tions relating to ethical and other conduct will be made available in the Office of Personnel upon request by employees and special Government employees. Subpart B-Regulations Governing Ethical and Other Conduct and Responsibilities of Employees

§ 6.10

General policy on conduct.

The personal demeanor of employees of the General Accounting Office is subject to the closest public and official scrutiny and as representatives of the Office they are judged by their personal associates and activities as well as by their official actions and conduct. In all their dealings, employees of the General Accounting Office shall so conduct themselves as to permit no reasonable basis for suspicion of unethical conduct or practices. The obligation to protect fully the interests of the Government as a whole and the General Accounting Office as an agency of the Congress, demands the avoidance of circumstances which invite conflict between self-interest and the integrity of employment with the General Accounting Office. Loyalty to the Office and its programs and purposes is a necessary attribute. § 6.11

Proscribed actions.

An employee shall avoid any action, whether or not specifically prohibited by this part, which might result in, or create the appearance of:

(a) Using public office for private gain;

(b) Giving improper preferential treatment to any person;

(c) Impeding Government efficiency or economy;

(d) Losing complete independence or impartiality;

(e) Making a Government decision outside official channels; or

(f) Affecting adversely the confidence of the public in the integrity of the Government or its operations.

§ 6.12 Gifts, entertainment, and favors. Except as provided in § 6.13 and § 6.16, an employee shall not solicit or accept, directly or indirectly, any gift, gratuity, favor, entertainment, loan, or any other thing of monetary value, from a person who:

(a) Has, or is seeking to obtain, contractual or other business or financial relations with the Federal Government;

(b) Conducts operations or activities that are subject to audit, investigation, decision, or regulation by the General Accounting Office; or

(c) Has interests that may be substantially affected by the performance or nonperformance of the employee's official duty.

§ 6.13

Permissible gifts, entertainment, and favors.

Despite the limitations established by §6.12, the following exceptions are made:

(a) A gift, gratuity, favor, entertainment, loan, or other similar favor of monetary value may be accepted by the employee when it or they stem from a family or personal relationship, such as those between the employee and his parents, children, or spouse, and when the circumstances make it clear that it is those relationships rather than the business of the persons concerned which are the motivating factors.

(b) Food and refreshments of nominal value may be accepted on infrequent occasions in the ordinary course of a luncheon or dinner meeting or other meeting or on an inspection tour where the employee may properly be in attend

ance.

(c) Loans from banks and other financial institutions may be accepted on customary terms to finance the proper and usual activities of employees, such as home mortgage loans.

(d) Unsolicited advertising or promotional material, such as pens, pencils, note pads, calendars, and other items of nominal intrinsic value may be accepted. § 6.14 Gifts to superiors.

An employee shall not solicit a contribution from another employee for a gift to an official superior, make a donation as a gift to an official superior or accept a gift presented as a contribution from an employee receiving less pay than himself (5 U.S.C. 7351).

§ 6.20 Use of Government property.

bursement, unless prohibited by law, for expenses of travel and such other necessary subsistence as is compatible with this part when not engaged on official business. However, this section does not allow an employee to be reimbursed, or payment to be made on his behalf, for excessive personal living expenses, gifts, entertainment, or other personal benefits. When traveling on official business, no reimbursement may be accepted from private sources.

NOTE: Notwithstanding this section, the requirements relating to the acceptance of contributions and awards, travel, subsistence, and other expenses in section 4111(a), title 5, United States Code, and the regulations thereunder in Subpart G, Part 410, Book III, Supplement 990-1, Federal Personnel Manual, continue to apply.

§ 6.17 Indebtedness of employees.

An employee shall pay each just financial obligation in a proper and timely manner, especially one imposed by law such as Federal, State, or local taxes. For the purposes of this paragraph, a "just financial obligation" means one acknowledged by the employee or reduced to judgment by a court, and "in a proper and timely manner" means in a manner which the General Accounting Office determines does not, in the circumstances, reflect adversely on the Office as his employer. In the event of a dispute between an employee and an alleged creditor, this paragraph does not require the General Accounting Office to determine the validity of the disputed debt.

§ 6.22

Prohibited financial interests.

An employee shall not:

(a) Have a direct or indirect financial interest that conflicts substantially, or appears to conflict substantially, with his Government duties and responsibilities.

(b) Engage in, directly or indirectly, a financial transaction as a result of, or primarily relying on, information obtained through his Government employment.

§ 6.23 Bribery, graft, and conflicts of interest.

An employee shall not engage in acts prohibited by chapter 11 of title 18, United States Code, relating to bribery, graft, and conflicts of interest as appropriate to the employee concerned. Three of the more important "conflict of interest" provisions are summarized as follows:

(a) An employee may not, except as provided by law for the proper discharge of his official duties, ask or seek any compensation for services by him or another in connection with any proceeding, request for a ruling or other determination before any Government agency or officer in which the United States is a party or has a direct and substantial interest (18 U.S.C. 203).

(b) An employee may not, except in the discharge of his official duties, represent anyone else (with or without compensation) before a court or Government agency on a matter in which the United States is a party or has a direct or substantial interest (18 U.S.C. 205).

(c) An employee shall not receive any salary or anything of monetary value from a private source as compensation for his services to the Government (18 U.S.C. 209). § 6.24

Conflicts resulting from assign

ments.

An employee will not participate in any audit, investigation, survey, examination, ruling, decision or determination, contract, claim, controversy, or other matter before the General Accounting Office in which he, his spouse, minor child, partner, organization in which he is serving as officer, director, trustee, partner or employee, or any person or organization with whom he is negotiating or has any arrangement concerning prospective employment, has a financial interest with the following execptions:

(a) The employee need not disqualify himself if his financial holdings are in shares of widely held diversified mutual funds or regulated investment companies in which he does not serve as director, officer, partner, or advisor. The indirect interest in business entities which the holder of shares in a widely diversified mutual fund or regulated investment company derives from ownership by the fund or investment company of stocks in business entities is hereby exempted from the provisions of 18 U.S.C. 208(a) in accordance with the provisions of 18 U.S.C. 208(b) (2) as being too remote or inconsequential to affect the integrity of the employee's services.

(b) If the employee first informs the Comptroller General through his head of division or office, in writing, of the nature and circumstances of the audit, investigation, survey, examination, ruling, decision or determination, contract, claim, controversy, or other matter in which he is participating and makes full disclosure of the financial interest and receives in advance a written determination made by the Comptroller General that the interest is not so substantial as to be deemed likely to affect the integrity of the employee's services, the employee need not consider himself disqualified (18 U.S.C. 208(b)).

ployment, has a financial interest in any matter in which he is participating as part of his official duties, he will so inform the Comptroller General through his head of division or office in writing, and he will thereupon be relieved of his duties and responsibilities in that particular matter unless the head of division or office, after consultation with and approval of the Comptroller General, finds that pursuant to § 6.24 (b) of this part, the interest is too remote or too inconsequential to affect the integrity of the employee's services in which case the Comptroller General will notify the employee in writing. In cases of disqualification of the employee, the assignment of the employee will be changed or the matter will be reassigned to another employee. A memorandum of disqualification will be made and forwarded by the Comptroller General to the employee with copies to the head of the division or office concerned, the Director of Personnel, and the Counselor for the General Accounting Office.

§ 6.26

Nondisqualifying interests.

This subpart does not preclude an employee from having a financial interest or engaging in financial transactions to the same extent as a private citizen not employed by the Government so long as it is not prohibited by applicable law or regulations.

§ 6.27 Outside employment and other activity.

(a) An employee shall not engage in outside employment or other outside activity not compatible with the full and proper discharge of the duties and responsibilities of his Government employment. Incompatible activities include but are not limited to:

(1) Acceptance of a fee, compensation, gift, payment of expense, or any other thing of monetary value in circumstances in which acceptance may result in, or create the appearance of, a conflict of interest; or

(2) Outside employment which tends to impair his mental or physical capacity to perform his Government duties and responsibilities in an acceptable manner.

(b) Employees may (subject to the provisions of paragraph (d) (3) of this section) engage in teaching, lecturing, and writing that is not prohibited by law or these regulations. An employee shall not, however, either with or without compensation, engage in teaching, lecturing,

or writing that is dependent on information obtained as a result of his Government employment, except when that information has been made available to the general public or will be made available on request, or when the Comptroller General gives written authorization for the use of nonpublic information on the basis that such use is in the public interest. In addition, the Comptroller General shall not receive compensation or anything of monetary value for any consultation, lecture, discussion, writing, or appearance, the subject matter of which is devoted substantially to the responsibilities, programs, or operations of the General Accounting Office, or which draws substantially on official data or ideas which have not become part of the body of public information.

(c) [Reserved]

(d) This section does not preclude an employee from:

(1) Participation in the activities of national or State political parties not precluded by law.

(2) Participation in the affairs of or acceptance of an award for a meritorious public contribution or achievement given by a charitable, religious, professional, social, fraternal, nonprofit, educational and recreational, public service, or civic organization.

(3) Outside employment when permission has been granted in advance by the Director of Personnel and the employee has been notified in writing of the approval. This permission will be granted in accordance with the following policies, procedures, and limitations:

(i) In considering requests for outside employment, the following criteria will be applied—the provisions of applicable law; the regulations and policies incorporated in this part including the possibility of conflicts of interests; the general attendance record of the employee; the nature of his official duties in relation to the nature of the duties which will comprise the outside employment; the financial need or other justification for such outside employment; and the amount of time and hours of work required by the outside employment.

(ii) An employee will request permission to engage in outside employment by executing, in full, Form GAO 256 (Rev. 10/67) and forwarding it through his immediate supervisor to the head of his division or office.

(iii) The head of division or office will upon receipt of a fully executed Form GAO 256 (Rev. 10/67) evaluate the request in light of existing law, and policies and regulations provided by this part. Should the request be found proper and in the best interests of the office and not in violation of law, regulations, and policies, the head of the division or office will transmit the request with his favorable recommendation to the Director of Personnel. If the head of division or office finds otherwise, he will recommend that the request be denied, record his reasons, and transmit the request and related papers to the Director of Personnel.

(iv) The Director of Personnel, or his designee, will review requests to engage in outside employment including the recommendation of the head of division or office for proper, fair, and uniform application of this part. If the head of division or office and the Director of Personnel, or his designee, agree, the request may be officially approved or disapproved and the employee will be notified. If they do not agree, the request and all recommendations will be submitted to the Comptroller General for ultimate determination. The Comptroller General will thereupon consider the entire record, make the final determination, and cause the employee to be notified.

(v) Grants of permission to engage in outside employment will normally expire 3 calendar years from the date of 'last issue, unless sooner revoked or modified. Permission to engage in outside employment, which is about to expire, will be considered for renewal upon receipt of a request on Form GAO 256 (Rev. 10/ 67). Procedures for renewal will be the same as those for original application and should be made, if continuity of permission is desired, from 30 to 60 days before the expiration of current permission.

(vi) Permission to engage in outside employment extends only to the specific employment described in the request considered. New requests must be made in writing in accordance with these proIcedures to cover any changes or modifications in outside employment.

(vii) An employee with permission to engage in outside employment will not hold himself out to the public as an attorney or accountant by such means as placing his name on an office door; or having his name listed in the classified

99-105 O-69-3

section of the telephone directory; or using business stationery with his name on letterheads or envelopes.

(viii) Permission to engage in outside employment will not be granted for the purpose of representing clients in court or before Government agencies except in rare cases when permission may be granted for specific appearances.

(ix) An employee may be permitted to engage in income tax work and to sign income tax returns as a preparer provided: The taxpayer has no Government contracts and has no business with the U.S. Government; the employee does not in any manner intercede with or appear for the taxpayer before the Internal Revenue Service, the courts, or other Government body; and the employee is not engaged in the audit of the Internal Revenue Service by the General Accounting Office.

(x) An employee may not use his employment with the General Accounting Office as a means of soliciting or obtaining outside employment.

(xi) An employee may not engage in outside employment while he is on sick leave from his duties. Deviations from this policy may be permitted in rare instances when prior approval is obtained from the Director of Personnel upon favorable recommendation from the head of division or office involved.

(xii) Employees in grades GS-13 and higher will not, normally, be given permission to engage in outside employment. Exceptions will be made for good and sufficient reasons, such as where a critical need exists for additional income by the employee or where the employment is found to be in the public interest in terms of opportunity for valuable experience benefical both to the employee and to the General Accounting Office. Each request for an exception under this paragraph shall be in sufficient detail to permit a judgment that it is merited. If an exception is made for employees in grade GS-13 and higher, permission will be granted for one-year intervals.

[33 F.R. 2371, Jan. 11, 1968, as amended at 33 F.R. 18429, Dec. 12, 1968]

§ 6.28 Articles and speeches.

Employees who prepare, with or without compensation, articles for publication and speeches for delivery shall sub

mit drafts thereof to their respective heads of division or office prior to publication or delivery when:

(a) Any reference is made or to be made to the employee's employment by the General Accounting Office, or

(b) The subject of the article or speech concerns the work of the General Accounting Office.

Drafts of articles and speeches relating to the work of the accounting and auditing divisions shall also be referred to the Director, Office of Policy and Special Studies, prior to delivery. For other subjects, other than legal matters, the drafts shall be referred to the Assistant to the Comptroller General.

§ 6.29 File of articles and speeches.

The General Accounting Office Library maintains a permanent file of all published articles and speeches by employees of the General Accounting Office. In order that this file be complete and current, each employee who has had an article published or has made a speech, shall send two copies thereof to the Office of the Comptroller General. This office will forward both copies to the Library for filing through the Office of Policy and Special Studies.