Conflict of Interest Policy - oag.gov.fj · Conflict of Interest Policy 1.0 Introduction 1.1 A...
Transcript of Conflict of Interest Policy - oag.gov.fj · Conflict of Interest Policy 1.0 Introduction 1.1 A...
Office of the Auditor-General, Republic of Fiji 1 Conflict of Interest Policy
Conflict of Interest Policy POL 1/2017
Office of the Auditor-General, Republic of Fiji 2 Conflict of Interest Policy
Contents 1.0 Introduction .....................................................................................................................3
2.0 Purpose...........................................................................................................................3
3.0 Scope ..............................................................................................................................3
4.0 Policy Statement .............................................................................................................3
5.0 Policy Content .................................................................................................................4
5.1 Responsibilities……………………………………………………………………………..4
5.1.1 Management……………………………………………………………………...4
5.1.2 Audit Managers…………………………………………………………………..4
5.1.3 Staff………………………………………………………………………………..5
5.1.4 Senior Secretary………………………………………………………………....5
5.2 Prohibition and Restriction…………………………………………………………………5
5.2.1 Employment Restriction………………………………………………………....5
5.2.2 Restriction on Procurement Activities………………………………………..5-6
5.2.3 Solicitation and Acceptance of Gifts, Travel and Other Benefits……………6
5.2.4 Restriction on Release of Information…………………………………………6
5.2.5 Sponsorship……………………………………………………………………...6
6.0 Declaration of Interest Forms ..........................................................................................6
7.0 Management of Declaration of Interest ............................................................................7
8.0 Record Keeping ..............................................................................................................7
9.0 Audits ..............................................................................................................................7
10.0 Awareness ......................................................................................................................7
11.0 Dealing with Non-Compliance .........................................................................................7
12.0 Relating Laws, Decrees and Policies ..............................................................................8
13.0 Approval ..........................................................................................................................8
14.0 Revision/Change Log ......................................................................................................8
ANNEX 1- DECLARATION OF INTEREST FORM FOR BOARD, MANAGEMENT AND STAFF…….9-10
ANNEX 2- DECLARATION OF INTEREST FORM FOR ON-GOING DISCLOSURE………….11
ANNEX 3- DECLARATION OF INTEREST FORM FOR CONSULTANTS/THIRD PARTY……12
Office of the Auditor-General, Republic of Fiji 3 Conflict of Interest Policy
1.0 Introduction 1.1 A conflict of interest is defined as a conflict between the duties and responsibilities
of an individual holding office and his/her private interest1.
1.2 The type of Conflict that may arise in practice can be classified under one of the
following:
i) Actual– involves a direct conflict between the duties and responsibilities
of an individual holding an office and existing private interest;
ii) Perceived– appears that an individual’s private interest could improperly
influence the performance of his/her duties – whether or not this is in fact
the case; and
iii) Potential– whereby an individual has a personal interest that could conflict
with the official duties in future.
1.3 Interests that may result into a conflict can be categorized in either of the two
types as follows:
i) Pecuniary interest– also termed as ‘material personal interest’ which
involves an actual or potential financial gain or loss; and
ii) Non-pecuniary interest– this does not have a financial component but
may arise from personal or family relationships, or through involvement in
sporting, social, cultural or other interest group activities.
2.0 Purpose The purpose of this policy is to ensure good governance through effective management
of conflict of interest in the Office of the Auditor-General (OAG) and proper disclosure of
interest and management of conflict of interest.
3.0 Scope This policy applies to OAG Management and staffs and consultants and third parties
engaged by the OAG. The intention is to ensure that there is no material perceived
interest by staff and Management in carrying out their duties.
4.0 Policy Statement 4.1 OAG must ensure that all staff (including Management), should be free of any
conflict of interest that could adversely influence their judgment, objectivity,
independence or loyalty in carrying out their as defined in the Constitution, Audit
Act and relevant legislation.
4.2 All decisions made by staff and Management must be for the best interest of OAG
and its stakeholders.
4.3 OAG recognizes that staff may take part in legitimate financial, business,
charitable and other activities outside their job requirements; however any
potential conflict of interest arising from these activities must be disclosed to the
Auditor-General. In case of the Auditor-General, necessary disclosures should be
made to the Secretary, Constitutional Offices Commission.
1 Managing Conflict of Interest in the Public Sector, November 2001 – Independent Commission Against Corruption
Office of the Auditor-General, Republic of Fiji 4 Conflict of Interest Policy
5.0 Policy Content Management must ensure that all conflict of interest are managed transparently and
effectively in the OAG.
5.1 Responsibilities
The responsibilities of each of the key players in the management of the Conflict
of Interest are as follows:
5.1.1 Management
Management must:
i) Protect public interest, support transparency and accountability
and promote individual responsibility and personal example;
ii) Declare interest on an yearly basis and where applicable as
required by this policy;
iii) Not be present for deliberation on the subject and should not vote
on any related Management resolution;
iv) Declare how the conflict is related to the subject matter being
discussed;
v) Consider any further appropriate process to address the conflict of
interest where it is seen to have material impact on the
Management team;
vi) Ensure that all conflict of interest are recorded in the minutes and
updated in the Conflict of Interest Register by the Senior Secretary;
and
vii) Maintain consistency in dealing with conflict of interest.
5.1.2 Audit Managers
Audit Managers must:
i) Take a lead role in effective management of conflict of interest in
the OAG;
ii) Ensure that there is proper monitoring of work of staff and the risks
they are exposed to that may give rise to conflict of interest;
iii) Provide information to staff on managing conflicts of interest;
iv) Prepare management strategies for areas where conflict of interest
may arise; and
v) Ensure declaration of interest from members of committees
identified for a specific function. These committees include but not
limited to:
a. Team Leader Forums;
b. Recruitment panels;
c. Disciplinary panels;
d. Investigations committee;
e. Audit teams; and
vi) Report any actual, perceived or potential conflict of interest to
Auditor-General Manager.
vii) Ensure that all third parties or consultants engaged to provide
service to the OAG complete the Declaration of Interest Form for
consultants/third party.
Office of the Auditor-General, Republic of Fiji 5 Conflict of Interest Policy
5.1.3 Staff
Staff must:
i) Disclose all conflict of interest and also to declare that they have
no conflicting interest in relation to a particular official decision,
process or activity;
ii) Report any perceived or actual conflict of interest noticeable to the
Auditor-General;
iii) Maintain independence and objectivity with auditee and auditee
staffs and other stakeholders;
iv) Not to accept gifts, benefits or services offered in return for any
business transaction which may impact their independence and
decision; and
v) Declare conflict of interest to the Auditor-General as necessary.
5.1.4 Senior Secretary
The Senior Secretary must ensure that:
i) All declaration of interest forms are completed by staff and the
details are updated on the Declaration of Interest Register on an
yearly basis;
ii) Review of policies and management mechanisms on conflict of
interest is carried regularly to ensure effectiveness;
iii) Assist in investigation of complaints and grievances relating to
conflict of interest;
iv) The breaches are identified and reported to the Auditor-General;
and
v) Reports are generated and provided to the AG on an annual basis.
5.2 Prohibition and Restriction
The OAG through this policy has identified areas that give rise to potential conflict
of interest, therefore, prohibits any involvement in these areas. If any member of
the Management or staff finds him or herself in such a situation, the individual
must immediately declare his/her interest. These prohibition and restrictions apply
to the following:
5.2.1 Employment Restrictions
The conflict of interest policy provides that no Director or staff shall serve
as the supervisor or exercise any control over the employment or
employment activities of a person related by family or marriage2.
No existing employee shall sit in as a panelist during recruitment for a
position which has his/her family member as a candidate nor shall they
play a part in the shortlisting of a candidate.
5.2.2 Restrictions on Procurement Activities
No member of the Management team or staff having official responsibility
for a procurement transaction should participate in the procurement when
they are aware that:
i) He/she is also employed by the bidder or the contractor;
ii) His/her partner or any member of his/her immediate family is
employed by the bidder or contractor;
2 Family refers to any person of the same household or related through birth.
Office of the Auditor-General, Republic of Fiji 6 Conflict of Interest Policy
iii) Owns or controls any interest in the business of the bidder or the
contractor; or
iv) Has a pecuniary interest in the bidder or the contactor.
5.2.3 Solicitation and acceptance of Gifts, Travel and Other Benefits
No member of the Management team or staff must:
i) Solicit or accept money or other things of value, for services
performed within the scope of his/her official duties except for
compensation, expenses, or other remuneration paid directly to
him/her by the OAG;
ii) Accept any money, gift, loan, advance, favor, special discount, or
service of material value that might reasonably tend to influence
him/her in the discharge of his/her duties;
iii) Offer or accept money or anything of value for or in payment of
employment, an appointment, a promotion, or a privilege with the
OAG;
iv) Accept a business or professional opportunity for financial benefit,
if he/she knows or should know that the opportunity is offered to
influence the discharge of his/her official duties;
v) Accept a business or personal trip paid by an auditee who is either
directly or indirectly in relations with the OAG; and
vi) Act as an agent of the OAG;
vii) Solicit cash or gifts from members in lieu of assistance provided.
viii) Obtain money or request for benefits from members in the form of
a favor and in agreement to payback.
5.2.4 Restriction on Release of Information
No member of the Management or staff must use confidential information
not classified as “Public Information” for his/her personal use or for the use
of any other individual.
5.2.5 Sponsorship
No Member of the Management or Staff must accept any form of corporate
sponsorship from Corporate Organizations.
6.0 Declaration of Interest Forms 6.1 Staff and Management are required to complete the Declaration of Interest Form
at the beginning of every calendar year. A sample Declaration of Interest Form is
attached as Annexure 1.
6.2 For any new appointments during the year, the Human Resources Officer will
assist staff to fill in the Declaration of Interest Form and submit it to the Senior
Secretary.
6.3 Declaration of Interest for On-going Disclosure must be completed by staff or
members of a respective Committee which is mentioned in Annexure 2.
6.4 All consultants or third parties engaged by the OAG must complete the
Consultants/Third Party disclosure form which is attached in Annexure 3.
Office of the Auditor-General, Republic of Fiji 7 Conflict of Interest Policy
7.0 Management of Declaration of Interest 7.1 Management will ensure that confidential disclosures are protected from misuse.
Conflict of Interest disclosures will be treated as confidentially as possible, within
the requirements of the law.
7.2 Any Director in receipt of a disclosed conflict of interest will exercise his or her
judgment about the level of confidentiality necessary to manage the conflict or if
in doubt, he/she should seek advice from Auditor-General.
7.3 The Director will inform the person disclosing the conflict of their decision on
further disclosure, where this arises. If this is not agreed between the parties, the
matter will be referred to the Auditor-General.
7.4 The declaration of interest by Staff and Management and Board will be analyzed
by Senior Secretary and forwarded to the respective stakeholders for their
information and necessary action.
7.5 The assessment of the information will determine whether there is any conflict of
interest or not.
7.6 All material conflict of interest will be reported to the Auditor immediately after it is
identified.
7.7 The Auditor-General will endorse for further action to be taken in finalizing the
matter.
7.8 The report on conflict of interest carried out by the Senior Secretary will be
provided to the Management Committee on an annual basis.
8.0 Record Keeping All declaration of interest and disclosure of conflict of interest must be updated on the
data base and filed by the Senior Secretary.
9.0 Audits This policy will be the basis of internal audits relating to conflict of interest in the OAG.
10.0 Awareness Management will create awareness on the Conflict of Interest Policy on a six-monthly
basis to ensure its compliance. The policy will also be available in the OAG Intranet
(shared folder) for the information of staff and Management.
11.0 Dealing with Non-Compliance 11.1 Staff and Management are required to ensure that internal control mechanisms
exist to monitor and measure compliance.
11.2 Failure to comply with this policy will result in disciplinary action under the existing
disciplinary procedures and may include termination of employment depending
on the degree of the breach.
Office of the Auditor-General, Republic of Fiji 8 Conflict of Interest Policy
12.0 Relating Laws, Decrees and Policies This policy is governed by the following:
i) Audit Act Cap. 70 and subsequent amendments;
ii) Crimes Decree 2009; and
iii) Public Service Code of Conduct and Values.
13.0 Approval The Conflict of Interest policy becomes effective on the date approved by the Auditor-
General.
14.0 Revision/Change Log
Version 1.0
Policy endorsed by: Executive Management Committee
Policy approved by: Auditor-General
Policy effective from: 27 April 2017
Policy to be reviewed by: 27 April 2018
Manager responsible for policy: Manager Corporate Services
Office of the Auditor-General, Republic of Fiji 9 Conflict of Interest Policy
Annex 1 –
TO: AUDITOR-GENERAL
I………………………………………………………………………………………….(Name)
………………………………………………………………………………….(Position Held)
Phone: …………………………………Email:.………………………………………………
Citizen of: ………………………………………and also holding Permanent Residence
for.…………………………………………………(Any other country that you hold PR)
Provided below are my interest which may be either actual or perceived in relation to my duties carried out
in the OAG as a Staff/Management
Category Please give details of the interest and whether it applies to yourself or, where appropriate, a member of your immediate family or some other close personal connection
RELATIONSHIP OR ACTIVITY
FAMILY INTERESTS
Do you have any family relationship with another employee within the OAG Indicate name, type of relationship and the group.
Do you or an immediate family member have been personally subject to Audit, Investigation, or similar activities?
Do you have any Criminal or Civil action pending?
FINANCIAL INTEREST
Indicate the name of the organization in which you have a Financial Interest. (Also indicate the Details of Financial interest e.g. Directorship, consultancy, shareholding Etc.)
DECLARATION OF INTEREST FORM FOR OFFICE OF AUDITOR-
GENERAL (OAG) MANAGEMENT AND STAFF
Office of the Auditor-General, Republic of Fiji 10 Conflict of Interest Policy
Are you a member of any professional bodies, special interest group or mutual support organization?
Do you have an interest in properties, the holding of which might directly or indirectly, create duties or interests in conflict with your duties or interests as a Staff/Management of the OAG
PROCUREMENT INTERESTS
Do you hold any interest – material or perceived with the current or potential bidders, offerors or contractors of the OAG
List your current involvement in the major projects of the OAG and the Contractors involved.
DECLARE ANY OTHER INTERESTS PERSONAL INTERESTS Are you aware of any other interests that are not covered by the above?
Declaration
I hereby declare that all the information I have provided to recruitment for appointment purposes is correct
and I understand that the OAG reserves the right to terminate this employment agreement without any
notice if at any time it is brought to the knowledge of the OAG that I have provided false and misleading
information.
Disciplinary Action
As per the OAG Conflict of Interest Policy approved by the Auditor-General, I am aware that the OAG will
take disciplinary action against me for any conflict of interest which I have not declared and which comes
subsequently to notice after this date of declaration. I must also complete and return the form on time.
On-Going Disclosure
I will also inform the OAG immediately of any conflict of interest which may arise in future in the process
of carrying out my roles and responsibilities.
DATED THIS ……………………….…….DAY OF ……………………………………………
SIGNATURE: ………………………………. NAME: …………………………………………
Office of the Auditor-General, Republic of Fiji 11 Conflict of Interest Policy
Annex 2 –
*This Form is applicable to the Management Committee, Tender Committee Evaluation
Committees, Interview Panel, Disciplinary Panel and Assessment Committees
TO: AUDITOR-GENERAL
I……………………………………………………………………………..……………………(Name)
……………………………………………………………………………………………(Position Held)
hereby give you notice that I have/don’t have an interest which directly or indirectly create conflict
with my duties as a member of the
……………………………………………………………………….…..(Name of Committee/Panel) of OAG
in relation to that stated above.
I hereby declare: (Please place a tick in the box where applicable)
that I have no close relation or interest with the employee, applicant, member, supplier, business
or organization whose relationship or interest might create conflict with my duty or interests as
stated above.
that I have not received any gift or entertainment from an employee. Member, supplier or
organization which might create conflict with my duty or interests as stated above.
that where the nature character and extent of any conflict of the kind referred to above is known to
me, I have declared such nature, character and extent in the said list as provided below.
Names of employee, applicant, member, supplier, business or organization
Name and extent of interest and other relevant details
Declaration (To be filled by the person to whom disclosure is made to)
I am aware that OAG may take disciplinary action against me for any conflict of interest which I have not
declared above and which comes subsequently to notice after this date of declaration.
DATED THIS ……………………….…….DAY OF ……………………………………………
SIGNATURE: ………………………………. NAME: …………………………………………
*Copy of this form to be maintained in the respective records file. Original to be forwarded to the Senior Secretary for
record and updating the conflict of interest database.
DECLARATION OF INTEREST FORM FOR ON-GOING DISCLOSURE
Office of the Auditor-General, Republic of Fiji 12 Conflict of Interest Policy
Annex 3 –
*This Form is applicable to the Consultants, Public Service Officers and any other third party which
the Auditor-General appoints to carry out duties in the interest of the OAG required services.
TO: AUDITOR-GENERAL
I……………………………………………………………………………..……………………(Name)
……………………………………………………………………………………………(Position Held)
hereby give you notice that I have/don’t have an interest which directly or indirectly create conflict
with my duties as the provider of the
……………………………………………………………………….…..(Name of Committee/Panel) of OAG
in relation to that stated above.
I hereby declare: (Please place a tick in the box where applicable)
that I have no close relation or interest with the Staff, Management or any other third party engaged
by OAG whose relationship or interest might create conflict with my duty or interests as stated.
that I have not received any sponsorship gift or entertainment from any staff, Management. Or any
third party engaged by OAG which might create conflict with my duty or interests as stated above.
that where the nature character and extent of any conflict of the kind referred to above is known to
me, I have declared such nature, character and extent in the said list as provided below.
Names of Staff, Management, or any third party engaged by OAG
Name and extent of interest and other relevant details
Declaration (To be filled by the person to whom disclosure is made to)
I will be subject to legal proceedings against me by the OAG for any conflict of interest which I have not
declared above and which comes subsequently to notice after this date of declaration.
DATED THIS ……………………….…….DAY OF ……………………………………………
SIGNATURE: ………………………………. NAME: …………………………………………
*Copy of this form to be maintained in the respective records file. Original to be forwarded to the Senior Secretary for
record and updating the conflict of interest database.
DECLARATION OF INTEREST FORM FOR CONSULTANTS/THIRD PARTY