Trust

Ethics is a Matter of Trust

Trust is an asset as important as any that can be found on our balance sheets.

Public service is a special trust. The finance office plays an important role in the public service. The finance office has stewardship over citizens' shared financial resources. These resources make possible the services that are essential to the safety, livability, and vitality of our communities.

We, the government finance officers of the United States and Canada, have a deep and abiding desire to show that we are worthy of the trust that has been bestowed upon us. We strive to show it to the citizens of the communities we serve and to their elected representatives. We strive to remain true to the values that drive our work as public servants.

Trust is an asset as important as any that can be found on our balance sheets. But how can we maintain and grow this asset?

Below, we have many resources to help you, even in challenge circumstances.

GFOA Code of Ethics

GFOA's Code of Ethics recognizes that people are imperfect and that we are all subject to biases that can challenge ethical behavior. Our Code asks the members of government finance offices to confront these challenges in order to serve our communities to the best of our abilities.

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Code of Ethics Posters

The posters summarize the full code and have sparked valuable conversations about ethics in a number of finance offices. You can even personalize the poster for your government.

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Putting the Code into Practice: How to Build your Reputation for Trustworthiness

Research shows that almost everyone tends to overestimate their own capabilities, perhaps including overestimating our own reputations for trustworthiness! This part of our ethics website provides practical strategies for putting the Code into practice.

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Additional Resources

Model Policy Templates

We've put together policy templates that use the latest in psychological research to have the maximum impact. These templates address proper recording of staff time, vendor relations and gifts, and making gifts with public funds.

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Financial Foundations for Thriving Communities

This body of work from GFOA shows how trust fits into a broader strategy for good financial management and how it helps create a thriving community.

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