Code of Conduct for State of Arizona Employees Engaged in Accounting, Financial and Budgeting Activities
The State of Arizona has established a code of conduct for employees engaged in accounting, financial and budgeting activities. According to the GAO Technical Bulletin 00-3, this code of conduct applies to all state employees at all state agencies. For NAU’s purposes, this also includes anyone who:
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prepares, approves, or processes documents that result in a transaction in the Advantage, NSTAR, PeopleSoft, PayNet, or any other University financial or accounting system
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obligates the University by entering into an agreement or other contract, purchase order, PCard transaction, etc.
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uses, analyzes, prepares reports or takes action based on accounting, financial or budgeting data from any University source
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has review or approval responsibilities for state, local or grant fund revenues or expenditures
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has responsibility for implementing or assuring the effective workings of internal control activities.
The Chief Financial Officers of the Agencies of the State of Arizona are financial and accounting professionals committed to promoting the highest standards of personal ethics, competence and professional conduct. Therefore, we embrace the following moral, ethical, legal and professional standards as the minimal values to be exhibited by those in Arizona Government engaged in accounting, financial and budgeting activities.
INTEGRITY
- Demonstrate loyalty to the government of the State of Arizona and show respect for the public it serves.
- Exhibit confidence in and support your colleagues, the officers and employees of the State.
- Avoid the evidence or appearance of impropriety in any professional dealings.
- Refuse to engage in any activity that jeopardizes your ability to carry out your duties or fulfill your responsibilities.
- Do not prepare, sign or issue any financial information not adhering to professional standards.
- Support the goals of State Government and promote the mission of your agency or department.
COMPETENCE
- Assume the responsibility for your personal continuing professional education and development.
- Maintain a current working knowledge of developments and emerging issues in government finance and accounting.
- Promote the highest standards of professional competence within your organization and among your peers.
- Support and encourage continuous training and development in your professional disciplines.
PROFESSIONAL CONDUCT
- Carry out your responsibilities consistent with the highest standards of quality, efficiency and customer service.
- Support compliance with generally accepted accounting principles and auditing standards.
- Comply with all Federal and State regulations and statutes.
- Adopt those technologies that will provide improved performance.
CONFLICT OF INTEREST
- Conduct yourself in a manner that will promote public confidence.
- Never engage in any activity that would suggest favoritism or a conflict of interest.
- Do not use public resources for personal or political gain.
- Avoid behavior or associations that might impair your objectivity or independence.
- Honor and adhere to the professional and personal codes of conduct applicable to a public official.
