Demystifying Government Ethics
Pacific Northwest Chapter Meeting - April 13, 2011
Tom Hirano, CGMP
Immediate Past President, San Francisco Bay Area Chapter
Project Manager - IRS-Taxpayer Advocate Service
“Ethics begins with understanding yourself and the way in which you resolve ethical dilemmas”
What is Ethics

Ethos – Greek meaning custom, practice, usage

Generally accepted principles/concepts of good/
evil, right/wrong, moral/immoral
Five Levels of Ethics1

Personal

Cultural

Societal/Community

Professional

Organizational
Ethical Dilemmas

Internal sense conflicts with Cultural, Societal,
Profes- sional, or Organizational

Internal sense of right & wrong conflict with each
other

Often what is ethical really is what competing
interest takes priority (e.g. justice or mercy)
Ethics in Government
Federal – U.S. Office of Government Ethics
General Principles

employees shall not use public office for private
gain, and

employees shall act impartially and not give
preferential treatment to any private organization
or individual.
State – Own agency/department
Council on Governmental Ethics Law
1
Ethical Virtuosity, Louie V. Larimer, J.D.
Under FTR (41 CFR §§ 301-53.2 - 301-53.3) &
the ethics regulations (5 C.F.R. §§ 2635.2012635.204) Familiarization (FAM) trips cannot be
accepted under the travel regulations or the
ethics regulations.
Ethical Questions in Government Meeting
Planning
(answers condensed from opinions of the IRS Office of
General Legal Services & are provided for general
information and not evidence of approval. Verification
should be attained from the appropriate agency
authority)

Is it okay to take a FAM trip?
Under the travel regulations, promotional benefits
(such as free or discounted lodging,
airfare, meals or materials) and belong to the
Government when received in connection with
planning and/or scheduling an official
conference or other group (as opposed to
performing one’s own official travel).
Ethics regulations prohibit an employee’s
acceptance of a free hotel room, airfare, or meals
from a hotel or other company seeking to do
business with the IRS. An employee may not
solicit or accept any gift from a "prohibited
source" or a gift that is given because of an
employee’s official position, unless the item is
excluded from the definition of "gift" or falls within
an exception to this general rule.
The only statutory mechanism under which the
agency could accept the offered benefits is 31
U.S.C. § 1353, allowing acceptance of travel
payments and reimbursements from non-Federal
sources for employees to attend meetings and
other similar functions under certain
circumstances.
Ethical Questions in Government Meeting
Planning
(answers condensed from opinions of the IRS Office of
General Legal Services & are provided for general
information and not evidence of approval. Verification
should be attained from the appropriate agency
authority)

Can I use meeting planner points for my vacation?
Under the travel regulations, promotional benefits
(such as free or discounted lodging,
airfare, meals or materials) and belong to the
Government when received in connection with
planning and/or scheduling an official
conference or other group (as opposed to
performing one’s own official travel).
5 C.F.R. §§ 2635.202-205
Ethical Questions in Government Meeting
Planning
(answers condensed from opinions of the IRS Office of
General Legal Services & are provided for general
information and not evidence of approval. Verification
should be attained from the appropriate agency
authority)

When is it okay to accept a gift from a
”Prohibited Source?”
Generally employee cannot accept a gift from a
prohibited source. Exceptions:
1. Prizes to competitors in contests including
drawings, open to the public.
2. Modest items of food & refreshment not part of
a meal.
3. Unsolicited gifts less than $20 per occasion
totaling no more than $50 per year from any one
source.
4. Gifts based on family relationship or personal
friendship.
Generally allowable:
Ethical Questions in Government Meeting
Planning
(answers condensed from opinions of the IRS Office of
General Legal Services & are provided for general
information and not evidence of approval. Verification
should be attained from the appropriate agency
authority)

Can I accept the Grand Prize at a raffle (cash
or merchandise)?
1. When card dropped in a public drawing at a
public restaurant.
2. When on official assignment to attend a trade
show/conference and enters a drawing (open to
the public) voluntarily in his personal capacity at
vendor is not considered official duties. Office of
Government Ethics (OGE) Memorandum 99 x 7
(April 26, 1999).
Note that automatic entry (by virtue of
registration) or the raffle not open to the public,
the employee may not accept the prize.
Legalese

5 C.F.R. Part 2635 – Standards of Ethical Conduct
for Employees of the Executive Branch

Federal Acquisition Regulation (FAR) Chapter 1,
Sub-Chapter A, Part 3-Improper Business
Practices and Personal Conflicts of Interest
Resources
Business Ethics Magazine
http://business-ethics.com/
Council on Governmental Ethics Law
http://www.cogel.org/
Ethical Virtuosity Louie V Larimer, 2004
Josephson Institute
http://josephsoninstitute.org/
Professional Ethics
http://it.toolbox.com/wiki/index.php/Professional_Ethics
Sarbanes-Oxley http://en.wikipedia.org/wiki/Sarbanes%E2%80%93Oxley_Act
SGMP Code of Ethics
http://www.sgmp.org/about/ethics.cfm
U.S. Office of Government Ethics
http://www.usoge.gov/
Test Yourself
Ethics in Government (state of MO)
http://ago.mo.gov/cgi-bin/Ethics/quizzes/ethics.cgi
Ethics Quiz
http://confessonline.com/quiz.asp
Monster.com Business Ethics
http://resources.monster.com/tools/quizzes/bizethics/
Random House-Real Questions
http://www.randomhouse.com/quizzes/index.cgi?ethicist
“There are many notions of what is ethical ,
but your discernment of what is right or wrong is what matters most.”