMMISSION ON AUDIT ‘Commonwealth Avenue, Quezon City, Philippines RESOLUTION No 2019-010 Date FEB O1 2018 SUBJECT: Revised Code of Conduct and Ethical Standards for Commission on Audit (COA) Officials and Employees 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; 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, Intemational Standards of Supreme Audit Institutions (ISSA 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 Ethies 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 end discharge their duties with the highest degree of competence, excellence, independence, and professionalism; 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 ail 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 Commiston RESOLVES, as it does hereby RESOLVE, to prescribe the Revised Code of Conduct and Ethical Standards for COA Officials and Employees, as follows: f 7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. 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 ethies, 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, indepeadence, integrity, competence and loyalty, act with patriotism and justice, lead modest lives, and uphold public interest over personal interest. RULET 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: 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 Wf 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 Bejudgment. They shall avoid situations or actions that would tend to weaken their impartiality and objectivity. Section 5. _Justness and Sincerity — They shall (@) be fair and sincere in all their dealings with their clientele, fellow workers, and the general public; (b) act with impartiality without any discrimination; (¢) 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 (¢) 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 strietly confidential or as members of their personal staff whose terms are co-terminous and perform their work with dispatch and consistency. 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. Seetion 7. Political Neutrality and Partisan Polities — 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, Seetion 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 dutics and responsibilities to the best of their abilities. They shall also promote and encourage the use of locaily-produced goods, resources, and. oe Seetion 11. Commitment to DemMacy — 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. Section 12, Simple Living — They and their families shail 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 7