Ethics, Accountability, and Professional Standards Flashcards

What are the three CGFM examination areas?

Answer: Governmental Environment; Governmental Accounting, Financial Reporting, and Budgeting; Governmental Financial Management and Control

The CGFM certification requires passing three exams: Exam 1 (Governmental Environment), Exam 2 (Governmental Accounting, Financial Reporting, and Budgeting), and Exam 3 (Governmental Financial Management and Control).

Which concept describes the obligation to use public resources only for their intended purpose?

Answer: Propriety

Propriety in government financial management means resources are used only for their intended, authorized, and legal purposes, consistent with legislative intent.

What is 'whistleblower protection' in the government context?

Answer: Legal protections for government employees who report fraud, waste, abuse, or violations of law

Whistleblower protections shield federal employees from retaliation when they report fraud, waste, abuse, gross mismanagement, or violations of laws and regulations.

Which federal law created strong protections against retaliation for federal employee whistleblowers?

Answer: Whistleblower Protection Act of 1989

The Whistleblower Protection Act of 1989 (and its 2012 enhancement) protects federal employees who disclose fraud, waste, abuse, or violations of law from retaliation by their agencies.

In government ethics, what is a 'conflict of interest'?

Answer: A situation where a public official's personal interests could improperly influence their official duties

A conflict of interest occurs when a government official has personal financial or other interests that could improperly influence, or appear to influence, their official decisions or actions.

What is the purpose of the Standards of Ethical Conduct for Employees of the Executive Branch (5 CFR Part 2635)?

Answer: Establishing uniform standards of ethical behavior for all executive branch employees

5 CFR Part 2635 establishes governmentwide standards of ethical conduct for executive branch employees, covering gifts, conflicts of interest, outside activities, and misuse of position.