Finance Code of Ethics
The City of Riverside Finance Department adheres to the Government Finance Officers Association
(GFOA) code of professional ethics. As public employees and finance professionals, we are committed
to serving the public interest with the highest ethical standards. By serving with integrity,
accountability, and transparency, we strive to inspire public confidence in our management of the
resources entrusted to us.
Code of Professional Ethics
The Government Finance Officers Association of the United States and Canada
is a professional organization of public officials united to enhance and
promote the professional management of governmental financial resources by
identifying, developing and advancing fiscal strategies, policies, and
practices for the public benefit.
To further these objectives, all government finance officers are enjoined to
adhere to legal, moral, and professional standards of conduct in the fulfillment
of their professional responsibilities. Standards of professional conduct as set
forth in this code are promulgated in order to enhance the performance of all
persons engaged in public finance.
I. Personal Standards
Government finance officers shall demonstrate and be
dedicated to the highest ideals of honor and integrity
in all public and personal relationships to merit the
respect, trust, and confidence of governing officials,
other public officials, employees, and of the public.
They shall devote their time, skills, and energies to
their office both independently and in cooperation with
They shall abide by approved professional practices and
II. Responsibility as Public Officials
Government finance officers shall recognize and be
accountable for their responsibilities as officials in
the public sector.
They shall be sensitive and responsive to the rights of
the public and its changing needs.
They shall strive to provide the highest quality of
performance and counsel.
They shall exercise prudence and integrity in the
management of funds in their custody and in all
They shall uphold both the letter and the spirit of the
constitution, legislation, and regulations governing
their actions and report violations of the law to the
III. Professional Development
Government finance officers shall be responsible for
their own competence, for enhancing the competence of
their colleagues, and for providing encouragement to
those seeking to enter the field of government finance.
Finance officers shall promote excellence in the public
IV. Professional Integrity - Information
Government finance officers shall demonstrate
professional integrity in the issuance and management of
They shall not knowingly sign, subscribe to, or permit
the issuance of any statement or report which contains
any misstatement or which omits any material fact.
They shall prepare and present statements and financial
information pursuant to applicable law and generally
accepted practices and guidelines.
They shall respect and protect privileged information to
which they have access by virtue of their office.
They shall be sensitive and responsive to inquiries from
the public and the media, within the framework of state
or local government policy.
V. Professional Integrity - Relationships
Government finance officers shall act with honor,
integrity, and virtue in all professional relationships.
They shall exhibit loyalty and trust in the affairs and
interests of the government they serve, within the
confines of this Code of Ethics.
They shall not knowingly be a party to or condone any
illegal or improper activity.
They shall respect the rights, responsibilities, and
integrity of their colleagues and other public officials
with whom they work and associate.
They shall manage all matters of personnel within the
scope of their authority so that fairness and
impartiality govern their decisions.
They shall promote equal employment opportunities, and
in doing so, oppose any discrimination, harassment, or
other unfair practices.
VI. Conflict of Interest
Government finance officers shall actively avoid the
appearance of or the fact of conflicting interests.
They shall discharge their duties without favor and
shall refrain from engaging in any outside matters of
financial or personal interest incompatible with the
impartial and objective performance of their duties.
They shall not, directly or indirectly, seek or accept
personal gain which would influence, or appear to
influence, the conduct of their official duties.
They shall not use public property or resources for
personal or political gain.