Page  1
COMPARATIVE APPROACHES TO CONFLICT OF INTEREST:  THE 
UNITED STATES, CANADA AND THE UNITED KINGDOM 
 
Kathy Lalazarian 
 
36139 
2001 
Page  2
2
WHAT IS CONFLICT OF INTEREST?....................................................................5 
HOW ARE CONFLICT OF INTEREST ISSUES REGULATED?............................6 
WHO MUST DISCLOSE?........................................................................................7 
WHAT TYPES OF INFORMATION MUST BE DISCLOSED?...............................8 
WHEN MUST DISCLOSURES BE SUBMITTED? ...............................................10 
IF REGULAR DISCLOSURE IS NOT REQUIRED, DOES THIS ABSOLVE AN 
OFFICIAL FROM RESPONSIBILITY TO REPORT CONFLICTS OF 
INTERESTS?..........................................................................................................10 
WHAT INFORMATION MUST BE MADE AVAILABLE TO THE PUBLIC?.....11 
WHAT REMEDIES ARE AVAILABLE FOR CONFLICT OF INTEREST?..........12 
HOW ARE VIOLATIONS OF CONFLICT OF INTEREST REGULATIONS 
PUNISHED? ...........................................................................................................14 
HOW IS IMPLEMENTATION OF CONFLICT OF INTEREST REGULATIONS 
MONITORED?.......................................................................................................15 
CONCLUSION.......................................................................................................17 
ANNEX 1 - DEFINITIONS ....................................................................................19 
ANNEX 2 
–
WHO MUST FILE AND WHAT IS REPORTED:  UNITED STATES, 
CANADA, UNITED KINGDOM............................................................................24 
ANNEX 3 - ETHICS IN GOVERNMENT ACT:  UNITED STATES.....................31 
Page  3
3
ANNEX 4 
–
CONFLICT OF INTEREST AND POST-EMPLOYMENT CODE:  
CANADA................................................................................................................51 
ANNEX 5 – CODE OF CONDUCT:  UNITED KINGDOM...................................67 
ANNEX 6 – FINANCIAL DISCLOSURE FORM:  UNITED STATES..................94 
ANNEX 7 – FINANCIAL DISCLOSURE FORM – CONFIDENTIAL REPORT:  
CANADA................................................................................................................99 
ANNEX 8 – DISCLOSURE FORM – PUBLIC REPORT:  CANADA..................113 
Page  4
4
The following note addresses the issue of conflict of interest in the public 
sector and summarizes existing legislation and procedures regarding this issue in three 
countries with different approaches to the problem:, Canada, the United Kingdom, 
and the United States.  After reviewing the general principles of conflict of interest, 
this note focuses on the basic components and range of choices in drafting conflict of 
interest legislation and related enforcement mechanisms based on the country 
examples provided.  Though these examples serve as useful illustrations, effective 
conflict of interest legislation will be based on shared expectations of what constitutes 
conflict of interest, the structure of relevant government institutions, and the state’s 
capacity to monitor the private interests of public officials.  Consequently, such 
legislation should be tailored to the particular circumstances within the Russian 
Federation. 
 
Page  5
5
What is conflict of interest?   
 
A
conflict of interest arises when the decisions of public officials are 
influenced by their private interests over and above the public interest
1
(for specific 
examples, see Box 1). In such cases, individuals use their public office to advance 
their private gain, making decisions that do not necessarily coincide with the broader 
interests of their constituencies.  While the definition of conflict of interest may be 
clear in theory, it is extremely difficult to characterize in practice, as there are not 
necessarily well-defined boundaries separating public and private interests. 
 
Moreover, these boundaries may be difficult and costly to monitor.  As a result, there 
is considerable variation in the nature and scope of conflict of interest regulations 
across countries, as we explain below in this note.
2
Given limitations in the ability of 
regulations to specify clear and comprehensive definitions, a number of countries 
have established offices responsible for providing advice to public officials as well as 
formal rulings in actual cases regarding whether a conflict of interest in fact exists. 
 
Box 1  Examples of Conflict of Interest
3
Vadim is an economist working for the federal government.  He also owns a business in which he 
prepares tax declarations for private firms and ordinary citizens.  Sometimes, he prepares declarations 
for his private clients while he is at work in his government office.  (The conflict exists in the fact that 
he is using time he should be fulfilling his public duty for his private business.) 
Vera is an employee of the Ministry of Economy, and has responsibility for supervising state-owned 
enterprises.  As part of her official duties, Vera is a member of the board of a state-owned enterprise.  
She is paid by this enterprise for this work.  (The conflict exists because Vera may not have an 
incentive to act in the public interest 
–
for example, if it means closing the enterprise – because it could 
affect her income.)  
Vadim works in the Presidential Apparat.  He tries to further an issue with a minister in favor of a 
company in which he is a shareholder.  (The conflict exists in Vadim trying to influence the minister to 
further an issue that could benefit him financially.) 
Igor is an inspector for the Ministry of Health.  Igor’s brother-in-law has just purchased a restaurant 
that Igor has been assigned to inspect.  (The conflict exists in possible favoritism, or the ‘appearance’ 
of such, between Igor and his brother-in-law.)  
Maria is an employee of the federal government, working on public procurement.  In her spare time, 
she wants to open a business.  She has made an offer to rent commercial space from a local developer.  
The developer has put in a bid to Maria’s department to provide the government with office space, and 
Maria expects that she will be called upon to evaluate the bid.  (The conflict exists in the fact that 
Maria will make an official decision on the developer’s contract that may influence whether or not her 
private offer to rent commercial space from the developer is accepted.) 
1
TI (Transparency International). 1998.  Conflict of Interest:  Legislators, Ministers and Public 
Officials.  Germany. 
2
See Annex 1 for definitions of elements of conflict of interest regulations in the United States, 
Canada, and the United Kingdom.  See Annex 2 for a concise description of the conflict of interest 
systems of these three countries. 
3
Further examples of conflict of interest may be found in 
“An Ethics Handbook for Executive Branch 
Employees”
 1995. United States Office of Government Ethics. 
Page  6
6
How are conflict of interest issues regulated? 
 
The main objectives of conflict of interest regulations are to:  (i) define in 
concrete terms what constitutes the private interests of public officials; (ii) establish 
mechanisms for the disclosure of those private interests; (iii) set clear guidelines 
ex 
ante
 as to which forms of private interests are incompatible with decision-making in 
the public interest and to establish procedures for excluding such private interests 
from the decision-making process; (iv) define 
ex post
 procedures and sanctions for 
resolving accusations of conflict of interest; and (v) establish an office responsible for 
monitoring implementation of the legislation. 
 
Technically, conflict of interest issues can be regulated in many ways.  
Conflict of interest procedures may be mandated in separate ethics codes, dedicated 
conflict of interest laws, or encompassed in existing civil service codes.  In the United 
States, for example, there are separate ethics regulations (such as the 
Ethics in 
Government Act
4
)
for each branch of government; each state has its own legislation 
for state-wide public officials.
5
In Canada, the 
Conflict of Interest and Post-
employment Code for the Public Service
6
applies only to Ministers, Secretaries of 
State, and certain Parliamentarians (i.e. “public office holders”).  Senators and Private 
Members of the House of Commons are bound by their own conflict of interest 
legislation as well as by the Standing Orders of the House of Commons and the Rules 
of the Senate.  There are separate provincial statutes that regulate conflict of interest 
as well.  In other countries, there may also be additional rules or standards of conduct 
for specific sectoral officials where conflict of interest issues are most likely to arise.  
France, for example, has specific standards of conduct for the Ministries of Transport, 
Infrastructure and Housing, while Poland has separate standards for its inspectors 
working in the Environment Protection, Sanitary Control, and State Labor 
Inspectorates. 
 
The United Kingdom does not have a separate conflict of interest legislation, 
although the 
Civil Service Management Code
 outlines the values that civil servants 
are expected to uphold.  The Code covers all civil servants, and there is not a separate 
code for local government.  
The Code of Conduct for Members of Parliament
 and the 
Registration and Declaration of Members Interests
 governs conflict of interest issues 
for Parliament. 
 
Conflict of interest regulations usually must be drafted in conformity with the 
criminal and criminal procedures codes, so that violations can be punished not only 
with administrative and civil sanctions but also with criminal penalties.  They are also 
supported by other types of legislation.  A comprehensive system of conflict of 
interest monitors not just the behavior of public officials, but also the behavior of 
firms and individuals who might wish to influence the design of public policy.  Laws 
governing political party and campaign financing regulate the sources of income of 
parties and require them to disclose these sources, in an attempt to ensure that wealthy 
constituencies do not have undue influence over the decisions of politicians.  In some 
4
This act is provided in Annex 3. 
5
For the purposes of this paper the executive branch in the United States will mainly be discussed. 
6
The Civil Service Code from this act is provided in Annex 4. 
Page  7
7
countries, firms and individuals that lobby the government or legislature are required 
to register with the state and disclose the purpose of their contacts with public 
officials.
7
A
common element of all of these systems is that they require the disclosure of 
information.  While this information is used by the state to monitor and address 
conflict of interest, the systems work most effectively when the information is made 
available to the public as well.  Civic organizations and the media play an important 
role in investigating and publicizing important cases of conflicts of interest, so that 
public pressure is exerted on the state to remedy these problems.  For this reason, 
these systems rely heavily on laws protecting the right of the public to state 
information,
8
which provide procedures for the public to access information that has 
been disclosed. 
 
Who must disclose? 
 
Mechanisms for the disclosure of private interests of public officials are the 
basic foundation of any system of conflict interest prevention.  Though it is 
impossible to reveal completely the private interests of any individual public official, 
disclosure practices identify proxy measures of such private interests.  By so doing, 
disclosure mechanisms actually define in practice what constitutes private interests 
and, therefore, what should be monitored in the system of conflict of interest 
prevention.  In any given country, the capacity of the government to obtain, monitor, 
and verify information about the private interests of public officials will determine 
how extensively conflict of interest can be effectively legislated. 
 
The disclosure of the private interests of public officials is approached 
differently across countries, in particular regarding the definition of 
who
 must 
disclose.  In the United Kingdom, only Parliamentarians must disclose.  In Canada, 
Ministers, Secretaries of State, and certain Parliamentarians must disclose.
9
In the 
United States, the scope of officials that must disclose is much greater:  it includes all 
executive branch employees as well as 
candidates
 for President and Vice-President.
10
 
7
The US and Canada both require lobbyists to register themselves and their activities.  Canada also 
subjects lobbyists to a code of ethics.  In contrast, the UK does not regulate lobbyists because of the 
concern that such regulations would impede access of the public to government and Parliament. 
8
Laws protecting the rights of the public to state information also protect the rights of state officials to 
privacy. 
9
This would specifically include Ministry of the Crown, including a Secretary of State; a 
Parliamentary Secretary; a member of ministerial staff, except public servants; a full-time Governor in 
council appointee (other than a Lieutenant-Governor of a province), officers and staff of the Senate, 
House of Commons and Library of Parliament; a public servant who is head of mission as defined in 
the Department of Foreign Affairs and International Trade Act
;
a
judge who receives a salary under the 
Judges Act
;
a
commissioned officer of the Royal Canadian Mounted Police, other than the 
Commissioner of the Royal Canadian Mounted Police; and a full-time ministerial appointee designated 
by the appropriate Minister of the Crown as a public office holder.   
10
 
In Canada, the executive and legislative branches are not completely separate; Cabinet sits in 
Parliament and has control over the legislative agenda (although appointment and oversight belong 
solely to the executive and to the prime minister).  Thus, it is unlikely that Parliament will ever 
consider conflict of interest legislation that affects the Cabinet
 
more harshly than Parliament.  This is in 
contrast to US legislation, which places stricter ethics measures on the executive.  One example of 
stricter executive rules in the US are those governing honoraria 
–
executive branch rules prohibit 
Page  8
8
Box 2 demonstrates the variation in who must disclose across OECD countries.  Of 
the 27 OECD countries mandating disclosure from public officials of their private 
interests, a majority require disclosures from all elected officials and senior public 
servants; only five require such disclosure from all public servants. 
 
Source:  OECD 
 
The fact that only five OECD countries require all public servants to provide 
declarations reflects both a recognition that not all public officials have sufficient 
decision-making responsibility to warrant full disclosure as well as capacity 
constraints on the part of government to effectively monitor the disclosure of private 
interests of all public officials. There are clear tradeoffs defining the 
comprehensiveness, cost, and effectiveness of disclosure procedures that must be 
defined differently in each country, which depend upon the capacity of the state to 
monitor private interests of public officials. 
 
Countries must also decide the extent to which disclosure is required for 
different members of the official’s household.  The United States, Canada, and the 
United Kingdom all require officials to report on the financial interests of themselves 
as well as their spouse and dependent children.  Some countries – especially those 
where officials may be willing to allow their assets to be formally owned by friends 
and extended family – are not satisfied with this extent of disclosure.
11
 
When 
property rights are not easy to establish, it may be especially difficult to obtain the 
necessary evidence to punish officials who violate the law.  However, extending the 
scope of disclosure beyond the official’s family is often precluded by laws protecting 
the rights of individuals to privacy, not to mention limited government resources.  In  
these cases, public scrutiny of financial disclosures becomes especially important 
element in creating a deterrent to conflict of interest. 
 
What types of information must be disclosed? 
 
There is considerable variation across OECD countries on 
what
 is necessary to 
disclose.  Financial disclosure is normally the foundation of the ethics enforcement 
executive officials from receiving honoraria for any speeches, writings, etc., while legislative branch 
employees may earn money by receiving honoraria, and some may even receive up to three times their 
salaries.
 
11
 In Latvia, for example, the declaration lists the names of spouses, siblings and first degree relatives.  
It has also considered introducing a requirement for all residents to file income and assets disclosures. 
Box 2 - Information disclosure:  who must disclose
5
17
19
21
2
7
0
5
10
15
20
25
30
Countries requesting disclosure
From elected officials
From senior public servants
F
rom other groups
F
rom all public/civil servants
Number of countries
Page  9
9
system, although it is frequently accompanied by other types of disclosure such as 
past and future employment and gifts.  Box 3 summarizes the number of OECD 
countries which have explicit disclosure requirements for each form of private 
interest.  As the chart indicates, the most common proxy measure of private interests 
in disclosure practices is current assets and liabilities.  However, a number of 
countries recognize a much broader range of potential private interests that could 
unduly influence the decisions of public officials, including gifts, outside employment 
or representation, and future employment opportunities.  The determination of what 
must be disclosed is partly a function of which private interests can be effectively 
monitored and enforced.  For example, only 5 of the 27 OECD countries with conflict 
of interest guidelines include future employment restrictions. 
 
Source:  OECD 
 
Table 1 reviews what is required to report on financial disclosure forms in the 
United States,
12
 Canada,
13
 and the United Kingdom.  The differences reflect slightly 
different emphases regarding the relationship between public and private interests in 
parliamentary versus presidential systems.  In parliamentary system, such as the U.K. 
and Canada, there is a greater expectation that politicians represent specific interest 
groups and, thus, will maintain closer ties to such groups both while in office and 
subsequent to leaving office.
14
 
In presidential systems, there is a stronger expectation 
that all politicians will be guided by their perceptions of the broader public interest 
without representing specific social interests beyond their geographical 
constituencies. 
12
 See Annex 6 for the disclosure form used in the United States. 
13
 See Annex 7 for the disclosure form used in Canada. 
14
 However, this does not apply to the civil service, which is intended to be strictly independent of 
external interests. 
Box 3  Information Disclosure:  What must be disclosed
27
22
16
16
13
8
5
5
0
5
10
15202530
Countries requiring disclosure
On assets and liabilities
On sources and level of income
On outside position
On gifts
On loans
On previous/future employments
On other matters
Number of countries
Box 3 - Information Disclosure:  What must be disclosed
27
22
16
16
13
8
5
5
0
5
10
15202530
Countries requiring disclosure
On assets and liabilities
On sources and level of income
On outside position
On gifts
On loans
On previous/future employments
On other matters
Number of countries
Page  10
10
Table 1 
–
What is Reported in Financial Disclosure Forms 
 
P
r
o
p
e
r
t
y
I
n
t
e
r
e
s
t
s
a
n
d
A
s
s
e
t
s
E
a
r
n
e
d
a
n
d
O
t
h
e
r
N
o
n
-
I
n
v
e
s
t
m
e
n
t
I
n
c
o
m
e
G
i
f
t
s
,
R
e
i
m
b
u
r
s
e
m
e
n
t
s
,
a
n
d
T
r
a
v
e
l
E
x
p
e
n
s
e
s
I
n
v
e
s
t
m
e
n
t
I
n
c
o
m
e
L
i
a
b
i
l
i
t
i
e
s
O
u
t
s
i
d
e
P
o
s
i
t
i
o
n
s
W
h
i
l
e
i
n
O
f
f
i
c
e
A
g
r
e
e
m
e
n
t
s
f
o
r
A
r
r
a
n
g
e
m
e
n
t
s
f
o
r
C
u
r
r
e
n
t
o
r
F
u
t
u
r
e
E
m
p
l
o
y
m
e
n
t
A
g
r
e
e
m
e
n
t
s
o
r
A
r
r
a
n
g
e
m
e
n
t
s
f
o
r
a
L
e
a
v
e
o
f
A
b
s
e
n
c
e
f
r
o
m
P
r
i
v
a
t
e
o
r
o
t
h
e
r
N
o
n
-
F
e
d
e
r
a
l
E
m
p
l
o
y
m
e
n
t
A
g
r
e
e
m
e
n
t
f
o
r
C
o
n
t
i
n
u
a
t
i
o
n
o
f
P
a
y
m
e
n
t
b
y
a
F
o
r
m
e
r
E
m
p
l
o
y
e
r
o
t
h
e
r
t
h
a
n
t
h
e
F
e
d
e
r
a
l
G
o
v
e
r
n
m
e
n
t
C
l
i
e
n
t
s
E
l
e
c
t
i
o
n
e
x
p
e
n
s
e
s
1
5
United  
States
 
9
9
9
9
9
9
9
9
9
Canada 
9
9
9
9
9
9
9
United 
Kingdom 
9
9
9
16
 
9
9
9
9
When must disclosures be submitted? 
 
The emphasis of the conflict-of-interest systems in many OECD countries is 
on resolution of conflict of interest 
ex ante
,
before any crime has be committed.  For 
this reason, countries such as the United States, Canada, and the United Kingdom 
require elected and appointed officials to submit declarations upon entry into office.  
The United States even requires Presidential and Vice-Presidential candidates to 
submit declarations 
prior
 to the election and Cabinet officials to submit declarations 
prior
 to their confirmation hearings in the Senate.  These declarations are rigorously 
reviewed; if conflicts are identified, the officials are provided with alternative ways of 
resolving the conflict.  After entry, regulated officials in the United States and the 
United Kingdom must file annually; regulated officials in Canada must submit 
declarations after they receive a gift or some other benefit or their portfolio of assets 
changes.  Regulated officials in the United States and Canada must also file upon 
official separation from public office. 
 
If regular disclosure is not required, does this absolve 
an official from responsibility to report conflicts of 
interests? 
 
15
 Election expenses are included in the disclosure report only for the UK, although that is not to say 
that the United States and Canada do not have to make transparent their political contributions through 
other means.   
16
 This also includes overseas visits made by MPs and their spouses which relate to or arise out of 
membership of the House. 
Page  11
11
As shown in Figure 2, most OECD countries 
–
including Canada and the 
United Kingdom – do not require disclosures from ordinary bureaucrats on a regular 
basis.  Of course, this does not absolve them from their responsibility to disclose a 
conflict, should it arise.  Usually, codes of ethics require officials to avoid conflicts of 
interest and, where unavoidable, to report the conflicts to their managers, ethics 
officers in their departments, or ethics officers in a central unit responsible for 
oversight of conflict of interest. 
 
This type of decentralized system is effective only when officials at all levels 
understand what constitutes conflict of interest and have an incentive to report it when 
it arises.  Conflict of interest is a complex concept with many nuances.  Even 
countries with established systems invest a great deal in training officials to help them 
understand exactly what constitutes conflict of interest and how it can be avoided.  In 
countries just embarking on the process of creating such a system, understanding of 
the concept among officials will be low and compliance with decentralized reporting 
requirements may be minimal.  The incentive seek guidance and to report conflict of 
interest can be strengthened by ensuring that punishment for violating conflict of 
interest regulations is swift and certain. 
 
What information must be made available to the 
public? 
 
Disclosing information to ethics committees through confidential reports are a 
necessary means for internal scrutiny.  Widening dissemination of these reports to the 
public allows the media and civic organizations the opportunity to investigate and 
discuss the contents of the disclosures, helping to build an understanding in society of 
the nature and consequences of conflict of interest.  As the system becomes more 
effective in detecting and remedying conflicts, dissemination of credible disclosures 
can also help build public trust in the state. 
 
Through the 
Freedom of Information Act
,
the US public may access financial 
disclosures.  The Office of Government Ethics, which has oversight responsibility for 
addressing problems of conflict of interest,  may provide such information after a 
written
request has been made.
17
 
Canada’s 
Access to Information Act
 grants any 
Canadian citizen access to any record under the control of a government institution, 
subject to certain provisions.  The Canadian government provides data from the 
disclosures on an internet site.
18
 
The Parliament of the United Kingdom maintains a 
Register of Members’ Interests, which contains the declarations of MPs.  This 
Register is published soon after the beginning of a new Parliament and is published 
annually thereafter. 
 
Not all information in a disclosure need to be made public.  Privacy laws 
protect officials and their families from unnecessary public exposure by restricting the 
17
 There are some noteworthy exceptions regarding whose information may be accessed.  These include 
members of Congress, the Federal Courts, and Executive Office staff whose sole function is to advise 
and assist the President, as Congress concluded that some confidentiality is necessary for the 
government to function. 
18
 See http://strategis.ic.gc.ca/cgi-bin/sc_mrksv/coi/bin/coi.e/coi.phtml. 
Page  12
12
type of information that can be made public.  Often it is in the public interest to 
provide greater information on elected officials and senior public servants, who 
possess greater decisionmaking authority.  An example of how confidential 
disclosures may be summarized and disseminated to the public is provided by the 
Canadian system.  There, officials provide confidential, written statements indicating 
ownership of an asset, receipt of a gift, hospitability or other benefit, or participation 
in any outside employment or activity.  This statement is used to help to official to 
decide how his or her conflicts of interest can be remedied.  Then, the official 
prepares a summary statement, which is made available to the public, outlining which 
remedies he or she will use, and also certifying that he or she is fully cognizant of the 
post-employment measures set out in the 
Conflict of Interest and Post-Employment 
Code
.
Annexes 7 and 8 provide the forms used in Canada to prepare the confidential 
and public statements. 
 
What remedies are available for conflict of interest?  
 
When conflicts of interest are identified, the state works with the official to 
find a remedy so that his or her personal interest does not influence the decision-
making process.  Common remedies that are used to prevent conflict of interest are 
listed in Box 4. 
 
Box 4:  Common Remedies for Conflict of Interest
 
Recusal
:
the official avoids or withdraws from activities or situations that would place him or her in a 
real, potential, or apparent conflict of interest relative to his or her official duties and responsibility; 
Delegation
:
the official delegates any participation or decision-making to another official in an area 
where a real, potential or apparent conflict may arise; 
Resignation
:
in rare instances, an official may decide to forego government employment in order to 
retain a personal interest or resign for a private position to remain in public office; 
Divestiture
:
the official restricts or abandons the personal interest by: 
ƒ
Declining gifts and other benefits
:
the official returns gifts or benefits that raise or appear to raise 
conflict of interest 
ƒ
Blind trusts
:
the official places the assets under the trusteeship of a neutral third party; 
ƒ
Sale
:
the official fully removes him/herself from any potential conflict by selling the asset.   
Increased transparency and scrutiny of decision
:
the government decides to ‘waive’ a conflict, but 
puts in place procedures enabling extra review of the official’s decisions 
Source:  US Office of Government Ethics 
 
The choice of which of these methods is appropriate for a given circumstance 
of conflict of interest depends on the nature of the conflict.  If the conflict could 
influence a narrow range of decisions an official must make, then recusal or 
delegation is an appropriate remedy.  If the scope of influence is wide, then 
divestment, use of blind trusts, or sale may be necessary; if these remedies are not 
possible, then resignation may be the only other alternative.  The availability of these 
methods depends on the institutional circumstances of a country.  Recusal  and 
delegation will only be effective if the official in conflict has no influence over the 
behavior of the delegated official.  Blind trusts require a fairly sophistocated capital 
Page  13
13
market to be effective.  Whichever remedy is selected, monitoring will be needed to 
evaluate its effectiveness over time. 
 
Page  14
14
How are violations of conflict of interest regulations 
punished?  
 
Practitioners in OECD countries emphasize the importance of the surety 
–
as 
opposed to the severity – of the punishment in creating a deterrent to conflict of 
interest. In general, three types of penalties exist:  civil (fines), administrative (job-
related sanctions), and criminal (incarceration).  Penalties are commonly weighted 
based upon the gravity of the situation, ranging from a warning to incarceration.  The 
most common and effective penalties tend to be civil and administrative (see Box 5); 
criminal punishment is reserved for the most severe cases.  Often, the penalty that is 
imposed for a violation of conflict of interest regulations is more serious for more 
senior officials.  The argument is that more senior officials bear greater responsibility 
for public welfare.  Consequently, violations of that duty have a more detrimental 
impact on public trust.  Generally, employees who are punished for conflict of interest 
have the right to appeal administratively (if the sanction is administrative) and in the 
courts. 
 
Box 5.  Common Civil and Administrative Sanctions 
 
Warning
:
either in verbal or written form, reprimand, admonishment, rebuke, and summons 
(both public and private in Mexico), counseling (Australia); 
Monetary penalty
:
material disadvantage by a sole penalty payment or by restraining and 
reducing the salary and/or complementary benefits: 
-
Fine 
-
Withholding of salary 
-
Salary reduction, reduction of benefits 
-
Reduction of pension 
-
Deprivation of pension 
Career penalty
:
demotion, slow down in promotion, deprivation of title, or transfer with a 
change of residence; 
Suspension
:
temporary dismissal; 
Dismissal
:
disqualification. 
Source:  OECD
 
In the three countries discussed, each uses different procedures to apply civil 
and administrative sanctions.  In the United States, the Attorney General may bring a 
civil action against a public official who purposefully claims false information, or 
fails to report any information which is required by the law.  A civil penalty of no 
more than $10,000 may be fined.  Reports must also be filed on time – there is a filing 
fee for those reports which are filed after the required deadline in the United States.  
In addition to fines in the US system, the President, Vice-President, the Secretary 
concerned, the head of the agency which employs the official, the Office of Personnel 
Management, a congressional ethics committee or the Judicial Conference may take 
any appropriate personnel or other action in accordance with law or regulation against 
Page  15
15
any individual failing to file a report, falsifying or failing to report information 
required to be reported.  Such includes removal from office or other administrative 
sanctions deemed appropriate.   
 
In Canada, the 
Conflict of Interest and the Post-Employment Code 
is a 
condition of employment.  When a public office holder does not comply with the 
Code or the disclosure methods, the Prime Minister will determine appropriate 
measures, including discharge or termination of employment.  The UK system leaves 
any breach of conduct to be dealt with by the 
civil service departments’ internal rules, 
which provide the only disciplinary procedure.  The application of disciplinary 
procedures is left to the department concerned to implement, and is not legislated in 
general.   
 
There are many obstacles to criminal prosecution and conviction of officials 
who violate conflict of interest statutes.  Conflicts between these statutes and a 
country’s criminal code and criminal procedures code; high standards of evidence for 
criminal prosecution; ineffective investigative techniques; absence of plea bargains;
19
 
inadequate cooperation among the bodies responsible for the processing of financial 
disclosures, investigating cases, and prosecuting cases; and politicized or corrupt 
courts are among these obstacles.  Some countries have considered introducing 
amendments to their criminal code and criminal procedures code to reduce the 
standard of evidence that is needed to convict an official of conflict of interest.
20
 
Specifically, they have considered introducing the legal presumption that all income 
of public officials in excess of their official income is illicit, unless the official can 
prove otherwise.  Practitioners in OECD countries usually warn 
against
 introducing 
these types of provisions because of their risk of being abused.  The impediments 
presented by these many obstacles makes criminal punishment of conflict of interest 
difficult and uncertain, raising the importance of using civil and administrative 
penalties even when criminal prosecution is pursued.   
 
How is implementation of conflict of interest 
regulations monitored? 
 
The effectiveness of conflict of interest legislation is determined largely by 
institutional arrangements for its implementation.  Depending on the contours of the 
legislation, implementing arrangements take into account the need to:  (i) clear 
officials upon entry into public office for possible conflicts of interest and provide 
them with remedies to avoid conflicts; (ii) educate officials about their rights and 
responsibilities with respect to conflict of interest;  (iii) provide guidance and rule on 
specific cases of conflict of interest; (iv) monitor compliance of officials while they 
are in office; (v) monitor the post-employment activity of officials after they leave 
public office; and (vi) investigate and prosecute possible violations.  These functions 
can be assigned to different public bodies in different ways and combinations, but 
19
 Plea bargaining is a useful tools for prosecuting certain crimes, especially when the state’s case is 
weak.  It allows an accused person to eliminate the risk of being convicted of a serious crime by 
submitting a plea of guilty to a lesser charge.  However plea bargains violate the principle of legality in 
some countries, which requires all cases to be prosecuted to their full extent. 
20
 For example, Latvia. 
Page  16
16
they imply capacity in:  (a) management; (b) data processing; (c) training; (d) 
counseling; (e) rulemaking; (f) investigation; and (g) prosecution. 
 
The way in which these functions and corresponding capacities are allocated 
to different public sector bodies depends strongly upon the institutional circumstances 
of the country.  Three main differences usually disting
uish a country’s 
implementation arrangements:  (i) which body has oversight responsibility for the 
system and to whom that body reports; (ii) whether that body has rulemaking 
authority and, if so, the extent of that authority, and (iii) whether that body has 
investigative authority.   
 
The United States and Canada have 
independent offices of ethics, 
which 
enforce and maintain ethical standards within the public sector.  In the United States, 
the Office of Government Ethics (OGE) was established in 1978 by the 
Ethics in 
Government Act
 as a small agency within the federal government, whose head is 
appointed by the President for a five year term.
21
 
The main function of the OGE is to 
prevent conflicts of interest within the executive branch, and to resolve those conflicts 
of interest when they do occur.  The OGE also reviews all federal agencies every four 
years, to ensure that the agencies are responsibly administering an ethics program.  
The United States places much emphasis on transferring ethics information to the 
public officials through training, counseling, printed information, and advisory 
services.  The OGE has limited rulemaking authority,
22
 and generally no investigative 
powers.
23
 
In the United States, many individual states, as well as cities, have their 
own office of ethics which enforces state conflict of interest legislation.  The city of 
Chicago, for example, monitors lobbying activities in its jurisdiction, and has its own 
disclosure database.
24
 
Similar to the United States, Canada has its own independent office of ethics, 
with individual provincial ethics offices as well.  The Office of the Ethics Counselor 
was established in 1994, when Canada’s first ethics counselor had been appointed by 
the Prime Minister.  The ethics counselor has two main areas of responsibility:  
conflict of interest and lobbying.  The ethics counselor is responsible for investigating 
allegations against Ministers and senior officials involving conflict of interest or 
lobbying.
25
 
In addition, the ethics counselor is available to offer guidance to lobbyists 
21
 See OGE site index 
http://www.usoge.gov/pages/misc_files/siteindex.html
for further information on 
this office.   
22
 
The Office of General Counsel and Legal Policy in OGE is responsible for establishing and 
maintaining a uniform legal framework of Government ethics for executive branch employees. This 
Office develops executive branch ethics program policies and regulations, interprets laws and 
regulations, assists agencies in legal and policy implementation, and recommends changes in conflicts 
of interest and ethics statutes. 
23
 The Inspector General of the department or agency involved and, when necessary, the Federal 
Bureau of Investigation of the Department of Justice is responsible for investigating misconduct of 
federal employees. The 64 Inspector Generals in the Executive branch of the U.S. government conduct 
the majority of investigations into government wrong-doing. In addition they also coordinate 
investigations with their regular financial and management audits of federal agencies and programs. 
The coordinating body for the Inspectors General is the President's Council on Integrity and Efficiency 
of which the Office of Government Ethics is a member. 
24
 See 
http://w4.ci.chi.il.us./ethics
for the C
ity of Chicago’s Board of Ethics web page.   
25
 Bodies also empowered to conduct investigations in Canada include:  (i) internal audit departments, 
personnel and human resources, and other officials within departments who examine departmental 
practices and operations on an ongoing basis thus having the potential to uncover misconduct; (ii) 
Page  17
17
and their clients before they enter into dealings with the federal government.  It does 
not have any rulemaking authority.  Onus for complying to the Code is on the public 
official, and any violation of the Code are dealt with by the Prime Minister by 
termination of employment.  The ethics counselor reports to Parliament yearly on 
matters associated with lobbying. 
 
The United Kingdom is at an earlier stage in development its implementation 
arrangements.  At the present time, it has a specific 
committee 
devoted to ethics.  It is 
an advisory body sponsored by the Cabinet Office called the Committee on Standards 
in Public Life, known informally as the Nolan Committee.  The Committee was 
established in 1994, with the aim to make recommendations regarding standards of 
conduct of all holders of public office, including arrangements relating to financial 
and commercial activities.  In 1997, it was assigned the additional task of making 
recommendations regarding the funding of political parties.  The Nolan Committee 
recommended an independent body for enforcement, and the Office of Parliamentary 
Commissioner for Standards and a Select Committee on Standards and Privileges to 
monitor a code of conduct for its members was constructed.
26
 
Any breach of conduct 
by civil servants is dealt with by the civil servants’ departments’ internal rules, and 
the application of disciplinary procedures is left to the department concerned to 
implement, and is not legislated in general.
27
 
Conclusion 
 
Practitioners in OECD countries emphasize that an effective system for 
monitoring and addressing conflict can take many years to develop.  Even in the 
OECD, these systems are constantly evolving, in response to changing political, 
economic, and technological conditions.  In fact, United States and the United 
Kingdom are both actively engaged in the process of reforming their systems. 
 
Russia has established a basic system of financial disclosure, but still needs to 
develop a business process that enables it to more effectively monitor and remedy 
conflict of interest.  A question that Russia faces is how to orient this development.  
While the primary focus of financial disclosure systems in the United States, Canada, 
and the United Kingdom is on identifying and resolving cases of conflict of interest 
ex 
ante
 before the official has committed the crime, the primary focus of the systems in 
Russia and many other countries in the former Soviet Union is on detecting and 
prosecuting cases of illicit enrichment and other corruption 
ex post
 after the crime has 
been committed. 
 
comptroller general who examines overall public service practices; (iii) central agencies who advise 
senior government officials on misconduct; (iv) the Auditor General who audits the finances of all 
government operations; (v) and Royal Canadian Mounted Police who investigate breaches of law.  The 
Attorney General is responsible for prosecuting crimes of misconduct and corruption in the public 
service. 
26
 TI (Transparency International). 1998.  Conflict of Interest:  Legislators, Ministers and Public 
Officials.  Germany.   
27
 OECD (Organization For Economic Cooperation and Development). 2000. 
Trust in Government:  
Ethics Measures in OECD Countries.
 
Paris. 
 
Page  18
18
The institutional requirements of the two systems are clearly different.  The first 
system works most effectively when officials are knowledgeable about conflict of 
interest and find value in avoiding conflicts.  Key sanctions involve loss of position 
and pension.  This system implies an emphasis on training officials, and strengthening 
the system of administrative sanctions.  The second system works best when the state 
possesses adequate analytical and computer capacity to track wealth over time and 
effective means of cooperation between the analytic, investigative, and prosecutorial 
bodies in the country.  It implies an emphasis on investments in technology, 
strengthening cooperation between government bodies, and fine-tuning criminal law 
and procedures codes.  Of course, these two types of systems are not mutually 
exclusive. 
 
The formal system for monitoring, remedying, and prosecuting conflict of 
interest can also be made more effective by introducing additional measures where 
public official misconduct may be more prevalent.  The majority of OECD countries 
conduct risk assessments in areas susceptible to misconduct.  In almost all OECD 
countries, public officials are aware that they may be required to give reasons for 
administrative decisions.  Italy mandates this practice in legislation.  Many countries 
also have specific controls on public procurement procedures, as well as special 
provisions in bids for public contracts (companies found guilty of corrupion are 
disqualified or suspended from future procurements).  In Germany, the multiple 
presence principle is employed in public procurement, which requires each stage of 
the procurement process (planning, contract awarding, and settlement of accounts) to 
be assigned to different officials on the presumption that this institutional arrangement 
makes the process more difficult and costly to corrupt. 
 
The task of building an effective system for remedying conflict of interest in 
Russia is daunting.  While conflict of interest problems exist in all countries, 
addressing them is most complex where organizational boundaries between the public 
and private sectors is least transparent.  Delineating these boundries by strengthening 
the state’s ability to detect and remedy conflicts of senior officials upon entry into 
public office might be a useful next step in developing the Russian system.  Another 
possible step is targeting interventions to address specific vulnerabilities, such as in 
public procurement or tax and customs administration.  In any case, the key to 
developing a successful system, especially when resources are scarce, will be to target 
them most effectively.  A comprehensive system that is weakly applied will be much 
less effective than a targeted system that is fully applied.  Whatever system is adopted 
requires political commitment to build sufficient capacity and to avoid the temptation 
of politicization.
 
Page  19
19
Annex 1 - Definitions
 
Assets
:
The property owned by a person.  
 
United States
:
Example of 
declarable assets
 in the US system: 
·
stocks 
·
tax shelters,  
·
mutual funds,  
·
annuities 
·
trust holdings 
·
trades and businesses 
·
investment life insurance 
·
bonds, investment real estate 
·
pensions, commodity futures 
·
partnership interests, collectibles held for investment.   
 
Examples of 
investment
 
income:
 
·
dividends 
·
rents and royalties 
·
interest 
·
capital gains 
 
Examples of 
earned/other income
:
·
Fees 
·
Salaries 
·
Commissions 
·
Retirement Benefits 
·
Honoraria 
 
In the US system all assets held for investment or for the production of 
income by the subject, subject’s spouse or dependent children with a value 
greater than $1,000 at the end of the reporting period, or
which produced 
more than $200 in income during the reporting period.   
 
Canada
:
Canada divides its assets into three parts:  
declarable, controlled, 
and exempt.   
 
Declarable 
assets include:  
·
interests in businesses that do not contract with the government, and do 
not own or control publicly traded securities, other than incidentally, and 
whose stocks and shares are not traded publicly;  
·
farms under commercial operation;  
·
real property that is not an exempt asset (see below for “exempt assets”) 
·
assets that are beneficially owned, that are not exempt assets, and that 
are administered at arm's length.  
 
Page  20
20
Controlled
 assets are assets that could be directly or indirectly affected as to 
value by Government decisions or policy, and include:  
 
·
publicly traded securities of corporations and foreign governments, 
whether held individually or in an investment portfolio account;  
·
self-administered Registered Retirement Savings Plans, except when 
exclusively composed of exempt assets and  
·
commodities, futures and foreign currencies held or traded for speculative 
purposes.  
 
All controlled assets must be divested
,
by
selling them in an arm's length 
transaction or by making them subject to a trust or management agreement.  
 
The following are considered 
exempt 
assets, and are not subject to public 
declaration or divestment: 
·
residences, recreational property and farms used or intended for use 
by public office holders or their families;  
·
household goods and personal effects;  
·
works of art, antiques and collectibles;  
·
automobiles and other personal means of transportation;  
·
cash and deposits;  
·
Canada Savings Bonds and other similar investments in securities 
of fixed value issued or guaranteed by any level of government in 
Canada or agencies of those governments;  
·
registered retirement savings plans that are not self-administered;  
·
investments in open-ended mutual funds;  
·
guaranteed investment certificates and similar financial 
instruments;  
·
annuities and life insurance policies;  
·
pension rights;  
·
money owed by a previous employer, client or partnership; and  
·
personal loans receivable from the members of the public office 
holder's immediate family and small personal loans receivable 
from other persons where the public office holder has loaned the 
moneys receivable.  
 
United Kingdom
:
Any land or property of substantial value, other than any 
home used solely for the personal residential purposes of the Member or the 
Member’s spouse.   
 
Member’s are required to register the name of any public or private 
company or other body in which, to their knowledge, they have a beneficial 
interest in a shareholding having a nominal (i.e. face) value; (a) greater than 
1% of the issued share of capital of the company or body; or (b) less than 
1% of the issued share capital but more than 25,000 pounds.  The 
requirement extends to holdings in which the interest is held by or on behalf 
of the member’s spouse or dependent children.   
 
Page  21
21
Divestment: 
To sell off (property, assets) or to otherwise dispose of. 
 
Gift
:
Anything of value, including tangible items and in-kind transportation, food, 
lodging and entertainment.   
 
United States
:
Travel-related cash reimbursements received from one 
source during the reporting period totaling more than $260.  Gifts totaling 
over $260 from any one source must be reported.  Travel reimbursements 
given to subject’s agency in relation to official business need not be 
reported
.
Canada
:
where a public office holder directly or indirectly receives any 
gift, hospitality or other benefit that has a value of $200 or more, other than 
a
gift, hospitality or other benefit from a family member or close personal 
friend, the public office holder shall notify the Ethics Counselor and make a 
Public Declaration that provides sufficient detail to identify the gift, 
hospitality or other benefit received, the donor, and the circumstances.  
 
United Kingdom
:
Tangible gifts of over 125 pounds in value and other 
benefits over 235 pounds in value must be registered (covers gifts from both 
overseas and UK sources).   
 
Honoraria:
 
Payments (direct or indirect) or money or anything of value to the 
subject or the subject’s spouse for an appearance, speech or an article, excluding 
necessary travel expenses.  Also included are payments to charities in lieu of 
honoraria.   
 
Income:  Investment: 
Includes, but is not limited to, income derived from dealings 
in property, interest, rents, royalties, dividends, capital gains, income from 
annuities, the investment portion of life insurance contracts or endowment 
contracts, distributive share of partnership or joint venture income, gross business 
income, and income from an interest in an estate or trust. 
 
Income:  Earned/Other
:
:
Examples include fees, salaries, commissions, and 
retirement benefits 
 
United States
:
All sources of salary and earned income for the subject 
greater than $200 during the reporting period must be reported.  For 
subject’s spouse, all sources of salary and earned income if greater than 
$1,000 ($200 if honoraria) must be reported.  No income needs for 
dependent children needs to be reported.   
 
Canada
:
See “assets”, above. 
 
 
United Kingdom
:
Members are required to register any remunerated 
directorships which they hold in public or private companies.  Members are 
also required to register directorships which are unremunerated if the 
companies are associated with or subsidiaries of a company in which the 
Member holds a remunerated directorship.   
 
Page  22
22
Liability
:
An obligation, a responsibility, or a debt 
 
United States
:
Liability over $10,000 owed to any creditor at any time
during the reporting period.   
 
Canada
:
The Ethics Counselor may require that particular arrangements be 
made to prevent any conflict of interest situation from arising 
 
Outside Positions
:
All positions of employment outside the government. 
 
United States
:
Examples of outside positions held during the reporting 
period (may also include positions no longer held) paid or unpaid which 
must be reported include:  an officer, director, trustee, general partner, 
proprietor, representative, executor, employee or consultant at any of the 
following:  (i) a corporation, company, firm, partnership, trust, or other 
business enterprise; (ii) a non-profit organization; (iii) a labor organization; 
(iv) an educational or other institution outside the government.   
 
Canada
:
All public office holders are required to make a Public 
Declaration of the activities, and of directorships and official positions.  The 
official may, in exceptional circumstances, and with approval, become or 
remain involved in certain outside activities, but may not accept 
remuneration for any activity.  Additionally, a public official, with approval, 
may retain or accept directorships in organizations of a philanthropic, 
charitable or non-commercial character, but the office holder shall take great 
care to prevent conflicts of interest from arising.  In cooperation with the 
public office holder, the Ethics Counselor will prepare the Public 
Declaration of outside activities to be made by that office holder.   
 
Prohibited positions include: 
·
the practice of a profession;  
·
management or operation of a business or commercial activity;  
·
retainment or acceptance of directorships or offices in a financial or 
commercial corporation;  
·
holding an office in a union or professional association; or  
·
serving as a paid consultant.  
 
United Kingdom
:
Members of Parliament must register in the 
Register of 
Members’ Interests 
their sources of paid outside employment, and any 
Member who has an existing agreement or who proposes to enter into a new 
agreement 
involving the provision of services in his or her capacity as a 
Member of Parliament 
must deposit it in writing with the Parliamentary 
Commissioner for Standards.  The agreements, which are available for public 
inspection, must include the fees or benefits payable in bands of up to 1,000 
pounds, up to 5,000 pounds, and thereafter in bands of 5,000 pounds.   
 
Continuing benefits, i.e. directorships, other employment and sponsorship, can 
be divested to release a Member from the restrictions imposed by this rule, 
provided that there is no expectation of renewal.   
Page  23
23
Remunerated directorships, and remunerated employment, office, profession, 
etc. must be registered.   
 
Members are required to disclose the names of clients for whom they provide 
services which arise out of membership in the House; for example, sponsoring 
functions in the parliamentary buildings, making representations to 
Government Departments or providing advice on parliamentary or public 
affairs.   
 
Special Government Employee (US)
:
An officer or an employee of an agency 
who performs temporary duties, with or without compensation, for not more than 
130 days in a period of 365 days, either on a full-time or intermittent basis.   
 
Sponsorship, or financial or material support (UK):
 
Donations, one-off benefits, 
entries relating to contributions to election expenses or to party leadership 
campaigns.   
 
United Kingdom
:
All members of Parliament must register: (i) the source 
of any contribution to his or her election expenses at the last Election which 
exceeded 25% of the total; and (ii) any regular or continuing support from 
companies or organizations from which the Member receives any financial 
or material benefit in support of his or her role as a Member of Parliament.  
This includes any regular donation in excess of 500 pounds directly to the 
Member’s candidacy in the constituency or to membership of the House.  
 
Dependent Child (U.S.)
 :  Son, daughter, stepson or stepdaughter if such person is 
either:  (i) unmarried, under age 21 and living in subject’s household; or (ii) a 
“dependent” of subjects for Federal income tax purposes.   
 
United States
:
Information applicable to the subject, spouse and dependent 
children are filed as their financial interests are attributed to the subject’s 
under ethics rules in determining conflicts of interest.   
 
Canada
:
In the case of Ministers, Secretaries of State and Parliamentary 
Secretaries, the public office holder shall make arrangements for disclosure 
information to be disclosed as well by their spouses and dependent children.   
 
United Kingdom
:
Ministers and civil servants (and members of their 
immediate family) must declare any interests where there is a risk of an actual or 
apparent conflict of interest with their official duties.   
Page  24
24
ANNEX 2 
–
WHO MUST FILE AND WHAT IS 
REPORTED:  UNITED STATES, CANADA, UNITED 
KINGDOM 
 
UNITED STATES:  EXECUTIVE 
 
The main method of disclosure for the United States federal government is 
financial disclosure, as outlined in the amended 
Ethics in Government Act 
of
1978.  The primary use of the information is for review by Government officials 
to determine compliance with applicable Federal laws and regulations.  The 
information may also be disclosed upon request to any requesting person. 
 
Who must file 
 
Executive branch employees must file financial interests and activities, both 
in the U.S. and abroad for themselves as well as their spouse and dependent 
children.  The objective of the disclosure report is to allow sufficient information 
to be given regarding outside interests and activities so an informed decision may 
be made on compliance with applicable conflict of interest laws and standards of 
conduct regulations.   
 
Those who must file include: 
·
Candidates for nomination or election to the office of President or 
Vice-President 
·
Presidential nominees to positions requiring the advise and consent of the 
Senate, other than those nominated for judicial office or as a Foreign Service 
Officer or for appointment to a rank in the uniformed services at a pay grade 
of O-6 or below. 
 
The following newly elected or appointed officials:  
 
·
The President 
·
The Vice-President 
·
Officers and employees (including special Government employees, as defined 
in 18 U.S.C. section 202) whose positions are classified above GS-15 of the 
General Schedule, or the rate of basic pay for which is fixed, other than under 
the General Schedule, at a rate equal to or greater than 120% of the minimum 
rate of basic pay for GS-15 or the General Schedule.   
·
Members of the uniformed services in pay grade O-7 or above 
·
Officers or employees in any other positions determined by the Director of the 
Office of Government Ethics to be of equal classification to above GS-15 
·
Administrative law judges 
·
Employees in the excepted service in positions which are of a confidential or 
policy-making character, unless by regulation their positions have been 
excluded by the Director of the Office of Government Ethics 
·
The Postmaster General, the Deputy Postmaster General, each Governor of the 
Board of Governors of the U.S. Postal Service and officers or employees of 
Page  25
25
the U.S. Postal Service or Postal Rate Commission in positions for which rate 
of basic pay is equal to or greater than 120% of  the minimum rate of basic 
pay for GS-15 of the General Schedule. 
·
The Director of the Office of Government Ethics and each designated agency 
ethics official, and  
·
Civilian employees in the Executive Office of the President (other than special 
Government employees) who hold commissions of appointment from the 
President. 
 
What is reported 
 
The Ethics in Government Act outlines in detail what must be reported by the 
necessary individuals.
28
 
Areas include the following: 
 
·
Property Interests and Assets 
·
Earned and Other Non-Investment Income 
·
Honoraria
:
aggregating more than $200 from any one source.   
·
Earned and other non-investment income
:
Subject must report all income, 
exclusive of honoraria, from non-investment sources including fees, 
commissions, salaries and income from personal services or retirement.   
·
Gifts, Reimbursements, and Travel Expenses  
·
Investment Income
:
Subject must report investment income.  Investment 
income includes, but is not limited to: income derived from dealings in 
property, interest, rents, royalties, dividends, capital gains, income from 
annuities, the investment portion of life insurance contracts, or endowment 
contracts, distributive share of partnership or joint venture income, gross 
business income, and income from an interest in an estate or trust.  
 
Examples:  
·
Dividends 
·
Rents and Royalties 
·
Interest 
·
Capital Gains 
·
Investment Fund Income 
·
Trust Income 
·
Other Investment Income 
 
The U.S. Office of Government Ethics has also issued standards of ethical 
conduct for executive employees, as outlined in the 
Ethical Conduct Standards 
Rule
,
effective February, 1993.  The Rule gives guidance on the following areas: 
 
·
Obligation to public service 
·
Gifts from outside sources 
·
Gifts between employees 
28
 For more detailed information as well as a copy of the disclosure form, please see standard form 278 
Executive Branch Personnel Public Financial Disclosure Report 
http://www.usoge.gov/pages/forms_pubs_otherdocs/fpo_files/forms/fr450fill_00.pdf
Page  26
26
·
Conflicting financial interests 
·
Impartiality in performing official duties 
·
Seeking other employment  
·
Misuse of position 
·
Outside activities 
 
In addition, there are certain “sensitive” positions within the government 
where special provisions apply.  For example, for certain agency officials 
involved in procurement or in the administration of contracts, or who have had  
access to certain sensitive procurement information, there exist separate 
regulations.  In some cases, these prohibitions apply to officials who have left 
Government service.  
 
Enforcement 
 
The Inspector General of the department or agency involved and, when 
necessary, the Federal Bureau of Investigation of the Department of Justice 
investigates the alleged misconduct of Federal employees.   
 
Any U.S. official who knowingly or willingly falsifies his or her information, 
or fails to report any information which is required to report, the Attorney General 
may bring a civil action against the individual in any appropriate U.S. court.  The 
penalty, however, may not exceed $10,000.  Furthermore, the US issues a filing 
fee of $200 for those reports that are filed late.   
 
Public servants may expose wrongdoing, as they are protected under the 
Whistleblower Protection Act.  This act will assure those who expose corruption 
or misconduct that they will receive legal protection from unfair reprisals or 
retaliation by agency officials.  The Office of Special Council (OSG) receives the 
complaints and investigates them.  Once the investigation is complete, the OSG 
may delay or restrain agency actions.
29
 
Individual states have their own conflict of interest and financial disclosure 
laws for their state representatives.  These laws regulates the conduct of all state, 
county and municipal employees and volunteers. 
29
 OECD (Organization For Economic Cooperation and Development). 2000. 
Trust in Government:  
Ethics Measures in OECD Countries.
 
Paris. 
Page  27
27
CANADA: EXECUTIVE 
 
Canada’s primary conflict of interest legislation is the 
Conflict of Interest and 
Post-employment Code for the Public Service
.
As the relationship between the 
public and private sectors have grown tighter over the past few years, Canada has 
focused in more detail on these relationships and the consequences they may have 
on maintaining integrity and good ethical standards.  Canada aims on focusing to 
avoid any real, potential or apparent
conflict.  As such, any public office holder 
must supply a summary statement outlining which methods of disclosure the 
office holder will use to comply with the conflict of interest compliance measures, 
and will also certify that he or she is fully cognizant of the post-employment 
compliance measures set out in the code (the United States also has provisions for 
employment after leaving office, set out in the 
Ethical Conduct Standards Rule
). 
 
Who must file 
 
Ministers, Secretaries of State and Parliamentary Secretaries (“public office 
holders”) are the only Parliamentarians who are covered by the Code, as it applies 
only to the executive.
30
 
As in the United States, Senators and Private Members of 
the House of Commons are bound by their own conflict of interest legislation; 
those in Canada have certain statutory provisions, found in the 
Criminal code
 and 
the 
Parliament of Canada Act, 
as well as in the Standing Orders of the House of 
Commons and the Rules of the Senate – but do not have any additional rules or 
compliance measures.  There are separate provincial statutes that regulate conflict 
of interest as well, that employ a combination of disclosure and other techniques 
which apply to all provincial legislators.   
 
What is reported 
 
The public office holder must make a confidential report to the Ethics 
Counselor on all assets and of all direct and contingent liabilities.  In the case of 
Ministers, Secretaries of State and Parliamentary Secretaries, the public office 
holder shall make arrangements for this information to be disclosed as well by 
their spouses and dependent children.   
 
The public office holder must make a public declaration of assets that are not 
controlled assets (see Code for definitions), to ensure that such dealings cannot 
give rise to a conflict of interest.   
 
Assets that are directly or indirectly affected by Government decisions or 
policy shall be divested.   
 
30
 This would specifically include Ministry of the Crown, including a Secretary of State; a 
Parliamentary Secretary; a member of ministerial staff, except public servants; a full-time Governor in 
council appointee (other than a Lieutenant-Governor of a province, officers and staff of the Senate, 
House of Commons and Library of Parliament; a public servant who is head of mission as defined in 
the Department of Foreign Affairs and International Trade Act,
 a judge who receives a salary under the 
Judges Act
 a commissioned officer of the Royal Canadian Mounted Police, other than the 
Commissioner of the Royal Canadian Mounted Police, or a full-time ministerial appointee designated 
by the appropriate Minister of the Crown as a public office holder.   
Page  28
28
Public office holders must provide to the Ethics Counselor a list of all outside 
activities, including those in which they were engaged during the two-year period 
before they assumed their official duties and responsibilities.  In addition, public 
office holders must not, outside of their official duties: 
 
·
Engage in the practice of a profession; 
·
Actively manage or operate a business or commercial activity; 
·
Retain or accept directorships or offices in a financial or commercial 
corporation; 
·
Hold office in a union or professional association; or  
·
Serve as a paid consultant.   
 
In cooperation with the public office holder, the Ethics Counselor will prepare 
the public declaration of outside activities to be made by that office holder.   
 
A
public declaration is also required when a public office holder directly or 
indirectly receives any gift, hospitality or other benefit of $200 or more.   
 
Enforcement 
 
Where a public office holder does not comply with the above disclosure 
methods, the Prime Minister will determine appropriate measures, including 
discharge or termination of employment.   
 
Compliance with the Code is a condition of employment. 
Page  29
29
UNITED KINGDOM 
 
The United Kingdom does not have a separate conflict of interest legislation, 
although the 
Civil Service Management Code
 outlines the values that civil 
servants are expected to uphold.  The Code covers all civil servants, and there is 
not a separate code for local government.  There are also many supporting pieces 
of legislation, such as the 
Public Bodies Corrupt Practices Act of 1889
,
which 
makes criminal direct active and possible corruption, 
Prevention of Corruption 
Act of 1916
,
which makes it an offense for a public servant to accept a gift.  
The 
Code of Conduct for Members of Parliament
 and the Registration and Declaration 
of Members Interests are also relevant. 
 
Generally, the conflict of interest rules are more strict for Ministers than for 
members of Parliament.  Within government, disclosure rules apply to relevant 
interests.  Disclosure is required annually for members of Parliament, when 
joining the public service, or when relevant circumstances change for public 
bodies, Ministers and civil servants.  With the exception of disclosure by MPs and 
members of public bodies, all declaration is confidential.  It is used as a basis for 
managing any possible conflict of interest.   
 
Register of Member’s Interests 
 
The Register of Member’s Interests indicates any extra sources of income or 
gifts which Members of Parliament receive, as well as outside service which MPs 
provide and the amount of money they receive for this work.  Additionally any 
overseas visits, shareholdings, land and property, and sponsorship or financial or 
material support are listed.  The Register is published soon after the beginning of a 
new Parliament and under the Committee on Standards and Privileges.  The 
register is published annually thereafter.  Between the yearly publications, the 
Register is updated in loose-leaf form, and may be viewed at the Committee 
Office of the House of Commons.  It may also be viewed on the internet.
31
 
When taking part in debates in the House, MPs must declare their relevant 
interests before they speak.   
 
Any member having a registrable interest which is not registered may not 
undertake any action, speech, or proceeding of the House (except voting) to which 
the registration would be relevant. 
 
Disclosure for those who are not MPs, however, is confidential.  The rules for 
Ministers are usually more strict than that for MPs, and within government, 
disclosure requirements are limited only to relevant interests (disclosure policy in 
the Department of trade and Industry are likely to be more stringent than in other 
departments, for example).
32
 
31
 
http://www.parliament.the-stationery-office.co.uk/pa/cm199798/cmregmem/memi02.htm
32
 OECD (Organization For Economic Cooperation and Development). 2000. 
Trust in Government:  
Ethics Measures in OECD Countries.
 
Paris 
Page  30
30
What is reported 
 
·
Directorships (remunerated and unremunerated) 
·
Remunerated employment, office, profession, etc.  
·
Clients:  any provision to clients of services which depend essentially upon, or 
arise out of, the Member’s position as a Member of Parliament  
·
Sponsorships:  (i) sponsorships prior to an election where, to the Member’s 
knowledge, the financial support in the case exceeded 25% of the election 
expenses at that election; (ii) any other form of sponsorship of financial or 
material support as a Member of Parliament which involves any personal 
payment, benefit or advantage.   
·
Gifts, benefits and hospitality 
·
Overseas visits 
·
Overseas benefits and gifts 
·
Land and Property 
·
Shareholdings 
·
Miscellaneous:  any relevant interest not falling within one of the above 
categories.   
Page  31
31
Annex 3 - Ethics in Government Act:  United States 
 
ETHICS IN GOVERNMENT ACT, TITLE I 
As amendment by Public Laws 101-194, 101-280, 102-90, 102-378, and 104-65 
TITLE I - FINANCIAL DISCLOSURE REQUIREMENTS OF FEDERAL 
PERSONNEL 
 
§
101. Persons required to file 
·
(a) Within thirty days of assuming the position of an officer or employee 
described in subsection (f), an individual shall file a report containing the 
information described in section 
102(b)
unless the individual has left another 
position described in subsection (f) within thirty days prior to assuming such 
new position or has already filed a report under this title with respect to 
nomination for the new position or as a candidate for the position.  
·
(b)(1) Within five days of the transmittal by the President to the Senate of the 
nomination of an individual (other than an individual nominated for 
appointment to a position as a Foreign Service Officer or a grade or rank in the 
uniformed services for which the pay grade prescribed by section 201 of title 
37, United States Code, is O-6 or below) to a position, appointment to which 
requires the advice and consent of the Senate, such individual shall file a 
report containing the information described in section 
102(b)
.
Such individual 
shall, not later than the date of the first hearing to consider the nomination of 
such individual, make current the report filed pursuant to this paragraph by 
filing the information required by section 
102(a)(1)(A)
with respect to income 
and honoraria received as of the date which occurs five days before the date of 
such hearing. Nothing in this Act shall prevent any Congressional committee 
from requesting, as a condition of confirmation, any additional financial 
information from any Presidential nominee whose nomination has been 
referred to that committee.  
·
(2) An individual whom the President or the President-elect has publicly 
announced he intends to nominate to a position may file the report required by 
paragraph (1) at any time after that public announcement, but not later than is 
required under the first sentence of such paragraph.  
·
(c) Within thirty days of becoming a candidate as defined in section 301of the 
Federal Campaign Act of 1971, in a calendar year for nomination or election 
to the office of President, Vice President, or Member of Congress, or on or 
before May 15 of that calendar year, whichever is later, but in no event later 
than 30 days before the election, and on or before May 15 of each successive 
year an individual continues to be a candidate, an individual other than an 
incumbent President, Vice President, or Member of Congress shall file a 
report containing the information described in section 
102(b)
.
Notwithstanding 
the preceding sentence, in any calendar year in which an individual continues 
to be a candidate for any office but all elections for such office relating to such 
candidacy were held in prior calendar years, such individual need not file a 
report unless he becomes a candidate for another vacancy in that office or 
another office during that year.  
Page  32
32
·
(d) Any individual who is an officer or employee described in subsection (f) 
during any calendar year and performs the duties of his position or office for a 
period in excess of sixty days in that calendar year shall file on or before May 
15 of the succeeding year a report containing the information described in 
section 
102(a)
.
·
(e) Any individual who occupies a position described in subsection (f) shall, 
on or before the thirtieth day after termination of employment in such position, 
file a report containing the information described in section 
102(a)
covering 
the preceding calendar year if the report required by subsection (d) has not 
been filed and covering the portion of the calendar year in which such 
termination occurs up to the date the individual left such office or position, 
unless such individual has accepted employment in another position described 
in subsection (f).  
·
(f) The officers and employees referred to in subsections (a), (d), and (e) are -  
·
(1) the President;  
·
(2) the Vice President;  
·
(3) each officer or employee in the executive branch, including a special 
Government employee as defined in section 202 of title 18, United States 
Code, who occupies a position classified above GS-15 of the General 
Schedule or, in the case of positions not under the General Schedule, for 
which the rate of basic pay is equal to or greater than 120 percent of the 
minimum rate of basic pay payable for GS-15 of the General Schedule; each 
member of a uniformed service whose pay grade is at or in excess of O-7 
under section 201 of title 37, United States Code; and each officer or 
employee in any other position determined by the Director of the Office of 
Government Ethics to be of equal classification;  
·
(4) each employee appointed pursuant to section 3105 of title 5, United States 
Code;  
·
(5) any employee not described in paragraph (3) who is in a position in the 
executive branch which is excepted from the competitive service by reason of 
being of a confidential or policymaking character, except that the Director of 
the Office of Government Ethics may, by regulation, exclude from the 
application of this paragraph any individual, or group of individuals, who are 
in such positions, but only in cases in which the Director determines such 
exclusion would not affect adversely the integrity of the Government or the 
public's confidence in the integrity of the Government;  
·
(6) the Postmaster General, the Deputy Postmaster General, each Governor of 
the Board of Governors of the United States Postal Service and each officer or 
employee of the United States Postal Service or Postal Rate Commission who 
occupies a position for which the rate of basic pay is equal to or greater than 
120 percent of the minimum rate of basic pay payable for GS-15 of the 
General Schedule;  
·
(7) the Director of the Office of Government Ethics and each designated 
agency ethics official;  
·
(8) any civilian employee not described in paragraph (3), employed in the 
Executive Office of the President (other than a special government 
(FOOTNOTE 1) employee) who holds a commission of appointment from the 
President;  
(FOOTNOTE 1) So in original. Probably should be capitalized. 
Page  33
33
·
(9) a Member of Congress as defined under section 109(12);  
·
(10) an officer or employee of the Congress as defined under section 
109(13)
;
·
(11) a judicial officer as defined under section 109(10); and  
·
(12) a judicial employee as defined under section 109(8).  
·
(g)(1) Reasonable extensions of time for filing any report may be granted 
under procedures prescribed by the supervising ethics office for each branch, 
but the total of such extensions shall not exceed ninety days.  
·
(2)(A) In the case of an individual who is serving in the Armed Forces, or 
serving in support of the Armed Forces, in an area while that area is 
designated by the President by Executive order as a combat zone for purposes 
of section 112of the Internal Revenue Code of 1986, the date for the filing of 
any report shall be extended so that the date is 180 days after the later of -  
·
(i) the last day of the individual's service in such area during such designated 
period; or  
·
(ii) the last day of the individual's hospitalization as a result of injury received 
or disease contracted while serving in such area. (B) The Office of 
Government Ethics, in consultation with the Secretary of Defense, may 
prescribe procedures under this paragraph.  
·
(h) The provisions of subsections (a), (b), and (e) shall not apply to an 
individual who, as determined by the designated agency ethics official or 
Secretary concerned (or in the case of a Presidential appointee under 
subsection (b), the Director of the Office of Government Ethics), the 
congressional ethics committees, or the Judicial Conference, is not reasonably 
expected to perform the duties of his office or position for more than sixty 
days in a calendar year, except that if such individual performs the duties of 
his office or position for more than sixty days in a calendar year -  
·
(1) the report required by subsections (a) and (b) shall be filed within fifteen 
days of the sixtieth day, and  
·
(2) the report required by subsection (e) shall be filed as provided in such 
subsection.  
·
(i) The supervising ethics office for each branch may grant a publicly available 
request for a waiver of any reporting requirement under this section for an 
individual who is expected to perform or has performed the duties of his office 
or position less than one hundred and thirty days in a calendar year, but only if 
the supervising ethics office determines that -  
·
(1) such individual is not a full-time employee of the Government,  
·
(2) such individual is able to provide services specially needed by the 
Government,  
·
(3) it is unlikely that the individual's outside employment or financial interests 
will create a conflict of interest, and  
·
(4) public financial disclosure by such individual is not necessary in the 
circumstances.  
 
§
102. Contents of reports 
·
(a) Each report filed pursuant to section 
101(d)
and (e) shall include a full and 
complete statement with respect to the following:  
·
(1)(A) The source, type, and amount or value of income (other than income 
referred to in subparagraph (B)) from any source (other than from current 
Page  34
34
employment by the United States Government), and the source, date, and 
amount of honoraria from any source, received during the preceding calendar 
year, aggregating $200 or more in value and, effective January 1, 1991, the 
source, date, and amount of payments made to charitable organizations in lieu 
of honoraria, and the reporting individual shall simultaneously file with the 
applicable supervising ethics office, on a confidential basis, a corresponding 
list of recipients of all such payments, together with the dates and amounts of 
such payments.  
·
(B) The source and type of income which consists of dividends, rents, interest, 
and capital gains, received during the preceding calendar year which exceeds 
$200 in amount or value, and an indication of which of the following 
categories the amount or value of such item of income is within:  
·
(i) not more than $1,000,  
·
(ii) greater than $1,000 but not more than $2,500,  
·
(iii) greater than $2,500 but not more than $5,000,  
·
(iv) greater than $5,000 but not more than $15,000,  
·
(v) greater than $15,000 but not more than $50,000,  
·
(vi) greater than $50,000 but not more than $100,000,  
·
(vii) greater than $100,000 but not more than $1,000,000,  
·
(viii) greater than $1,000,000 but not more than $5,000,000, or  
·
(ix) greater than $5,000,000.  
·
(2)(A) The identity of the source, a brief description, and the value of all gifts 
aggregating more than the minimal value as established by section 7342(a)(5) 
of title 5, United States Code, or $250, whichever is greater, received from any 
source other than a relative of the reporting individual during the preceding 
calendar year, except that any food, lodging, or entertainment received as 
personal hospitality of an individual need not be reported, and any gift with a 
fair market value of $100 or less, as adjusted at the same time and by the same 
percentage as the minimal value is adjusted, need not be aggregated for 
purposes of this subparagraph.  
·
(B) The identity of the source and a brief description (including a travel 
itinerary, dates, and nature of expenses provided) of reimbursements received 
from any source aggregating more than the minimal value as established by 
section 7342(a)(5) of title 5, United States Code, or $250, whichever is greater 
and received during the preceding calendar year.  
·
(C) In an unusual case, a gift need not be aggregated under subparagraph (A) 
if a publicly available request for a waiver is granted.  
·
(3) The identity and category of value of any interest in property held during 
the preceding calendar year in a trade or business, or for investment or the 
production of income, which has a fair market value which exceeds $1,000 as 
of the close of the preceding calendar year, excluding any personal liability 
owed to the reporting individual by a spouse,, (FOOTNOTE 1) or by a parent, 
brother, sister, or child of the reporting individual or of the reporting 
individual's spouse, or any deposits aggregating $5,000 or less in a personal 
savings account. For purposes of this paragraph, a personal savings account 
shall include any certificate of deposit or any other form of deposit in a bank, 
savings and loan association, credit union, or similar financial institution.  
(FOOTNOTE 1) So in original. 
Page  35
35
·
(4) The identity and category of value of the total liabilities owed to any 
creditor other than a spouse, or a parent, brother, sister, or child of the 
reporting individual or of the reporting individual's spouse which exceed 
$10,000 at any time during the preceding calendar year, excluding -  
·
(A) any mortgage secured by real property which is a personal residence of the 
reporting individual or his spouse; and  
·
(B) any loan secured by a personal motor vehicle, household furniture, or 
appliances, which loan does not exceed the purchase price of the item which 
secures it. With respect to revolving charge accounts, only those with an 
outstanding liability which exceeds $10,000 as of the close of the preceding 
calendar year need be reported under this paragraph.  
·
(5) Except as provided in this paragraph, a brief description, the date, and 
category of value of any purchase, sale or exchange during the preceding 
calendar year which exceeds $1,000 -  
·
(A) in real property, other than property used solely as a personal residence of 
the reporting individual or his spouse; or  
·
(B) in stocks, bonds, commodities futures, and other forms of securities. 
Reporting is not required under this paragraph of any transaction solely by and 
between the reporting individual, his spouse, or dependent children.  
·
(6)(A) The identity of all positions held on or before the date of filing during 
the current calendar year (and, for the first report filed by an individual, during 
the two-year period preceding such calendar year) as an officer, director, 
trustee, partner, proprietor, representative, employee, or consultant of any 
corporation, company, firm, partnership, or other business enterprise, any 
nonprofit organization, any labor organization, or any educational or other 
institution other than the United States. This subparagraph shall not require the 
reporting of positions held in any religious, social, fraternal, or political entity 
and positions solely of an honorary nature.  
·
(B) If any person, other than the United States Government, paid a nonelected 
reporting individual compensation in excess of $5,000 in any of the two 
calendar years prior to the calendar year during which the individual files his 
first report under this title, the individual shall include in the report -  
·
(i) the identity of each source of such compensation; and  
·
(ii) a brief description of the nature of the duties performed or services 
rendered by the reporting individual for each such source. The preceding 
sentence shall not require any individual to include in such report any 
information which is considered confidential as a result of a privileged 
relationship, established by law, between such individual and any person nor 
shall it require an individual to report any information with respect to any 
person for whom services were provided by any firm or association of which 
such individual was a member, partner, or employee unless such individual 
was directly involved in the provision of such services.  
·
(7) A description of the date, parties to, and terms of any agreement or 
arrangement with respect to (A) future employment; (B) a leave of absence 
during the period of the reporting individual's Government service; (C) 
continuation of payments by a former employer other than the United States 
Government; and (D) continuing participation in an employee welfare or 
benefit plan maintained by a former employer.  
Page  36
36
·
(8) The category of the total cash value of any interest of the reporting 
individual in a qualified blind trust, unless the trust instrument was executed 
prior to July 24, 1995 and precludes the beneficiary from receiving 
information on the total cash value of any interest in the qualified blind trust.  
·
(b)(1) Each report filed pursuant to subsections (a), (b), and  
·
(c) of section 
101
shall include a full and complete statement with respect to 
the information required by -  
·
(A) paragraph (1) of subsection (a) for the year of filing and the preceding 
calendar year,  
·
(B) paragraphs (3) and (4) of subsection (a) as of the date specified in the 
report but which is less than thirty-one days before the filing date, and  
·
(C) paragraphs (6) and (7) of subsection (a) as of the filing date but for periods 
described in such paragraphs. (2)(A) In lieu of filling out one or more 
schedules of a financial disclosure form, an individual may supply the required 
information in an alternative format, pursuant to either rules adopted by the 
supervising ethics office for the branch in which such individual serves or 
pursuant to a specific written determination by such office for a reporting 
individual. (B) In lieu of indicating the category of amount or value of any 
item contained in any report filed under this title, a reporting individual may 
indicate the exact dollar amount of such item. (c) In the case of any individual 
described in section 
101(e)
,
any reference to the preceding calendar year shall 
be considered also to include that part of the calendar year of filing up to the 
date of the termination of employment.  
·
(d)(1) The categories for reporting the amount or value of the items covered in 
paragraphs (3), (4), (5), and (8) of subsection (a) are as follows:  
·
(A) not more than $15,000;  
·
(B) greater than $15,000 but not more than $50,000;  
·
(C) greater than $50,000 but not more than $100,000;  
·
(D) greater than $100,000 but not more than $250,000;  
·
(E) greater than $250,000 but not more than $500,000;  
·
(F) greater than $500,000 but not more than $1,000,000;  
·
(G) greater than $1,000,000 but not more than $5,000,000;  
·
(H) greater than $5,000,000 but not more than $25,000,000;  
·
(I) greater than $25,000,000 but not more than $50,000,000; and  
·
(J) greater than $50,000,000.  
·
(2) For the purposes of paragraph (3) of subsection (a) if the current value of 
an interest in real property (or an interest in a real estate partnership) is not 
ascertainable without an appraisal, an individual may list (A) the date of 
purchase and the purchase price of the interest in the real property, or (B) the 
assessed value of the real property for tax purposes, adjusted to reflect the 
market value of the property used for the assessment if the assessed value is 
computed at less than 100 percent of such market value, but such individual 
shall include in his report a full and complete description of the method used 
to determine such assessed value, instead of specifying a category of value 
pursuant to paragraph (1) of this subsection. If the current value of any other 
item required to be reported under paragraph (3) of subsection (a) is not 
ascertainable without an appraisal, such individual may list the book value of a 
corporation whose stock is not publicly traded, the net worth of a business 
partnership, the equity value of an individually owned business, or with 
Page  37
37
respect to other holdings, any recognized indication of value, but such 
individual shall include in his report a full and complete description of the 
method used in determining such value. In lieu of any value referred to in the 
preceding sentence, an individual may list the assessed value of the item for 
tax purposes, adjusted to reflect the market value of the item used for the 
assessment if the assessed value is computed at less than 100 percent of such 
market value, but a full and complete description of the method used in 
determining such assessed value shall be included in the report.  
·
(e)(1) Except as provided in the last sentence of this paragraph, each report 
required by section 
101
shall also contain information listed in paragraphs (1) 
through (5) of subsection (a) of this section respecting the spouse or dependent 
child of the reporting individual as follows:  
·
(A) The source of items of earned income earned by a spouse from any person 
which exceed $1,000 and the source and amount of any honoraria received by 
a
spouse, except that, with respect to earned income (other than honoraria), if 
the spouse is self-employed in business or a profession, only the nature of such 
business or profession need be reported.  
·
(B) All information required to be reported in subsection (a)(1)(B) with 
respect to income derived by a spouse or dependent child from any asset held 
by the spouse or dependent child and reported pursuant to subsection (a)(3).  
·
(C) In the case of any gifts received by a spouse or dependent child which are 
not received totally independent of the relationship of the spouse or dependent 
child to the reporting individual, the identity of the source and a brief 
description of gifts of transportation, lodging, food, or entertainment and a 
brief description and the value of other gifts.  
·
(D) In the case of any reimbursements received by a spouse or dependent child 
which are not received totally independent of the relationship of the spouse or 
dependent child to the reporting individual, the identity of the source and a 
brief description of each such reimbursement.  
·
(E) In the case of items described in paragraphs (3) through (5) of subsection 
(a), all information required to be reported under these paragraphs other than 
items (i) which the reporting individual certifies represent the spouse's or 
dependent child's sole financial interest or responsibility and which the 
reporting individual has no knowledge of, (ii) which are not in any way, past 
or present, derived from the income, assets, or activities of the reporting 
individual, and (iii) from which the reporting individual neither derives, nor 
expects to derive, any financial or economic benefit.  
·
(F) For purposes of this section, categories with amounts or values greater 
than $1,000,000 set forth in sections 
102(a)(1)(B)
and 
102(d)(1)
shall apply to 
the income, assets, or liabilities of spouses and dependent children only if the 
income, assets, or liabilities are held jointly with the reporting individual. All 
other income, assets, or liabilities of the spouse or dependent children required 
to be reported under this section in an amount or value greater than $1,000,000 
shall be categorized only as an amount or value greater than $1,000,000. 
Reports required by subsections (a), (b), and (c) of section 
101
shall, with 
respect to the spouse and dependent child of the reporting individual, only 
contain information listed in paragraphs (1), (3), and (4) of subsection (a), as 
specified in this paragraph.  
·
(2) No report shall be required with respect to a spouse living separate and 
apart from the reporting individual with the intention of terminating the 
Page  38
38
marriage or providing for permanent separation; or with respect to any income 
or obligations of an individual arising from the dissolution of his marriage or 
the permanent separation from his spouse.  
·
(f)(1) Except as provided in paragraph (2), each reporting individual shall 
report the information required to be reported pursuant to subsections (a), (b), 
and (c) of this section with respect to the holdings of and the income from a 
trust or other financial arrangement from which income is received by, or with 
respect to which a beneficial interest in principal or income is held by, such 
individual, his spouse, or any dependent child.  
·
(2) A reporting individual need not report the holdings of or the source of 
income from any of the holdings of -  
·
(A) any qualified blind trust (as defined in paragraph (3));  
·
(B) a trust -  
·
(i) which was not created directly by such individual, his spouse, or any 
dependent child, and  
·
(ii) the holdings or sources of income of which such individual, his spouse, 
and any dependent child have no knowledge of; or  
·
(C) an entity described under the provisions of paragraph (8), but such 
individual shall report the category of the amount of income received by him, 
his spouse, or any dependent child from the trust or other entity under 
subsection (a)(1)(B) of this section.  
·
(3) For purposes of this subsection, the term "qualified blind trust" includes 
any trust in which a reporting individual, his spouse, or any minor or 
dependent child has a beneficial interest in the principal or income, and which 
meets the following requirements:  
·
(A)(i) The trustee of the trust and any other entity designated in the trust 
instrument to perform fiduciary duties is a financial institution, an attorney, a 
certified public accountant, a broker, or an investment advisor who - (I) is 
independent of and not associated with any interested party so that the trustee 
or other person cannot be controlled or influenced in the administration of the 
trust by any interested party; and (II) is not and has not been an employee of or 
affiliated with any interested party and is not a partner of, or involved in any 
joint venture or other investment with, any interested party; and (III) is not a 
relative of any interested party. (ii) Any officer or employee of a trustee or 
other entity who is involved in the management or control of the trust - (I) is 
independent of and not associated with any interested party so that such officer 
or employee cannot be controlled or influenced in the administration of the 
trust by any interested party; (II) is not a partner of, or involved in any joint 
venture or other investment with, any interested party; and (III) is not a 
relative of any interested party.  
·
(B) Any asset transferred to the trust by an interested party is free of any 
restriction with respect to its transfer or sale unless such restriction is 
expressly approved by the supervising ethics office of the reporting individual.  
·
(C) The trust instrument which establishes the trust provides that -  
·
(i) except to the extent provided in subparagraph (B) of this paragraph, the 
trustee in the exercise of his authority and discretion to manage and control the 
assets of the trust shall not consult or notify any interested party;  
·
(ii) the trust shall not contain any asset the holding of which by an interested 
party is prohibited by any law or regulation;  
Page  39
39
·
(iii) the trustee shall promptly notify the reporting individual and his 
supervising ethics office when the holdings of any particular asset transferred 
to the trust by any interested party are disposed of or when the value of such 
holding is less than $1,000;  
·
(iv) the trust tax return shall be prepared by the trustee or his designee, and 
such return and any information relating thereto (other than the trust income 
summarized in appropriate categories necessary to complete an interested 
party's tax return), shall not be disclosed to any interested party;  
·
(v) an interested party shall not receive any report on the holdings and sources 
of income of the trust, except a report at the end of each calendar quarter with 
respect to the total cash value of the interest of the interested party in the trust 
or the net income or loss of the trust or any reports necessary to enable the 
interested party to complete an individual tax return required by law or to 
provide the information required by subsection (a)(1) of this section, but such 
report shall not identify any asset or holding;  
·
(vi) except for communications which solely consist of requests for 
distributions of cash or other unspecified assets of the trust, there shall be no 
direct or indirect communication between the trustee and an interested party 
with respect to the trust unless such communication is in writing and unless it 
relates only (I) to the general financial interest and needs of the interested 
party (including, but not limited to, an interest in maximizing income or long-
term capital gain), (II) to the notification of the trustee of a law or regulation 
subsequently applicable to the reporting individual which prohibits the 
interested party from holding an asset, which notification directs that the asset 
not be held by the trust, or (III) to directions to the trustee to sell all of an asset 
initially placed in the trust by an interested party which in the determination of 
the reporting individual creates a conflict of interest or the appearance thereof 
due to the subsequent assumption of duties by the reporting individual (but 
nothing herein shall require any such direction); and  
·
(vii) the interested parties shall make no effort to obtain information with 
respect to the holdings of the trust, including obtaining a copy of any trust tax 
return filed or any information relating thereto except as otherwise provided in 
this subsection.  
·
(D) The proposed trust instrument and the proposed trustee is approved by the 
reporting individual's supervising ethics office.  
·
(E) For purposes of this subsection, "interested party" means a reporting 
individual, his spouse, and any minor or dependent child; "broker" has the 
meaning set forth in section 3(a)(4)of the Securities and Exchange Act of 1934 
(15 U.S.C. 78c(a)(4)); and "investment adviser" includes any investment 
adviser who, as determined under regulations prescribed by the supervising 
ethics office, is generally involved in his role as such an adviser in the 
management or control of trusts.  
·
(F) Any trust qualified by a supervising ethics office before the effective date 
of title II of the Ethics Reform Act of 1989 shall continue to be governed by 
the law and regulations in effect immediately before such effective date.  
·
(4)(A) An asset placed in a trust by an interested party shall be considered a 
financial interest of the reporting individual, for the purposes of any applicable 
conflict of interest statutes, regulations, or rules of the Federal Government 
(including section 208 of title 18, United States Code), until such time as the 
Page  40
40
reporting individual is notified by the trustee that such asset has been disposed 
of, or has a value of less than $1,000.  
·
(B)(i) The provisions of subparagraph (A) shall not apply with respect to a 
trust created for the benefit of a reporting individual, or the spouse, dependent 
child, or minor child of such a person, if the supervising ethics office for such 
reporting individual finds that - (I) the assets placed in the trust consist of a 
well-diversified portfolio of readily marketable securities; (II) none of the 
assets consist of securities of entities having substantial activities in the area of 
the reporting individual's primary area of responsibility; (III) the trust 
instrument prohibits the trustee, notwithstanding the provisions of paragraphs 
(3)(C)(iii) and (iv) of this subsection, from making public or informing any 
interested party of the sale of any securities; (IV) the trustee is given power of 
attorney, notwithstanding the provisions of paragraph (3)(C)(v) of this 
subsection, to prepare on behalf of any interested party the personal income 
tax returns and similar returns which may contain information relating to the 
trust; and (V) except as otherwise provided in this paragraph, the trust 
instrument provides (or in the case of a trust established prior to the effective 
date of this Act which by its terms does not permit amendment, the trustee, the 
reporting individual, and any other interested party agree in writing) that the 
trust shall be administered in accordance with the requirements of this 
subsection and the trustee of such trust meets the requirements of paragraph 
(3)(A). (ii) In any instance covered by subparagraph (B) in which the reporting 
individual is an individual whose nomination is being considered by a 
congressional committee, the reporting individual shall inform the 
congressional committee considering his nomination before or during the 
period of such individual's confirmation hearing of his intention to comply 
with this paragraph.  
·
(5)(A) The reporting individual shall, within thirty days after a qualified blind 
trust is approved by his supervising ethics office, file with such office a copy 
of -  
·
(i) the executed trust instrument of such trust (other than those provisions 
which relate to the testamentary disposition of the trust assets), and  
·
(ii) a list of the assets which were transferred to such trust, including the 
category of value of each asset as determined under subsection (d) of this 
section. This subparagraph shall not apply with respect to a trust meeting the 
requirements for being considered a qualified blind trust under paragraph (7) 
of this subsection.  
·
(B) The reporting individual shall, within thirty days of transferring an asset 
(other than cash) to a previously established qualified blind trust, notify his 
supervising ethics office of the identity of each such asset and the category of 
value of each asset as determined under subsection (d) of this section.  
·
(C) Within thirty days of the dissolution of a qualified blind trust, a reporting 
individual shall -  
·
(i) notify his supervising ethics office of such dissolution, and  
·
(ii) file with such office a copy of a list of the assets of the trust at the time of 
such dissolution and the category of value under subsection (d) of this section 
of each such asset.  
·
(D) Documents filed under subparagraphs (A), (B), and (C) of this paragraph 
and the lists provided by the trustee of assets placed in the trust by an 
interested party which have been sold shall be made available to the public in 
Page  41
41
the same manner as a report is made available under section 
105
and the 
provisions of that section shall apply with respect to such documents and lists.  
·
(E) A copy of each written communication with respect to the trust under 
paragraph (3)(C)(vi) shall be filed by the person initiating the communication 
with the reporting individual's supervising ethics office within five days of the 
date of the communication.  
·
(6)(A) A trustee of a qualified blind trust shall not knowingly and willfully, or 
negligently, (i) disclose any information to an interested party with respect to 
such trust that may not be disclosed under paragraph (3) of this subsection; (ii) 
acquire any holding the ownership of which is prohibited by the trust 
instrument; (iii) solicit advice from any interested party with respect to such 
trust, which solicitation is prohibited by paragraph (3) of this subsection or the 
trust agreement; or (iv) fail to file any document required by this subsection.  
·
(B) A reporting individual shall not knowingly and willfully, or negligently, 
(i) solicit or receive any information with respect to a qualified blind trust of 
which he is an interested party that may not be disclosed under paragraph 
(3)(C) of this subsection or (ii) fail to file any document required by this 
subsection.  
·
(C)(i) The Attorney General may bring a civil action in any appropriate United 
States district court against any individual who knowingly and willfully 
violates the provisions of subparagraph (A) or (B) of this paragraph. The court 
in which such action is brought may assess against such individual a civil 
penalty in any amount not to exceed $10,000. (ii) The Attorney General may 
bring a civil action in any appropriate United States district court against any 
individual who negligently violates the provisions of subparagraph (A) or (B) 
of this paragraph. The court in which such action is brought may assess 
against such individual a civil penalty in any amount not to exceed $5,000.  
·
(7) Any trust may be considered to be a qualified blind trust if -  
·
(A) the trust instrument is amended to comply with the requirements of 
paragraph (3) or, in the case of a trust instrument which does not by its terms 
permit amendment, the trustee, the reporting individual, and any other 
interested party agree in writing that the trust shall be administered in 
accordance with the requirements of this subsection and the trustee of such 
trust meets the requirements of paragraph (3)(A); except that in the case of any 
interested party who is a dependent child, a parent or guardian of such child 
may execute the agreement referred to in this subparagraph;  
·
(B) a copy of the trust instrument (except testamentary provisions) and a copy 
of the agreement referred to in subparagraph (A), and a list of the assets held 
by the trust at the time of approval by the supervising ethics office, including 
the category of value of each asset as determined under subsection (d) of this 
section, are filed with such office and made available to the public as provided 
under paragraph (5)(D) of this subsection; and  
·
(C) the supervising ethics office determines that approval of the trust 
arrangement as a qualified blind trust is in the particular case appropriate to 
assure compliance with applicable laws and regulations.  
·
(8) A reporting individual shall not be required to report the financial interests 
held by a widely held investment fund (whether such fund is a mutual fund, 
regulated investment company, pension or deferred compensation plan, or 
other investment fund), if -  
Page  42
42
·
(A)(i) the fund is publicly traded; or (ii) the assets of the fund are widely 
diversified; and  
·
(B) the reporting individual neither exercises control over nor has the ability to 
exercise control over the financial interests held by the fund.  
·
(g) Political campaign funds, including campaign receipts and expenditures, 
need not be included in any report filed pursuant to this title.  
·
(h) A report filed pursuant to subsection (a), (d), or (e) of section 
101
need not 
contain the information described in subparagraphs (A), (B), and (C) of 
subsection (a)(2) with respect to gifts and reimbursements received in a period 
when the reporting individual was not an officer or employee of the Federal 
Government.  
·
(i) A reporting individual shall not be required under this title to report -  
·
(1) financial interests in or income derived from -  
·
(A) any retirement system under title 5, United States Code (including the 
Thrift Savings Plan under subchapter III of chapter 84 of such title); or  
·
(B) any other retirement system maintained by the United States for officers or 
employees of the United States, including the President, or for members of the 
uniformed services; or  
·
(2) benefits received under the Social Security Act (42 U.S.C. 301 et seq.).  
 
§
103. Filing of reports 
·
(a) Except as otherwise provided in this section, the reports required under this 
title shall be filed by the reporting individual with the designated agency ethics 
official at the agency by which he is employed (or in the case of an individual 
described in section 
101(e)
,
was employed) or in which he will serve. The date 
any report is received (and the date of receipt of any supplemental report) shall 
be noted on such report by such official.  
·
(b) The President, the Vice President, and independent counsel and persons 
appointed by independent counsel under chapter 40 of title 28, United States 
Code, shall file reports required under this title with the Director of the Office 
of Government Ethics.  
·
(c) Copies of the reports required to be filed under this title by the Postmaster 
General, the Deputy Postmaster General, the Governors of the Board of 
Governors of the United States Postal Service, designated agency ethics 
officials, employees described in section 
105(a)(2)(A)
or (B), 106(a)(1)(A) or 
(B), or 
107(a)(1)(A)
or (b)(1)(A)(i), of title 3, United States Code, candidates 
for the office of President or Vice President and officers and employees in 
(and nominees to) offices or positions which require confirmation by the 
Senate or by both Houses of Congress other than individuals nominated to be 
judicial officers and those referred to in subsection (f) shall be transmitted to 
the Director of the Office of Government Ethics. The Director shall forward a 
copy of the report of each nominee to the congressional committee 
considering the nomination.  
·
(d) Reports required to be filed under this title by the Director of the Office of 
Government Ethics shall be filed in the Office of Government Ethics and, 
immediately after being filed, shall be made available to the public in 
accordance with this title.  
Page  43
43
·
(e) Each individual identified in section 
101(c)
who is a candidate for 
nomination or election to the Office of President or Vice President shall file 
the reports required by this title with the Federal Election Commission.  
·
(f) Reports required of members of the uniformed services shall be filed with 
the Secretary concerned.  
·
(g) Each supervising ethics office shall develop and make available forms for 
reporting the information required by this title.  
·
(h)(1) The reports required under this title shall be filed by a reporting 
individual with -  
·
(A)(i)(I) the Clerk of the House of Representatives, in the case of a 
Representative in Congress, a Delegate to Congress, the Resident 
Commissioner from Puerto Rico, an officer or employee of the Congress 
whose compensation is disbursed by the Clerk of the House of 
Representatives, an officer or employee of the Architect of the Capitol, the 
United States Botanic Garden, the Congressional Budget Office, the 
Government Printing Office, the Library of Congress, or the Copyright 
Royalty Tribunal (including any individual terminating service, under section 
101(e)
,
in any office or position referred to in this subclause), or an individual 
described in section 
101(c)
who is a candidate for nomination or election as a 
Representative in Congress, a Delegate to Congress, or the Resident 
Commissioner from Puerto Rico; and (II) the Secretary of the Senate, in the 
case of a Senator, an officer or employee of the Congress whose compensation 
is disbursed by the Secretary of the Senate, an officer or employee of the 
General Accounting Office, the Office of Technology Assessment, or the 
Office of the Attending Physician (including any individual terminating 
service, under section 
101(e)
,
in any office or position referred to in this 
subclause), or an individual described in section 
101(c)
who is a candidate for 
nomination or election as a Senator; and  
·
(ii) in the case of an officer or employee of the Congress as described under 
section 
101(f)(10)
who is employed by an agency or commission established 
in the legislative branch after the date of the enactment of the Ethics Reform 
Act of 1989 - (I) the Secretary of the Senate or the Clerk of the House of 
Representatives, as the case may be, as designated in the statute establishing 
such agency or commission; or (II) if such statute does not designate such 
committee, the Secretary of the Senate for agencies and commissions 
established in even numbered calendar years, and the Clerk of the House of 
Representatives for agencies and commissions established in odd numbered 
calendar years; and (B) the Judicial Conference with regard to a judicial 
officer or employee described under paragraphs (11) and (12) of section 
101(f)
(including individuals terminating service in such office or position under 
section 
101(e)
or immediately preceding service in such office or position). (2) 
The date any report is received (and the date of receipt of any supplemental 
report) shall be noted on such report by such committee.  
·
(i) A copy of each report filed under this title by a Member or an individual 
who is a candidate for the office of Member shall be sent by the Clerk of the 
House of Representatives or Secretary of the Senate, as the case may be, to the 
appropriate State officer designated under section 316(a) (FOOTNOTE 1) of 
the Federal Election Campaign Act of 1971 of the State represented by the 
Member or in which the individual is a candidate, as the case may be, within 
Page  44
44
the 30-day period beginning on the day the report is filed with the Clerk or 
Secretary.  
(FOOTNOTE 1) See References in Text note below. 
·
(j)(1) A copy of each report filed under this title with the Clerk of the House of 
Representatives shall be sent by the Clerk to the Committee on Standards of 
Official Conduct of the House of Representatives within the 7-day period 
beginning on the day the report is filed.  
·
(2) A copy of each report filed under this title with the Secretary of the Senate 
shall be sent by the Secretary to the Select Committee on Ethics of the Senate 
within the 7-day period beginning on the day the report is filed.  
·
(k) In carrying out th 
 
§
104. Failure to file or filing false reports 
·
(a) The Attorney General may bring a civil action in any appropriate United 
States district court against any individual who knowingly and willfully 
falsifies or who knowingly and willfully fails to file or report any information 
that such individual is required to report pursuant to section 
102
.
The court in 
which such action is brought may assess against such individual a civil penalty 
in any amount, not to exceed $10,000.  
·
(b) The head of each agency, each Secretary concerned, the Director of the 
Office of Government Ethics, each congressional ethics committee, or the 
Judicial Conference, as the case may be, shall refer to the Attorney General 
the name of any individual which such official or committee has reasonable 
cause to believe has willfully failed to file a report or has willfully falsified or 
willfully failed to file information required to be reported. Whenever the 
Judicial Conference refers a name to the Attorney General under this 
subsection, the Judicial Conference also shall notify the judicial council of the 
circuit in which the named individual serves of the referral.  
·
(c) The President, the Vice President, the Secretary concerned, the head of 
each agency, the Office of Personnel Management, a congressional ethics 
committee, and the Judicial Conference, may take any appropriate personnel 
or other action in accordance with applicable law or regulation against any 
individual failing to file a report or falsifying or failing to report information 
required to be reported.  
·
(d)(1) Any individual who files a report required to be filed under this title 
more than 30 days after the later of -  
·
(A) the date such report is required to be filed pursuant to the provisions of 
this title and the rules and regulations promulgated thereunder; or  
·
(B) if a filing extension is granted to such individual under section 
101(g)
,
the 
last day of the filing extension period, shall, at the direction of and pursuant to 
regulations issued by the supervising ethics office, pay a filing fee of $200. All 
such fees shall be deposited in the miscellaneous receipts of the Treasury. The 
authority under this paragraph to direct the payment of a filing fee may be 
delegated by the supervising ethics office in the executive branch to other 
agencies in the executive branch..  
(FOOTNOTE 1)  
(FOOTNOTE 1) So in original. 
·
(2) The supervising ethics office may waive the filing fee under this 
subsection in extraordinary circumstances.  
Page  45
45
§
105. Custody of and public access to reports 
·
(a) Each agency, each supervising ethics office in the executive or judicial 
branch, the Clerk of the House of Representatives, and the Secretary of the 
Senate shall make available to the public, in accordance with subsection (b), 
each report filed under this title with such agency or office or with the Clerk or 
the Secretary of the Senate, except that -  
·
(1) this section does not require public availability of a report filed by any 
individual in the Central Intelligence Agency, the Defense Intelligence 
Agency, the Central Imagery Office, or the National Security Agency, or any 
individual engaged in intelligence activities in any agency of the United 
States, if the President finds or has found that, due to the nature of the office or 
position occupied by such individual, public disclosure of such report would, 
be (FOOTNOTE 1) revealing the identity of the individual or other sensitive 
information, compromise the national interest of the United States; and such 
individuals may be authorized, notwithstanding section 
104(a)
,
to file such 
additional reports as are necessary to protect their identity from public 
disclosure if the President first finds or has found that such filing is necessary 
in the national interest; and  
(FOOTNOTE 1) So in original. Probably should be "by".  
·
(2) any report filed by an independent counsel whose identity has not been 
disclosed by the division of the court under chapter 40 of title 28, United 
States Code, and any report filed by any person appointed by that independent 
counsel under such chapter, shall not be made available to the public under 
this title.  
·
(b)(1) Except as provided in the second sentence of this subsection, each 
agency, each supervising ethics office in the executive or judicial branch, the 
Clerk of the House of Representatives, and the Secretary of the Senate shall, 
within thirty days after any report is received under this title by such agency or 
office or by the Clerk or the Secretary of the Senate, as the case may be,, 
(FOOTNOTE 2) permit inspection of such report by or furnish a copy of such 
report to any person requesting such inspection or copy. With respect to any 
report required to be filed by May 15 of any year, such report shall be made 
available for public inspection within 30 calendar days after May 15 of such 
year or within 30 days of the date of filing of such a report for which an 
extension is granted pursuant to section 
101(g)
.
The agency, office, Clerk, or 
Secretary of the Senate, as the case may be (FOOTNOTE 3) may require a 
reasonable fee to be paid in any amount which is found necessary to recover 
the cost of reproduction or mailing of such report excluding any salary of any 
employee involved in such reproduction or mailing. A copy of such report 
may be furnished without charge or at a reduced charge if it is determined that 
waiver or reduction of the fee is in the public interest.  
(FOOTNOTE 2) So in original.  
(FOOTNOTE 3) So in original. Probably should be followed by a comma.  
·
(2) Notwithstanding paragraph (1), a report may not be made available under 
this section to any person nor may any copy thereof be provided under this 
section to any person except upon a written application by such person stating 
-
·
(A) that person's name, occupation and address;  
Page  46
46
·
(B) the name and address of any other person or organization on whose behalf 
the inspection or copy is requested; and  
·
(C) that such person is aware of the prohibitions on the obtaining or use of the 
report. Any such application shall be made available to the public throughout 
the period during which the report is made available to the public.  
·
(c)(1) It shall be unlawful for any person to obtain or use a report -  
·
(A) for any unlawful purpose;  
·
(B) for any commercial purpose, other than by news and communications 
media for dissemination to the general public;  
·
(C) for determining or establishing the credit rating of any individual; or  
·
(D) for use, directly or indirectly, in the solicitation of money for any political, 
charitable, or other purpose.  
·
(2) The Attorney General may bring a civil action against any person who 
obtains or uses a report for any purpose prohibited in paragraph (1) of this 
subsection. The court in which such action is brought may assess against such 
person a penalty in any amount not to exceed $10,000. Such remedy shall be 
in addition to any other remedy available under statutory or common law.  
·
(d) Any report filed with or transmitted to an agency or supervising ethics 
office or to the Clerk of the House of Representatives or the Secretary of the 
Senate pursuant to this title shall be retained by such agency or office or by the 
Clerk or the Secretary of the Senate, as the case may be. Such report shall be 
made available to the public for a period of six years after receipt of the report. 
After such six-year period the report shall be destroyed unless needed in an 
ongoing investigation, except that in the case of an individual who filed the 
report pursuant to section 
101(b)
and was not subsequently confirmed by the 
Senate, or who filed the report pursuant to section 
101(c)
and was not 
subsequently elected, such reports shall be destroyed one year after the 
individual either is no longer under consideration by the Senate or is no longer 
a
candidate for nomination or election to the Office of President, Vice 
President, or as a Member of Congress, unless needed in an ongoing 
investigation.  
 
§
106. Review of reports 
·
(a)(1) Each designated agency ethics official or Secretary concerned shall 
make provisions to ensure that each report filed with him under this title is 
reviewed within sixty days after the date of such filing, except that the 
Director of the Office of Government Ethics shall review only those reports 
required to be transmitted to him under this title within sixty days after the 
date of transmittal.  
·
(2) Each congressional ethics committee and the Judicial Conference shall 
make provisions to ensure that each report filed under this title is reviewed 
within sixty days after the date of such filing.  
·
(b)(1) If after reviewing any report under subsection (a), the Director of the 
Office of Government Ethics, the Secretary concerned, the designated agency 
ethics official, a person designated by the congressional ethics committee, or a 
person designated by the Judicial Conference, as the case may be, is of the 
opinion that on the basis of information contained in such report the individual 
submitting such report is in compliance with applicable laws and regulations, 
he shall state such opinion on the report, and shall sign such report.  
Page  47
47
·
(2) If the Director of the Office of Government Ethics, the Secretary 
concerned, the designated agency ethics official, a person designated by the 
congressional ethics committee, or a person designated by the Judicial 
Conference, after reviewing any report under subsection (a) -  
·
(A) believes additional information is required to be submitted, he shall notify 
the individual submitting such report what additional information is required 
and the time by which it must be submitted, or  
·
(B) is of the opinion, on the basis of information submitted, that the individual 
is not in compliance with applicable laws and regulations, he shall notify the 
individual, afford a reasonable opportunity for a written or oral response, and 
after consideration of such response, reach an opinion as to whether or not, on 
the basis of information submitted, the individual is in compliance with such 
laws and regulations.  
·
(3) If the Director of the Office of Government Ethics, the Secretary 
concerned, the designated agency ethics official, a person designated by a 
congressional ethics committee, or a person designated by the Judicial 
Conference, reaches an opinion under paragraph (2)(B) that an individual is 
not in compliance with applicable laws and regulations, the official or 
committee shall notify the individual of that opinion and, after an opportunity 
for personal consultation (if practicable), determine and notify the individual 
of which steps, if any, would in the opinion of such official or committee be 
appropriate for assuring compliance with such laws and regulations and the 
date by which such steps should be taken. Such steps may include, as 
appropriate -  
·
(A) divestiture,  
·
(B) restitution,  
·
(C) the establishment of a blind trust,  
·
(D) request for an exemption under section 208(b) of title 18, United States 
Code, or  
·
(E) voluntary request for transfer, reassignment, limitation of duties, or 
resignation. The use of any such steps shall be in accordance with such rules 
or regulations as the supervising ethics office may prescribe.  
·
(4) If steps for assuring compliance with applicable laws and regulations are 
not taken by the date set under paragraph (3) by an individual in a position in 
the executive branch (other than in the Foreign Service or the uniformed 
services), appointment to which requires the advice and consent of the Senate, 
the matter shall be referred to the President for appropriate action.  
·
(5) If steps for assuring compliance with applicable laws and regulations are 
not taken by the date set under paragraph (3) by a member of the Foreign 
Service or the uniformed services, the Secretary concerned shall take 
appropriate action.  
·
(6) If steps for assuring compliance with applicable laws and regulations are 
not taken by the date set under paragraph (3) by any other officer or employee, 
the matter shall be referred to the head of the appropriate agency, the 
congressional ethics committee, or the Judicial Conference, for appropriate 
action; except that in the case of the Postmaster General or Deputy Postmaster 
General, the Director of the Office of Government Ethics shall recommend to 
the Governors of the Board of Governors of the United States Postal Service 
the action to be taken.  
Page  48
48
·
(7) Each supervising ethics office may render advisory opinions interpreting 
this title within its respective jurisdiction. Notwithstanding any other provision 
of law, the individual to whom a public advisory opinion is rendered in 
accordance with this paragraph, and any other individual covered by this title 
who is involved in a fact situation which is indistinguishable in all material 
aspects, and who acts in good faith in accordance with the provisions and 
findings of such advisory opinion shall not, as a result of such act, be subject 
to any penalty or sanction provided by this title.  
 
§
107. Confidential reports and other additional requirements 
·
(a)(1) Each supervising ethics office may require officers and employees 
under its jurisdiction (including special Government employees as defined in 
section 202 of title 18, United States Code) to file confidential financial 
disclosure reports, in such form as the supervising ethics office may prescribe. 
The information required to be reported under this subsection by the officers 
and employees of any department or agency shall be set forth in rules or 
regulations prescribed by the supervising ethics office, and may be less 
extensive than otherwise required by this title, or more extensive when 
determined by the supervising ethics office to be necessary and appropriate in 
light of sections 202 through 209 of title 18, United States Code, regulations 
promulgated thereunder, or the authorized activities of such officers or 
employees. Any individual required to file a report pursuant to section 
101
shall not be required to file a confidential report pursuant to this subsection, 
except with respect to information which is more extensive than information 
otherwise required by this title. Subsections (a), (b), and (d) of section 
105
shall not apply with respect to any such report.  
·
(2) Any information required to be provided by an individual under this 
subsection shall be confidential and shall not be disclosed to the public.  
·
(3) Nothing in this subsection exempts any individual otherwise covered by 
the requirement to file a public financial disclosure report under this title from 
such requirement.  
·
(b) The provisions of this title requiring the reporting of information shall 
supersede any general requirement under any other provision of law or 
regulation with respect to the reporting of information required for purposes of 
preventing conflicts of interest or apparent conflicts of interest. Such 
provisions of this title shall not supersede the requirements of section 7342 of 
title 5, United States Code.  
·
(c) Nothing in this Act requiring reporting of information shall be deemed to 
authorize the receipt of income, gifts, or reimbursements; the holding of 
assets, liabilities, or positions; or the participation in transactions that are 
prohibited by law, Executive order, rule, or regulation.  
 
§
108. Authority of Comptroller General 
·
(a) The Comptroller General shall have access to financial disclosure reports 
filed under this title for the purposes of carrying out his statutory 
responsibilities.  
Page  49
49
·
(b) No later than December 31, 1992, and regularly thereafter, the Comptroller 
General shall conduct a study to determine whether the provisions of this title 
are being carried out effectively.  
 
§
109. Definitions 
For the purposes of this title, the term -  
·
(1) "congressional ethics committees" means the Select Committee on Ethics 
of the Senate and the Committee on Standards of Official Conduct of the 
House of Representatives;  
·
(2) "dependent child" means, when used with respect to any reporting 
individual, any individual who is a son, daughter, stepson, or stepdaughter and 
who -  
·
(A) is unmarried and under age 21 and is living in the household of such 
reporting individual; or  
·
(B) is a dependent of such reporting individual within the meaning of section 
152 of the Internal Revenue Code of 1986 (26 U.S.C. 152);  
·
(3) "designated agency ethics official" means an officer or employee who is 
designated to administer the provisions of this title within an agency;  
·
(4) "executive branch" includes each Executive agency (as defined in section 
105 of title 5, United States Code), other than the General Accounting Office, 
and any other entity or administrative unit in the executive branch;  
·
(5) "gift" means a payment, advance, forbearance, rendering, or deposit of 
money, or any thing of value, unless consideration of equal or greater value is 
received by the donor, but does not include -  
·
(A) bequest and other forms of inheritance;  
·
(B) suitable mementos of a function honoring the reporting individual;  
·
(C) food, lodging, transportation, and entertainment provided by a foreign 
government within a foreign country or by the United States Government, the 
District of Columbia, or a State or local government or political subdivision 
thereof;  
·
(D) food and beverages which are not consumed in connection with a gift of 
overnight lodging;  
·
(E) communications to the offices of a reporting individual, including 
subscriptions to newspapers and periodicals; or  
·
(F) consumable products provided by home-State businesses to the offices of a 
reporting individual who is an elected official, if those products are intended 
for consumption by persons other than such reporting individual;  
·
(6) "honoraria" has the meaning given such 
 
§
110. Notice of actions taken to comply with ethics agreements 
·
(a) In any case in which an individual agrees with that individual's designated 
agency ethics official, the Office of Government Ethics, a Senate confirmation 
committee, a congressional ethics committee, or the Judicial Conference, to 
take any action to comply with this Act or any other law or regulation 
governing conflicts of interest of, or establishing standards of conduct 
applicable with respect to, officers or employees of the Government, that 
individual shall notify in writing the designated agency ethics official, the 
Office of Government Ethics, the appropriate committee of the Senate, the 
Page  50
50
congressional ethics committee, or the Judicial Conference, as the case may 
be, of any action taken by the individual pursuant to that agreement. Such 
notification shall be made not later than the date specified in the agreement by 
which action by the individual must be taken, or not later than three months 
after the date of the agreement, if no date for action is so specified.  
·
(b) If an agreement described in subsection (a) requires that the individual 
recuse himself or herself from particular categories of agency or other official 
action, the individual shall reduce to writing those subjects regarding which 
the recusal agreement will apply and the process by which it will be 
determined whether the individual must recuse himself or herself in a specific 
instance. An individual shall be considered to have complied with the 
requirements of subsection (a) with respect to such recusal agreement if such 
individual files a copy of the document setting forth the information described 
in the preceding sentence with such individual's designated agency ethics 
official or the appropriate supervising ethics office within the time prescribed 
in the last sentence of subsection (a).  
 
§
111. Administration of provisions 
The provisions of this title shall be administered by -  
·
(1) the Director of the Office of Government Ethics, the designated agency 
ethics official, or the Secretary concerned, as appropriate, with regard to 
officers and employees described in paragraphs (1) through (8) of section 
101(f)
;
·
(2) the Select Committee on Ethics of the Senate and the Committee on 
Standards of Official Conduct of the House of Representatives, as appropriate, 
with regard to officers and employees described in paragraphs (9) and (10) of 
section 
101(f)
;
and  
·
(3) the Judicial Conference in the case of an officer or employee described in 
paragraphs (11) and (12) of section 
101(f)
.
The Judicial Conference may 
delegate any authority it has under this title to an ethics committee established 
by the Judicial Conference.  
Page  51
51
Annex 4 
–
Conflict of Interest and Post-Employment 
Code:  Canada 
 
Conflict of Interest and Post-Employment Code 
For Public Office Holders 
June 1994
 
TABLE OF CONTENTS 
 
PART I - OBJECT AND PRINCIPLES 
 
Object
Principles
PART II - CONFLICT OF INTEREST COMPLIANCE 
 
MEASURES 
 
Interpretation
Duties of the Ethics Counsellor
Certification
Compliance Arrangements
Time Limits
Assets and Liabilities
Outside Activities
Gifts, Hospitality and Other Benefits
Avoidance of Preferential Treatment
Failure to Agree
Failure to Comply
PART III - POST-EMPLOYMENT COMPLIANCE 
 
MEASURES 
 
Interpretation
Object
Compliance Measures
Exit Arrangements
Dealings with Former Public Office Holders
SCHEDULE 
 
Agreements
Provisions Common to Blind Trusts
Agreement Forms
Filing of Agreements
Reimbursement for Costs Incurred
Page  52
52
CONFLICT OF INTEREST AND 
POST-EMPLOYMENT CODE FOR 
PUBLIC OFFICE HOLDERS 
Short title 
1. This Code may be cited as the 
Conflict of Interest Code
.
Part I 
OBJECT 
2. The object of this Code is to enhance public confidence in the integrity of 
public office holders and the decision-making process in government  
a. 
while encouraging experienced and competent persons to seek and accept 
public office;  
b.  while facilitating interchange between the private and the public sector;  
c. 
by establishing clear rules of conduct respecting conflict of interest for, 
and post-employment practices applicable to, all public office holders; and  
d.  by minimizing the possibility of conflicts arising between the private 
interests and public duties of public office holders and providing for the 
resolution of such conflicts in the public interest should they arise.  
 
PRINCIPLES 
3. Every 
public office holder
shall conform to the following principles.  
Ethical Standards 
(1)
Public office holders
shall act with honesty and uphold the highest ethical 
standards so that public confidence and trust in the integrity, objectivity and 
impartiality of government are conserved and enhanced.  
Public Scrutiny 
(2)
Public office holders
have an obligation to perform their official duties and 
arrange their private affairs in a manner that will bear the closest public scrutiny, 
an obligation that is not fully discharged by simply acting within the law.  
Decision-Making 
(3)
Public office holders
,
in fulfilling their official duties and responsibilities, shall 
make decisions in the public interest and with regard to the merits of each case.  
Private Interests 
(4)
Public office holders
shall not have private interests, other than those permitted 
pursuant to this Code, that would be affected particularly or significantly by 
government actions in which they participate.  
Public Interest 
(5)On appointment to office, and thereafter, 
public office holders
shall arrange 
their private affairs in a manner that will prevent real, potential or apparent 
conflicts of interest from arising but if such a conflict does arise between the 
private interests of a public office holder and the official duties and 
responsibilities of that public office holder, the conflict shall be resolved in favour 
of the public interest.  
Page  53
53
Gifts and Benefits 
(6)
Public office holders
shall not solicit or accept transfers of economic benefit, 
other than incidental gifts, customary hospitality, or other benefits of nominal 
value, unless the transfer is pursuant to an enforceable contract or property right of 
the public office holder.  
Preferential Treatment 
(7)
Public office holders
shall not step out of their official roles to assist private 
entities or persons in their dealings with the government where this would result 
in preferential treatment to any person.  
Insider Information 
(8)
Public office holders
shall not knowingly take advantage of, or benefit from, 
information that is obtained in the course of their official duties and 
responsibilities and that is not generally available to the public.  
Government Property 
(9)
Public office holders
shall not directly or indirectly use, or allow the use of, 
government property of any kind, including property leased to the government, for 
anything other than officially approved activities.  
Post-Employment 
(10)
Public office holders
shall not act, after they leave public office, in such a 
manner as to take improper advantage of their previous office.  
 
Part II 
CONFLICT OF INTEREST 
COMPLIANCE MEASURES 
INTERPRETATION 
4.(1)For the purposes of this Part and the Schedule, "public office holder" means:  
a. 
a Minister of the Crown, including a Secretary of State;  
b.  a parliamentary secretary;  
c. 
a member of ministerial staff, except public servants;  
d.  a full-time Governor in Council appointee, other than:  
i. 
a Lieutenant-Governor of a province,  
ii.  officers and staff of the Senate, House of Commons and Library of 
Parliament;  
iii. a public servant who is a head of mission as defined in the 
Department of Foreign Affairs and International Trade Act, 
[amended September 25, 1998]
;
iv.  a judge who receives a salary under the 
Judges Act
,
and  
v.  a commissioned officer of the Royal Canadian Mounted Police, 
other than the Commissioner of the Royal Canadian Mounted 
Police; or  
e. 
a full-time ministerial appointee designated by the appropriate Minister of 
the Crown as a public office holder.  
 
"Public Registry"
means the registry where public documents are maintained by 
the Ethics Counsellor for examination by the public."  
Page  54
54
(2)Staff of federal boards, commissions, and tribunals as defined in the 
Federal 
Court Act
,
separate employers as defined under the 
Public Service Staff Relations 
Act
,
the Canadian Armed Forces and the Royal Canadian Mounted Police, and 
part-time ministerial or Governor in Council appointees are subject to the 
Principles
set out in Part I and such other compliance measures as may be 
determined by the head of the organization in question, for whose application that 
individual is responsible.  
 
(3)Crown corporations as set out in the 
Financial Administration Act
 shall be 
subject to compliance measures established by, and in accordance with, the 
established practices of their own organization.  
 
(4)Such provisions of this Part as may be relevant shall be brought to the attention 
of Lieutenant-Governors at the time of their appointment.  
 
DUTIES OF THE ETHICS COUNSELLOR 
5.(1)Under the general direction of the Clerk of the Privy Council, the Ethics 
Counsellor is charged with the administration of this Code and the application of 
the conflict of interest compliance measures set out in this Part as they apply to 
public office holders
.
(2)Information concerning the private interests of a 
public office holder
provided 
to the Ethics Counsellor is confidential until a Public Declaration, if any, is made 
with respect to that information.  
 
(3)It is the responsibility of the Ethics Counsellor to ensure:  
a. 
that information provided under subsection (2) is placed in personal 
confidential files and in secure safekeeping;  
b. that 
any information provided by 
public office holders
for a public purpose 
is placed in personal unclassified files in the 
Public Registry
;
and  
c. 
that following an individual's departure from public office, the files 
referred to in (a) and (b) are destroyed in accordance with National 
Archives policy and the 
Privacy Act
.
CERTIFICATION 
6.Before or on assuming their official duties and responsibilities, 
public office 
holders
shall sign a document certifying that, as a condition of their holding 
office, they will observe this Code.  
COMPLIANCE ARRANGEMENTS 
7.(1)Once the arrangements made by a 
public office holder
to comply with the 
conflict of interest compliance measures set out in this Code are completed, a 
Summary Statement described in subsection (2) and any Public Declaration made 
pursuant to sections 
11
,
19
,
and 
22
shall be signed by the office holder and a 
certified copy of the Statement and any Public Declaration shall be placed in the 
Public Registry.  
 
(2)The 
public office holder
shall, in the Summary Statement,  
Page  55
55
a. 
state the methods of compliance used to comply with the conflict of 
interest compliance measures; and  
b.  certify that he or she is fully cognizant of the post-employment compliance 
measures set out in 
Part III
,
where applicable.  
 
(3)Where there is doubt as to which method is appropriate in order that a 
public 
office holder
may comply with the Code, the Ethics Counsellor shall determine 
the appropriate method and, in doing so, shall try to achieve mutual agreement 
with the public office holder.  
 
(4)All arrangements made by a 
public office holder
to comply with the conflict of 
interest compliance measures set out in this Part shall be approved  
 
a. 
in the case of Ministers of the Crown, by the Prime Minister; and  
b.  in the case of all other public office holders, by the Ethics Counsellor.  
 
(5)The arrangements made by 
public office holders
and their obligations under the 
Code will be reviewed annually by the Ethics Counsellor and the public office 
holder.  
 
(6)On the recommendation of the Ethics Counsellor, a 
public office holder
may be 
reimbursed
for administrative costs incurred as a result of arrangements made 
under this Code, as set out in the Schedule.  
 
(7)A 
public office holder
shall not sell or transfer assets to family members or 
other persons for the purpose of circumventing the conflict of interest compliance 
measures set out in this Part.  
TIME LIMITS 
8.Unless otherwise authorized by the Ethics Counsellor, every public office holder 
shall,  
a. 
within 60 days after appointment, make a Confidential Report as required 
under sections 
9
and 
16
;
b.  within 120 days after appointment  
i. 
where required, make a Public Declaration pursuant to sections 
11
,
19
and 
22
;
ii.  divest controlled assets as required under section 
12
,
and  
iii. sign a Summary Statement for placing in the Public Registry 
pursuant to section 
7
;
c. 
within 30 days after receipt of a gift, hospitality or other benefit, notify the 
Ethics Counsellor as required under section 
22
,
and within 60 days make a 
Public Declaration as required in that section; and  
d.  within 30 days, inform the Ethics Counsellor of any changes in his or her 
assets, liabilities and outside activities.  
ASSETS AND LIABILITIES 
Confidential Report 
9.(1)
A
public office holder
shall make a Confidential Report to the Ethics 
Counsellor of all assets and of all direct and contingent liabilities. In the case of 
Page  56
56
Ministers, Secretaries of State and Parliamentary Secretaries, the public office 
holder shall make arrangements for this information to be disclosed as well by 
their spouses and dependent children. Information on spouses and dependent 
children is only for use by the Ethics Counsellor in advising the public office 
holder on his or her own compliance arrangements.  
 
(2)Assets that are not 
exempt assets
are either 
"declarable assets"
or 
"controlled 
assets"
unless, after a Confidential Report, the Ethics Counsellor determines that 
they are of such a value that they do not constitute any risk of conflict of interest 
in relation to the public office holder's duties and responsibilities.  
 
Exempt Assets 
10.Assets and interests for the private use of public office holders and their 
families and assets that are not of a commercial character are not subject to public 
declaration or divestment. Such assets, hereinafter referred to as "exempt assets", 
include:  
 
a. 
residences, recreational property and farms used or intended for use by 
public office holders or their families;  
b.  household goods and personal effects;  
c. 
works of art, antiques and collectibles;  
d.  automobiles and other personal means of transportation;  
e. 
cash and deposits;  
f. 
Canada Savings Bonds and other similar investments in securities of fixed 
value issued or guaranteed by any level of government in Canada or 
agencies of those governments;  
g.  registered retirement savings plans that are not self-administered;  
h.  investments in open-ended mutual funds;  
i. 
guaranteed investment certificates and similar financial instruments;  
j. 
annuities and life insurance policies;  
k. pension rights;  
l. 
money owed by a previous employer, client or partnership; and  
m.  personal loans receivable from the members of the public office holder's 
immediate family
and small personal loans receivable from other persons 
where the public office holder has loaned the moneys receivable.  
Declarable Assets 
11.(1)
A
public office holder
shall make a Public Declaration of assets that are not 
controlled assets, as defined under 
section 12
,
in order to allow the office holder to 
deal with those assets, subject to exercising vigilance to ensure that such dealings 
cannot give rise to a conflict of interest.  
 
(2)Declarable assets include:  
 
a. 
interests in businesses that do not contract with the government, and do not 
own or control publicly traded securities, other than incidentally, and 
whose stocks and shares are not traded publicly;  
b.  farms under commercial operation;  
Page  57
57
c. 
real property that is not an exempt asset as described in 
section 10
;
and  
d.  assets that are beneficially owned, that are not exempt assets as described 
in 
section 10
,
and that are administered at arm's length.  
 
(3)Declarable assets that are not publicly declared pursuant to subsection (l) shall, 
for the purposes of 
section 13
,
be considered to be controlled assets and divested.  
Controlled Assets 
12.(1)For the purposes of this section and 
section 13
,
"controlled assets" means 
assets that could be directly or indirectly affected as to value by Government 
decisions or policy.  
 
(2)Controlled assets, other than assets that may be retained under subsections 
9(2)
or 
13(5)
,
shall be divested.  
 
(3)Controlled assets include:  
 
a. 
publicly traded securities of corporations and foreign governments, 
whether held individually or in an investment portfolio account;  
b.  self-administered Registered Retirement Savings Plans, except when 
exclusively composed of exempt assets as described in 
section 10
;
and  
c. 
commodities, futures and foreign currencies held or traded for speculative 
purposes.  
Divestment of Controlled Assets 
13.(1)Subject to subsection (5), controlled assets are usually divested by selling 
them in an arm's length transaction or by making them subject to a 
trust
or 
management agreement
,
the most common of which are set out in the Schedule.  
 
(2)The Ethics Counsellor has the responsibility for determining that a trust or 
management agreement meets the 
requirements
of this Code. Before an 
arrangement is executed or when a change is contemplated, a determination that 
the arrangement meets the requirements of this Code shall be obtained from the 
Ethics Counsellor.  
 
(3)Confirmation of sale or a copy of any executed instrument shall be filed with 
the Ethics Counsellor. With the exception of a statement that a sale has taken 
place or that a trust or management agreement exists, all information relating to 
the sale and the arrangement is confidential.  
 
(4)For the purposes of this Code, trust or management arrangements shall be such 
that they do not leave in the hands of the public office holder any power of 
management or decision over the assets.  
(5)Subject to the approval of the Ethics Counsellor, 
a
public office holder
is not 
required to divest controlled assets that are:  
 
i. 
pledged to a lending institution as collateral; or  
ii.  of such value as to be practically non-marketable.  
Page  58
58
Liabilities 
14.The Ethics Counsellor may require, with respect to liabilities, that particular 
arrangements be made to prevent any conflict of interest situation from arising.  
 
OUTSIDE ACTIVITIES 
General 
15.
Public office holders'
participation in activities outside their official duties and 
responsibilities is often in the public interest. Subject to sections 
16
to 
19
,
such 
participation is acceptable where it is not inconsistent with their official duties and 
responsibilities and does not call into question their capacity to perform their 
official duties and responsibilities objectively.  
Confidential Report of Outside Activities 
16.
Public office holders
shall provide to the Ethics Counsellor in a Confidential 
Report a listing of all their outside activities, including those in which they were 
engaged during the two-year period before they assumed their official duties and 
responsibilities. In the case of Ministers, Secretaries of State and Parliamentary 
Secretaries, the public office holder shall make arrangements for this information 
to be disclosed as well by their spouses and dependent children. These lists shall 
include all involvements in activities of a philanthropic, charitable or non-
commercial character and involvements as trustee, executor or under power of 
attorney.  
Prohibited Activities 
17.Subject to 
section 18
,
public office holders shall not, outside their official 
duties,  
 
a. 
engage in the practice of a profession;  
b. 
actively manage or operate a business or commercial activity;  
c. 
retain or accept directorships or offices in a financial or commercial 
corporation;  
d.  hold office in a union or professional association; or  
e. 
serve as a paid consultant.  
Permissible Activities 
18.(1)When the activities described in 
section 17
relate to the official duties and 
responsibilities of a 
public office holder
,
the public office holder may, in 
exceptional circumstances and with the approval required by subsection 
7(4)
become or remain involved in them, but may not accept remuneration for any 
activity, except as provided in subsections (3) and (4).  
 
(2)
A
public office holder
may with the approval required by subsection 
7(4)
retain 
or accept directorships in organizations of a philanthropic, charitable or non-
commercial character, but the office holder shall take great care to prevent 
conflicts of interest from arising.  
 
(3)Where the Prime Minister or a person designated by the Prime Minister is of 
the opinion that it is in the public interest, full-time Governor in Council 
appointees to Crown Corporations, as defined in the 
Financial Administration Act
,
Page  59
59
may retain or accept directorships or offices in a financial or commercial 
corporation, and accept remuneration therefore, in accordance with compensation 
policies for Governor in Council appointees as determined from time to time.  
 
(4)Ministerial support staff may, in exceptional circumstances and with the 
approval required by subsection 
7(4)
,
become or remain involved in activities that 
do not place on them demands inconsistent with their official duties and 
responsibilities or call into question their capacity to perform their official duties 
and responsibilities objectively.  
 
Public Declaration of Outside Activities 
19. (1)
A
public office holder
shall make a Public Declaration of the activities 
referred to in 
section 18
and of directorships and official positions listed in a 
confidential report under 
section 16
.
(2)In co-operation with a 
public office holder
,
the Ethics Counsellor shall prepare 
the Public Declaration of outside activities to be made by that office holder.  
 
GIFTS, HOSPITALITY AND OTHER BENEFITS 
When Declined 
20.Gifts, hospitality or other benefits including those described in 
section 21
that 
could influence public office holders in their judgment and performance of official 
duties and responsibilities shall be declined.  
 
When Permissible 
21.(1)Any gifts, hospitality or other benefits of a value of $200 or less from any 
one source in a twelve-month period need not be disclosed to the Office of the 
Ethics Counsellor.  
 
(2)Acceptance by 
public office holders
of offers of gifts, hospitality or other 
benefits, greater than $200, arising out of activities associated with the 
performance of their official duties and responsibilities is not prohibited if such 
gifts, hospitality or other benefits:  
 
a. 
are within the bounds of propriety, a normal expression of courtesy or 
protocol or within the normal standards of hospitality;  
b.  are not such as to bring suspicion on the office holder's objectivity and 
impartiality; and  
c. 
would not compromise the integrity of the Government.  
(3)Gifts, hospitality and other benefits of reasonable value received from 
governments or in connection with an official or public event are permitted, as are 
gifts, hospitality and other benefits from family members and close personal 
friends.  
Public Declaration Required 
22.(1)Notwithstanding 
section 21
,
where a public office holder directly or 
indirectly receives any gift, hospitality or other benefit that has a value of $200 or 
more, other than a gift, hospitality or other benefit from a family member or close 
Page  60
60
personal friend, the public office holder shall notify the Ethics Counsellor and 
make a Public Declaration that provides sufficient detail to identify the gift, 
hospitality or other benefit received, the donor, and the circumstances.  
 
(2)Where there is doubt as to the need for a Public Declaration or the 
appropriateness of accepting an offer of a gift, hospitality or other benefit, public 
office holders shall consult the Ethics Counsellor.  
 
AVOIDANCE OF PREFERENTIAL TREATMENT 
23.(1)
A
public office holder
shall take care to avoid being placed or the 
appearance of being placed under an obligation to any person or organization, or 
the representative of a person or organization, that might profit from special 
consideration on the part of the office holder.  
 
(2)In the formulation of government policy or the making of decisions, a 
public 
office holder
shall ensure that no persons or groups are given preferential 
treatment based on the individuals hired to represent them.  
 
(3)
A
public office holder
shall not accord preferential treatment in relation to any 
official matter to family members or friends or to organizations in which they, 
family members or friends, have an interest.  
 
(4)Ministers and Secretaries of State should not hire or contract with members of 
their immediate families
,
that is, their spouse, parents, children and siblings. As 
well, they should not permit departments or agencies for which they are 
responsible, or to which they are assigned, to hire or contract with members of 
their immediate families.  
 
(5)Ministers and Secretaries of State and the departments or agencies for which 
they are responsible should not hire or contract with the 
immediate family
of 
another Minister, Secretary of State or party colleague in Parliament except by 
means of an impartial administrative process in which the Minister or Secretary of 
State plays no part in the selection of a candidate or the negotiation of the 
contract. Appointments to ministerial exempt staff are not subject to this 
restriction.  
 
FAILURE TO AGREE 
24.Where a 
public office holder
and the Ethics Counsellor disagree with respect to 
the appropriate arrangements necessary to achieve compliance with this Code, the 
appropriate arrangements shall be determined by the Prime Minister or by a 
person designated by the Prime Minister.  
 
FAILURE TO COMPLY 
25.Where a 
public office holder
does not comply with Part II, the office holder is 
subject to such appropriate measures as may be determined by the Prime Minister, 
including, where applicable, discharge or termination of appointment.  
 
Page  61
61
Part III 
POST-EMPLOYMENT 
COMPLIANCE MEASURES 
INTERPRETATION 
26.For purposes of this Part, "public office holder"
refers to the same positions 
subject to Part II, as set out in 
section 4
,
with the exception that ministerial staff 
must be designated by their Minister or Secretary of State for this Part to apply.  
 
OBJECT 
27.
Public office holders
shall not act, after they leave public office, in such a 
manner as to take improper advantage of their previous public office. Observance 
of this Part will minimize the possibilities of:  
 
a. 
allowing prospects of outside employment to create a real, potential or 
apparent conflict of interest for public office holders while in public office;  
b.  obtaining preferential treatment or privileged access to government after 
leaving public office;  
c. 
taking personal advantage of information obtained in the course of official 
duties and responsibilities until it has become generally available to the 
public; and  
d.  using public office to unfair advantage in obtaining opportunities for 
outside employment.  
 
COMPLIANCE MEASURES 
Before Leaving Office 
28.(1)
Public office holders
should not allow themselves to be influenced in the 
pursuit of their official duties and responsibilities by plans for or offers of outside 
employment.  
 
(2)A 
public office holder
shall disclose in writing to the Ethics Counsellor all firm 
offers of outside employment that could place the public office holder in a 
position of conflict of interest.  
 
(3)A 
public office holder
who accepts an offer of outside employment shall 
immediately disclose in writing to the Ethics Counsellor as well as to his or her 
superior, the acceptance of the offer. In such an event, where it is determined by 
the Ethics Counsellor that the public office holder is engaged in significant official 
dealings with the future employer, the public office holder shall be assigned to 
other duties and responsibilities as soon as possible. The period of time spent in 
public office following such an assignment shall be counted towards the limitation 
period on employment imposed under 
section 30
.
(4)The 
public office holder
shall also disclose the acceptance of the offer  
 
Page  62
62
a. 
in the case of Ministers of the Crown and Secretaries of State, to the Prime 
Minister;  
b.  in the case of deputy heads, to the Clerk of the Privy Council;  
c. 
in the case of ministerial staff, full-time ministerial appointees and full-
time Governor in Council appointees other than those referred to in 
paragraph (b), to the appropriate Minister of the Crown; and  
d.  in the case of parliamentary secretaries, to the Minister of the Crown 
whom the parliamentary secretary assists.  
After Leaving Office 
Prohibited Activities 
29.(1)At no time shall a former public office holder switch sides by acting for or 
on behalf of any person, commercial entity, association, or union in connection 
with any specific ongoing proceeding, transaction, negotiation or case to which 
the Government is a party and where the former public office holder acted for or 
advised the Government.  
 
(2)Nor shall former public office holders give advice to their clients using 
information that is not available to the public concerning the programs or policies 
of the departments with which they were employed, or with which they had a 
direct and substantial relationship during the period of one year immediately prior 
to the termination of their service in public office.  
 
Limitation Period 
30.Former public office holders, except for Ministers of the Crown for whom the 
prescribed period is two years, shall not, within a period of one year after leaving 
office,  
 
a. 
accept appointment to a board of directors of, or employment with, an 
entity with which they had direct and significant official dealings during 
the period of one year immediately prior to the termination of their service 
in public office; or  
b.  make representations for or on behalf of any other person or entity to any 
department with which they had direct and significant official dealings 
during the period of one year immediately prior to the termination of their 
service in public office.  
 
Reduction of Limitation Period 
31.(1)On application from a 
public office holder
or former public office holder, 
the Prime Minister may reduce the limitation period on employment imposed 
under 
section 30
.
(2)In deciding whether to reduce the limitation period on employment imposed 
under 
section 30
,
the Prime Minister will consider whether the public interest in 
granting the reduction outweighs the public interest in maintaining the prohibition. 
Factors to consider include:  
 
a. 
the circumstances under which the termination of their service in public 
office occurred;  
Page  63
63
b.  the general employment prospects of the public office holder or former 
public office holder making the application;  
c. 
the significance to the Government of information possessed by the public 
office holder or former public office holder by virtue of that office holder's 
public office;  
d.  the desirability of a rapid transfer from the Government to private or other 
governmental sectors of the public office holder's or former public office 
holder's knowledge and skills;  
e. 
the degree to which the new employer might gain unfair commercial 
advantage by hiring the public office holder or former public office holder;  
f. 
the authority and influence possessed by the public office holder or former 
public office holder while in public office; and  
g.  disposition of other cases.  
 
(3)The decision made by the Prime Minister shall be communicated in writing to 
the applicant referred to in subsection (1).  
 
EXIT ARRANGEMENTS 
32.Prior to a 
public office holder's
official separation from public office, the 
Ethics Counsellor shall, in order to facilitate the observance of the compliance 
measures set out in this Part, communicate with the public office holder to advise 
about post-employment requirements.  
 
DEALINGS WITH FORMER PUBLIC OFFICE HOLDERS 
Obligation to Report 
 
33.(1)Public officer holders who have official dealings, other than dealings that 
consist of routine provision of a service to an individual, with former public office 
holders who are or may be governed by the measures set out in this Part, shall 
report those dealings to the Ethics Counsellor.  
 
(2)On receipt of a report under subsection (1), the Ethics Counsellor shall 
immediately determine whether the former public office holder is complying with 
the compliance measures set out in this Part.  
 
(3)Public office holders shall not, in respect of a transaction, have official dealings 
with former public office holders, who are determined pursuant to subsection (2) 
to be acting, in respect of that transaction, contrary to the compliance measures set 
out in this Part.  
 
Schedule 
AGREEMENTS 
1.The following are examples of the most common agreements that may be 
established by 
public office holders
for the purpose of complying with the Code:  
 
(a)
Blind Trust
Page  64
64
A
blind trust is one in which the trustee makes all investment decisions 
concerning the management of the controlled assets, with no direction from or 
control by the 
public office holder
who has placed the assets in trust. Assets are 
placed in a blind trust for the purpose of allowing investment in publicly traded 
securities of corporations or foreign governments.  
 
(b)
Blind Management Agreement
A
blind management agreement places the assets of the 
public office holder
in the 
hands of a manager who is at arm's length from the public office holder. The 
manager is empowered to exercise all of the rights and privileges associated with 
those assets. The agreement prevents the manager from seeking or obtaining the 
advice of the public office holder. The public office holder cannot offer or provide 
advice, nor can the public office holder participate in any discussion or decision-
making processes, wherever they may arise, that may particularly or significantly 
affect the assets that are subject to the agreement. It is only in exceptional 
circumstances where an extraordinary corporate event is likely to materially affect 
the assets, that the public office holder may personally intervene, but only after 
the Ethics Counsellor has been consulted and determines that the intervention 
would not give rise to a conflict of interest. A public declaration identifying the 
assets placed in the blind management agreement must also be made. The public 
office holder is entitled throughout the duration of the agreement to be kept 
informed of the basic value of the assets.  
 
PROVISIONS COMMON TO BLIND TRUSTS 
2.Provisions common to blind trusts are:  
 
a. 
Custody of the Assets: The assets to be placed in trust must be registered 
to the trustee unless these are in a RRSP account.  
b.  Power of Management or Control: The 
public office holder
(settlor) may 
not have any power of management or control over trust assets. The 
trustee, likewise, may not seek or accept any instruction or advice from the 
public office holder concerning the management or the administration of 
the assets.  
c. 
Schedule of Assets: The assets placed in trust shall be listed on a schedule 
attached to the trust agreement.  
d.  Duration of Trust: The term of any trust is to be for as long as the public 
office holder who establishes the trust continues to hold an office that 
makes that method of divestment appropriate. A trust may be dismantled 
once the trust assets have been depleted.  
e. 
Return of Trust Assets: Whenever a trust agreement is dismantled, the 
trustee shall deliver the trust assets to the public office holder.  
f. 
Information: No information is provided to the 
public office holder
(settlor) except information that is required by law to be filed and periodic 
reports on the overall value of the trust, but never its composition.  
g. Income: A 
public office holder
who establishes a blind trust may receive 
any income earned by the trust, add or withdraw capital funds, and be 
informed of the aggregate value of the entrusted assets.  
Page  65
65
h.  Trustee: Any trustee who is appointed shall clearly be at arm's length from 
the public office holder and the Ethics Counsellor is to be satisfied that an 
arm's length relationship exists in each case. As other criteria, any trustee 
must be:  
i. 
a public trustee;  
ii.  a company, such as a trust company or investment company, that is 
public and known to be qualified in performing the duties of a 
trustee; or  
iii. an individual who may perform trustee duties in the normal course 
of his or her work.  
 
AGREEMENT FORMS 
3.Acceptable 
blind trust
and 
blind management agreements
are available from the 
Ethics Counsellor. Any amendments to these agreements shall be submitted to the 
Ethics Counsellor before they are executed. 
 
FILING OF AGREEMENTS 
4.
Public office holders
are required to file with the Ethics Counsellor a copy of 
any blind trust or blind management agreement. Such agreements will be kept in 
the public office holder's confidential file and the Ethics Counsellor will not make 
them available to anyone for any purpose.  
 
REIMBURSEMENT FOR COSTS INCURRED 
5.On the recommendation of the Ethics Counsellor, the following reimbursements 
for costs to comply with the Conflict of Interest Compliance Measures set out in 
this Code may be permitted:  
 
(a)Divestment of Assets  
 
a. 
reasonable legal, accounting and transfer costs to establish and dismantle a 
trust or management arrangement determined to be necessary by the Ethics 
Counsellor;  
b.  annual, actual and reasonable costs to maintain and administer the trust or 
management arrangement, following rates set from time to time by the 
Ethics Counsellor;  
c. 
commissions for transferring, converting or selling assets where 
determined necessary by the Ethics Counsellor; and  
d.  costs of other financial, legal or accounting services required because of 
the complexity of arrangements for such assets.  
 
(b)Withdrawal from Activities  
 
Costs of removing a 
public office holder's
name from federal or provincial 
registries of corporations.  
 
6.Reimbursement is not permitted for:  
 
Page  66
66
a. 
charges for day-to-day operations of a business or commercial entity;  
b.  charges associated with winding down a business; or  
c. 
costs for acquiring permitted assets using proceeds from required sale of 
other assets.  
 
7.The 
public officer holder
is responsible for any income tax adjustment that may 
result from the reimbursement of trust costs. 
Page  67
67
Annex 5 
–
Code of Conduct:  United Kingdom 
 
CHAPTER 4. CONDUCT AND DISCIPLINE 
4.1  
Conduct: General Principles and Rules 
4.1.1 
Civil servants are servants of the Crown and owe a duty of loyal service to the 
Crown as their employer. Since constitutionally the Crown acts on the advice of 
Ministers who are answerable for their departments and agencies in Parliament, that 
duty is, subject to the provisions of the Civil Service Code at Annex A, owed to the 
duly constituted Government. 
Authority 
4.1.2 
The Minister for the Civil Service is responsible for the central framework, 
outlined in Sections 4.2 to 4.4, which governs the conduct of civil servants. 
Departments and agencies are responsible for defining the standards of conduct they 
require of their staff and for ensuring that these fully reflect the Civil Service Code 
and central framework. 
Principles  
4.1.3 
The central framework derives from the need for civil servants to be, and to be 
seen to be, honest and impartial in the exercise of their duties. They must not allow 
their judgement or integrity to be compromised in fact or by reasonable implication. 
In particular: 
a. 
civil servants must not misuse information which they acquire in the course of 
their official duties, nor without authority disclose official information which has been 
communicated in confidence within Government, or received in confidence from 
others. They must not seek to frustrate the policies, decisions or actions of 
Government either by declining to take, or abstaining from, action which flows from 
ministerial decisions or by unauthorised, improper or premature disclosure outside the 
Government of any information to which they have had access as civil servants;  
b. 
civil servants must not take part in any political or public activity which 
compromises, or might be seen to compromise, their impartial service to the 
Government of the day or any future Government;  
c. 
civil servants must not misuse their official position or information acquired in 
the course of their official duties to further their private interests or those of others. 
Conflicts of interest may arise from financial interests and more broadly from official 
dealings with, or decisions in respect of, individuals who share a civil servant’s 
private interests (for example freemasonry, membership of societies, clubs and other 
organisations, and family). Where a conflict of interest arises, civil servants must 
declare their interest to senior management so that senior management can determine 
how best to proceed; and 
Page  68
68
d. 
civil servants must not receive gifts, hospitality or benefits of any kind from a 
third party which might be seen to compromise their personal judgement or integrity. 
4.1.4 
Neither the Civil Service Code nor this central framework is comprehensive. It 
does not deal for example with such issues as isolated neglect of duty, failure to obey 
a
reasonable instruction or other forms of misconduct which may properly be dealt 
with under disciplinary arrangements. 
Rules 
4.1.5 
Departments and agencies must incorporate in the conditions of service of 
their staff the Civil Service Code at Annex A. 
4.1.6 
Departments and agencies must define the standards of conduct they require of 
their staff. They must: 
a. 
make clear to staff their duties and obligations and the penalties they may 
incur if they fall short of them; 
b. 
comply with the rules in Sections 4.2 to 4.4; and 
c. 
ensure that the rules they lay down for their staff fully reflect the Civil Service 
Code and the standards of conduct described in Sections 4.2 to 4.4, and incorporate 
any additional rules necessary to reflect local needs and circumstances. 
4.1 ANNEX A: THE CIVIL SERVICE CODE 
1. 
The constitutional and practical role of the Civil Service is, with integrity, 
honesty, impartiality and objectivity, to assist the duly constituted Government of the 
United Kingdom, the Scottish Executive or the National Assembly for Wales
1
constituted in accordance with the Scotland and Government of Wales Acts 1998, 
whatever their political complexion, in formulating their policies, carrying out 
decisions and in administering public services for which they are responsible. 
2. 
Civil servants are servants of the Crown. Constitutionally, all the 
Administrations form part of the Crown and, subject to the provisions of this Code, 
civil servants owe their loyalty to the Administrations
1
in which they serve. 
3. 
This Code should be seen in the context of the duties and responsibilities set 
out for UK Ministers in the Ministerial Code, or in equivalent documents drawn up 
for Ministers of the Scottish Executive or for the National Assembly for Wales, which 
include: 
accountability to Parliament
2
or, for Assembly Secretaries, to the National Assembly; 
the duty to give Parliament or the Assembly and the public as full information as 
possible about their policies, decisions and actions, and not to deceive or knowingly 
mislead them; 
1
In the
 rest of this Code, we use the term Administration to mean Her Majesty’s Government of the United 
Kingdom, the Scottish Executive or the National Assembly for Wales as appropriate. 
2
In the rest of this Code, the term Parliament should be read, as appropriate, to include the Parliament of the 
United Kingdom and the Scottish Parliament. 
Page  69
69
the duty not to use public resources for party political purposes, to uphold the political 
impartiality of the Civil Service, and not to ask civil servants to act in any way which 
would conflict with the Civil Service Code; 
the duty to give fair consideration and due weight to informed and impartial advice 
from civil servants, as well as to other considerations and advice, in reaching 
decisions; and department; 
the duty to comply with the law, including international law and treaty obligations, 
and to uphold the administration of justice; department; 
together with the duty to familiarise themselves with the contents of this Code. 
department. 
4. 
Civil servants should serve their Administration in accordance with the 
principles set out in this Code and recognising: 
the accountability of civil servants to the Minister
3
or, as the case may be, to the 
Assembly Secretaries and the National Assembly as a body or to the office holder in 
charge of their department; 
the duty of all public officers to discharge public functions reasonably and according 
to the law; 
the duty to comply with the law, including international law and treaty obligations, 
and to uphold the administration of justice; and 
ethical standards governing particular professions. 
5. 
Civil servants should conduct themselves with integrity, impartiality and 
honesty. They should give honest and impartial advice to the Minister or, as the case 
may be, to the Assembly Secretaries and the National Assembly as a body or to the 
office holder in charge of their department, without fear or favour, and make all 
information relevant to a decision available to them. They should not deceive or  
knowingly mislead Ministers, Parliament, the National Assembly or the public. 
6. 
Civil servants should endeavour to deal with the affairs of the public 
sympathetically, efficiently, promptly and without bias or maladministration. 
7. 
Civil servants should endeavour to ensure the proper, effective and efficient 
use of public money. 
8. 
Civil servants should not misuse their official position or information acquired 
in the course of their official duties to further their private interests or those of others. 
They should not receive benefits of any kind from a third party which might 
reasonably be seen to compromise their personal judgement or integrity. 
9. 
Civil servants should conduct themselves in such a way as to deserve and 
retain the confidence of Ministers or Assembly Secretaries and the National Assembly 
3
In the rest of this Code, Ministers encompasses members of Her Majesty’s Government or of the Scottish 
Executive.  
Page  70
70
as a body, and to be able to establish the same relationship with those whom they may 
be required to serve in some future Administration. They should comply with 
restrictions on their political activities. The conduct of civil servants should be such 
that Ministers, Assembly Secretaries and the National Assembly as a body, and 
potential future holders of these positions can be sure that confidence can be freely 
given, and that the Civil Service will conscientiously fulfil its duties and obligations 
to, and impartially assist, advise and carry out the lawful policies of the duly 
constituted Administrations. 
10. 
Civil servants should not without authority disclose official information which 
has been communicated in confidence within the Administration, or received in 
confidence from others. Nothing in the Code should be taken as overriding existing 
statutory or common law obligations to keep confidential, or to disclose, certain 
information. They should not seek to frustrate or influence the policies, decisions or 
actions of Ministers, Assembly Secretaries or the National Assembly as a body by the 
unauthorised, improper or premature disclosure outside the Administration of any 
information to which they have had access as civil servants. 
11. 
Where a civil servant believes he or she is being required to act in a way 
which: 
is illegal, improper, or unethical; 
is in breach of constitutional convention or a professional code; 
may involve possible maladministration; or 
is otherwise inconsistent with this Code; 
he or she should report the matter in accordance with procedures laid down in the 
appropriate guidance or rules of conduct for their department or Administration. A 
civil servant should also report to the appropriate authorities evidence of criminal or 
unlawful activity by others and may also report in accordance with the relevant 
procedures if he or she becomes aware of other breaches of this Code or is required to 
act in a way which, for him or her, raises a fundamental issue of conscience. 
12. 
Where a civil servant has reported a matter covered in paragraph 11 in 
accordance with the relevant procedures and believes that the response does not 
represent a reasonable response to the grounds of his or her concern, he or she may 
report the matter in writing to the Civil Service Commissioners, Horse Guards Road, 
London SW1P 3AL. 
13. 
Civil servants should not seek to frustrate the policies, decisions or actions of 
the Administrations by declining to take, or abstaining from, action which flows from 
decisions by Ministers, Assembly Secretaries or the National Assembly as a body. 
Where a matter cannot be resolved by the procedures set out in paragraphs 11 and 12 
above, on a basis which the civil servant concerned is able to accept, he or she should 
either carry out his or her instructions, or resign from the Civil Service. Civil servants 
should continue to observe their duties of confidentiality after they have left Crown 
employment. 
Page  71
71
4.2 Conduct: Confidentiality and Official Information 
4.2.1 
Departments and agencies must remind staff on appointment, retirement or 
resignation that they are bound by the provisions of the criminal law, including the 
Official Secrets Acts, which protect certain categories of official information, and by 
their duty of confidentiality owed to the Crown as their former employer. 
Standards of conduct to be reflected in local staff regulations 
4.2.2 
Civil servants are expected to be prepared to make available official 
information which is not held in confidence within Government, in accordance with 
Government policy and departmental or agency instructions. They must not, without 
relevant authorisation, disclose official information which has been communicated in 
confidence within Government or received in confidence from others. Government 
policy in this area is set out in the Code of Practice on Access to Government 
Information. 
4.2.3 
Civil servants must continue to observe this duty of confidentiality after they 
have left Crown employment. 
4.2.4 
Civil servants must not take part in any activities or make any public statement 
which might involve the disclosure of official information or draw upon experience 
gained in their official capacity without the prior approval of their department or 
agency. They must clear in advance material for publication, broadcasts or other 
public discussion which draws on official information or experience. 
4.2.5 
Civil servants must not publish or broadcast personal memoirs reflecting their 
experience in Government, or enter into commitments to do so, whilst in Crown 
employment. The permission of the Head of their Department and the Head of the 
Home Civil Service must be sought before entering into commitments to publish such 
memoirs after leaving the service. 
4.2.6 
Civil servants must not seek to frustrate the policies or decisions of Ministers 
by the use or disclosure outside the Government of any information to which they 
have had access as civil servants. 
4.2.7 
In discharging their duties under paragraphs 5 and 9 of the Civil Service Code 
(Section 4.1 Annex A), civil servants must maintain the long-standing conventions 
that new Administrations do not normally have access to papers of a previous 
Administration of a different political complexion. The conventions cover, in 
particular, Ministers’ own deliberations and the advice given to them by officials, 
other than written advice from the Law Officers and those papers which were 
published or put in the public domain by the predecessor Administration. In applying 
the conventions to the devolved Administrations in Scotland and Wales, any 
information contained in the administrative and departmental records belonging to a 
Minister of the Crown or a UK Government department should be treated as if it were 
contained in papers of a previous Administration of a different political complexion. 
4.2.8 
Civil servants must not take part in their official capacities in surveys or 
research projects, even unattributably, if they deal with attitudes or opinions on 
political matters or matters of policy. 
Page  72
72
4.2.9 
Civil servants who are elected national, departmental or branch representatives 
or officers of a recognised trade union need not seek permission before publicising 
union views on an official matter which, because it directly affects the conditions of 
service of members of the union as employees, is of legitimate concern to their 
members, unless their official duties are directly concerned with the matter in 
question. In all other circumstances they must conform to the standards set out above. 
Leaked Select Committee Reports 
4.2.10  Civil Servants in receipt of a leaked Select Committee report must not make 
any use of it nor circulate it further. They must return the report without delay to the 
Clerk of the relevant Committee, and only then may they inform their Ministers or 
Assembly Secretaries. Leaked reports from Committees of the devolved legislatures 
must be handled in the same way. 
Crown copyright 
4.2.11  By virtue of the Copyright, Designs and Patents Act 1988, works made by 
civil servants in the course of their official duties are subject to Crown copyright 
protection. The responsibility for the management and licensing of Crown copyright 
rests with the Controller of Her Majesty’s Stationery Office (HMSO) in her capacity 
as Queen’s Printer for works produced by UK Government departments, Northern 
Ireland departments and the National Assembly for Wales. For works produced by the 
Scottish Administration, the responsibility for management and licensing rests with 
the Queen’s Printer for Scotland in accordance with the Scotland Act 1998. The 
Controller of HMSO, in her roles as Queen’s Printer, and the Queen’s Printer for 
Scotland, authorises the Copyright Unit of HMSO to administer the respective Crown 
copyrights on her behalf.  
4.2.12  Civil servants must obtain the prior approval of their Head of Department or 
Agency Chief Executive before entering into any arrangements regarding the 
publication or dissemination of any Crown copyright protected material by private 
sector publishers or information providers. Such arrangements would usually be the 
subject of specific licensing, to be handled by HMSO’s Copyright Unit. This would 
not apply in the following circumstances: 
a. where material is to be published in learned journals or in the proceedings of 
conferences or seminars; 
b. where the material  in question is to be published in an official, authorised work 
specifically on behalf of the originating department or agency; or 
c. where the department or agency is authorised to license the material under specific 
delegated authority issued by the Controller of HMSO or the Queen’s Printer for 
Scotland. 
4.2.13  Where departments and agencies are authorised to license the reproduction of 
Crown copyright protected material which they originate, under the cases specified in 
paragraph 4.2.11 above, they must ensure that: 
Page  73
73
a. there is an obligation placed on the publisher to acknowledge the Crown copyright 
source material; 
b. Crown copyright is not assigned to the publisher; and 
c. that the material is licensed on non-exclusive terms. 
4.2.14 Crown copyright is not an issue if a civil servant produces a copyright work 
unconnected with their official duties and entirely in their own time. If, however, the 
work in question is linked to their official duties, they should in the first instance 
consult their Director of Personnel or the Head of their Department or Agency, who in 
turn may need to consult HMSO’s Copyright Unit. Under these circumstances, the 
following factors need to be taken into account: 
a. whether the civil servant produced the work during official time; 
b. whether the work is based on existing Crown copyright source documents; and 
c. whether there are security considerations. 
4.2.15  If a civil servant writes a book in their own time, which is unrelated to their 
official duties, but wishes to incorporate extracts of Crown copyright protected 
material within the work, permission to reproduce the material should be obtained 
from HMSO’s Copyright Unit. It is customary in such cases for the licence to be 
granted in favour of the publisher rather than the author, as it is the publisher which is 
reproducing the material. It is permissible for the author to submit the application on 
the publisher’s behalf. Where an individual is on secondment outside the Civil 
Service, copyright in any work which they produce during the term of their 
secondment will rest with their host organisation unless otherwise agreed. 
4.2.16  A series of Guidance Notes on various aspects relating to copyright and 
official publishing can be obtained from HMSO, Cabinet Office. 
4.3 Conduct: Standards of Propriety 
Rules 
4.3.1 
Departments and agencies must not, unless the civil servant has fully disclosed 
the measure of his/her interest in the contract and senior management has given 
permission, let contracts to: 
a. 
any civil servant in the department or agency; 
b. 
any partnership of which a civil servant in the department or agency is a 
member; or 
c. 
any company where a civil servant in the department or agency is a director 
(except as a nominee of the department or agency). 
To enforce this rule, departments and agencies must require their staff to report 
relevant business interests. 
Page  74
74
4.3.2 
Departments and agencies must ensure that civil servants who are bankrupt or 
insolvent are not employed on duties which might permit the misappropriation of 
public funds. 
4.3.3 
Departments and agencies must not sell surplus Government property to civil 
servants who have been able to get special knowledge about the condition of the 
goods because of their official duties; or have been officially associated with the 
disposal arrangements; or at a discount that would not be available to a member of the 
public. 
4.3.4 
Departments and agencies must require staff to seek permission before 
accepting any outside employment which might affect their work either directly or 
indirectly and must make appropriate arrangements, which reflect the Business 
Appointments Rules (Annex A) and any local needs, for the handling of such 
requests. 
4.3.5 
Departments and agencies must inform staff, taking into account the principle 
in paragraph 4.1.3(d), of the circumstances in which they need to report offers of gifts, 
hospitality, awards, decorations and other benefits and of the circumstances in which 
they need to seek permission before accepting them. In drawing up such rules 
departments and agencies must draw the attention of staff to the provisions of the 
Prevention of Corruption Acts 1906 and 1916. 
4.3.6 
Departments and agencies must consult the Foreign and Commonwealth 
Office if a civil servant is offered a decoration or medal by a foreign government. 
Standards of conduct to be reflected in staff handbooks 
4.3.7 
Civil servants must familiarise themselves with, and as appropriate abide by, 
the rules on the acceptance of outside appointments by Crown servants (Annex A). 
4.3.8 
Civil servants may freely invest in shareholdings and other securities unless 
the nature of their work is such as to require constraints on this. They must not be 
involved in taking any decision which could affect the value of their private 
investments, or the value of those on which they give advice to others; or use 
information acquired in the course of their work to advance their private financial 
interests or those of others
1
.
4.3.9 
Civil servants must therefore declare to their department or agency any 
business interests (including directorships) or holdings of shares or other securities 
which they or members of their immediate family (spouse, including partner where 
relevant, and children) hold, to the extent which they are aware of them, which they 
would be able to further as a result of their official position. They must comply with 
any subsequent instructions from their department or agency regarding the retention, 
disposal or management of such interests. 
1
This is not intended to prevent civil servants from taking an equity stake in companies which exploit 
their research, subject to appropriate safeguards in accordance with the Cabinet Office guidance on this 
subject. 
 
Page  75
75
4.3.10  Civil servants who become bankrupt or insolvent must report the fact to their 
department or agency. Civil servants must let their department or agency know if they 
are arrested and refused bail, or if they are convicted of any criminal offence. This 
does not apply to a traffic offence unless an official car was involved, or the penalty 
included imprisonment or disqualification from driving. 
4.3 ANNEX A: RULES ON THE ACCEPTANCE OF OUTSIDE APPOINTMENTS 
BY CROWN SERVANTS 
Introduction 
1. 
It is in the public interest that people with experience of public administration 
should be able to move into business or other bodies, and that such movement should 
not be frustrated by unjustified public concern over a particular appointment. It is 
equally important that when a former Crown servant takes up an outside appointment 
there should be no cause for any suspicion of impropriety. 
2. 
The Business Appointment Rules provide for the scrutiny of appointments 
which former Crown servants propose to take up in the first two years after they leave 
the service. To provide an independent element in the process of scrutiny, the 
Advisory Committee on Business Appointments is appointed by the Prime Minister, 
comprising people with experience of the relationships between the Civil Service and 
the private sector. The Committee gives advice on applications at the most senior 
levels, and reviews a wider sample in order to ensure consistency and effectiveness.  
3. 
The aim of the rules is to maintain public trust in the Crown services and in 
the people who work in them, and in particular: 
a. 
to avoid any suspicion that the advice and decisions of a serving officer might 
be influenced by the hope or expectation of future employment with a particular firm 
or organisation; or 
b. 
to avoid the risk that a particular firm might gain an improper advantage over 
its competitors by employing someone who, in the course of their official duties, has 
had access to technical or other information which those competitors might 
legitimately regard as their own trade secrets or to information relating to proposed 
developments in Government policy which may affect that firm or its competitors. 
4. 
Most applications submitted under the rules are approved without condition. 
In some cases approval may be given subject to a waiting period or other conditions. 
The imposition of conditions does not imply anything imprope
r
in a Crown servant’s 
relationship with the prospective employer. Rather, it is an indication that an 
immediate move from Crown service to the employer, or one without conditions, 
might be open to criticism or misinterpretation. Experience has shown that employers 
generally are content to accept such constraints as being reasonable in an open society 
which places a high premium on the integrity and impartiality of its civil and military 
services.  
5. 
This version of the rules applies to the Home Civil Service. There are 
corresponding requirements for other Crown servants including the Armed Forces, the 
Page  76
76
Diplomatic Service, and certain office holders. There are different requirements and 
different procedures for staff at different levels. 
Who must apply? 
6. 
Within two years of leaving Crown employment, and in the circumstances set 
out in the following paragraph, civil servants must obtain Government approval 
before taking any form of full, part-time or fee-paid employment: 
a. 
in the United Kingdom; or 
b. 
overseas in a public or private company or in the service of a foreign 
government or its agencies. 
7. 
Applications for approval must be made by civil servants: 
 
–
if they are in the Senior Civil Service in salary band 4 or above and in 
a
post attracting a minimum JESP score of 13; or if they are specialists or Special 
Advisers of equivalent standing; or 
 
– 
if they have had any official dealings with their prospective employer 
during the last two years of Crown employment; or 
 
– 
if they have had official dealings of a continued or repeated nature with 
their prospective employer at any time during their period of Crown employment; or 
 
– 
if they have had access to commercially sensitive information of 
competitors of their prospective employer in the course of their official duties; or 
 
– 
if their official duties during the last two years of Crown employment 
have involved advice or decisions benefitting their prospective employer, for which 
the offer of employment could be interpreted as reward, or have involved developing 
policy, knowledge of which might be of benefit to the prospective employer; or 
 
– 
if they are to be employed on a consultancy basis (either for a firm of 
consultants or as an independent or self-employed consultant) and they have had any 
dealings of a commercial nature with outside bodies or organisations in their last two 
years of Crown employment. 
8. 
The rules do not apply to: 
a. 
unpaid appointments in non-commercial organisations; 
b. 
appointments in the gift of Ministers; or 
c. 
in the case of part-time staff, appointments held with their department’s or 
agency’s agreement while they were civil servants. 
9. Approval 
is 
required 
for: 
a. the 
initial 
appointment; 
and 
Page  77
77
b. 
any further appointment within two years of leaving Crown employment. 
10. 
Staff on secondment from the Civil Service to other organisations are subject 
to the rules in the same way as other civil servants. 
11. 
Staff on secondment to the Civil Service from other organisations are also 
subject to the rules in the same way as civil servants unless they return to their 
seconding organisation at the end of their secondment and remain there for two years. 
12. 
Special Advisers are subject to the rules in the same way as other civil 
servants unless they are offered a post by the same employer which they left on being 
appointed as advisers and remain there for two years. The rules do not apply to 
Special Advisers appointed before 1 April 1996 on terms exempting them from the 
rules, unless they have volunteered to be subject to them. 
Reporting offers of employment 
13. 
Departments and agencies must require staff considering any approach from 
an outside employer offering employment for which approval would be required 
under the rules (or which seems likely to lead to such an offer) to report the approach 
as follows: 
 
–
Heads of Department: inform the Minister in charge of the 
Department; 
 
– 
Other members of the Senior Civil Service (or their equivalents): 
inform the Head of the Department or his or her deputy as appropriate; 
 
– 
Other staff: inform a senior member of staff in the reporting chain. 
14. 
Staff in sections concerned with procurement or contract work should report 
any such approach, particularly where it emanates from an outside employer with 
whom they or their staff have had official dealings, whether or not
they are 
considering taking it up. 
Applications 
15. 
Departments and agencies must ensure that application forms are completed 
for all requests for approval for appointments under the rules. For this purpose: 
a. 
the applicant must be asked to supply: 
 
– 
full details of the proposed employment; 
 
– 
details of any official dealings with a prospective employer or with any 
other organisation, including any competitors of the prospective employer; and 
b. 
departments must ensure that they seek the comments of a countersigning 
officer who can verify, as far as possible, the information supplied by the applicant. 
Departments are strongly recommended to adopt the Cabinet Office model form for 
applicants. 
Page  78
78
Terms of approval 
16. 
Applications under these rules will be approved either: 
a. unconditionally; 
or 
b. 
subject to conditions which may apply for up to two years from the final day 
in Crown employment, or where different, the final day in post, as appropriate. 
Conditions may include: 
 
–
a
waiting period before taking up the appointment
1
;
–
an absolute or qualified ban on the involvement of the applicant in 
dealings between the prospective employer and the Government; 
 
– 
a ban on the involvement by the applicant in dealings between the 
prospective employer and a named competitor (or competitors) of that employer; 
 
– 
in the case of consultancies, a requirement to seek official approval 
before accepting commissions of a particular nature, or from named employers. 
17. 
In view of their access to policy issues at the highest levels, all applications 
from Permanent Secretaries, including second Permanent Secretaries, and their direct 
equivalents which are referred to the Advisory Committee are subject to an automatic 
minimum waiting period of three months between leaving Crown employment and 
taking up an outside appointment, unless they have been appointed from outside the 
Civil Service on a limited period contract. The Advisory Committee has the discretion 
to recommend waiving the minimum waiting period if, in the Committee’s view, the 
appointment is one which is entirely unconnected with the applicant’s official 
knowledge and no questions of propriety arise. Although applicants serving on limited 
period contracts will not be required to serve the automatic
waiting period, approval 
of applications may be subject to waiting periods or other conditions in the same way 
as any other application. 
18. 
Appointments approved by the Prime Minister on the advice of the Advisory 
Committee on Business Appointments which are subsequently taken up may be the 
subject of a public announcement. Staff at those levels are required to confirm to their 
department (or former department) their intentions to take up any appointment for 
which an application has been considered by the Committee. The new employer may 
wish to include a reference to the Prime Minister’s approval in their own 
announcement of the appointment, and applicants should discuss with the department 
and the new employer the terms of the statement; in other cases, the Government 
reserves the right to publish the terms of the Prime Minister’s decision. A 
consolidated record of all appointments taken up will be included in the Advisory 
Committee’s annual report. 
Procedures for Departments and Agencies 
1
if the Advisory Committee believes that the appointment is unsuitable, it may add that 
advice to its recommendation that the application be subject to a waiting period of two years, 
and that advice will be available for publication.
 
Page  79
79
Making staff aware of the rules 
19. 
Departments and agencies must: 
a. 
draw the attention of staff to the existence of the rules in letters of 
appointment. Departments and agencies are advised to take special care to explain to 
staff recruited from outside the Crown service either on secondment or on a limited 
period contract their position under the rules on appointment; 
b. 
include a copy of the rules in departmental and agency staff handbooks; 
c. 
issue regular reminders to staff at all levels about the rules and the 
circumstances in which they apply, concentrating on particular areas as necessary; 
d. 
require members of the Senior Civil Service in signing their contracts of 
employment to acknowledge in writing that they have seen and are conversant with 
the rules - and ask them to provide a further, similar acknowledgement on retirement 
or resignation from the Crown Service or at the end of a period appointment; 
e. 
remind all staff of the rules: 
 
–
on
retirement; 
 – on 
resignation; 
 
– 
at the end of a limited period appointment. 
(In the case of staff who resign or come to the end of a limited period appointment 
this should normally take the form of providing them with a copy of the rules and an 
application form. The Cabinet Office model application form incorporates the 
relevant extracts from the rules for this purpose.) 
20. 
Departments and agencies are advised: 
a. 
to take all opportunities provided by letters of resignation, exit interviews and 
requests for references to check whether an application under the rules is necessary; 
and 
b. 
to ensure that personnel and line managers of staff working in areas which 
involve contact of a commercial nature with outside organisations, particularly on 
procurement or contract work, are issued with regular reminders to monitor 
resignations by staff employed in those areas to ensure that applications are made 
where necessary. 
Approval of applications 
21. 
Decisions on applications, other than those referred to the Prime Minister 
through the Advisory Committee and those by Special Advisers, rest with the 
Minister in charge of the Department after taking advice of the Cabinet Office as 
appropriate. The Minister may, however, approve arrangements under which defined 
categories of cases may be decided without reference to the Minister. Decisions on 
applications by Special Advisers taken at departmental level are the responsibility of 
Page  80
80
the permanent Head of the Department after taking advice of the Cabinet Office, as 
appropriate, which may consult the Head of the Home Civil Service or refer the 
application to the Advisory Committee. 
22. 
In cases where it is proposed to impose a waiting period or other conditions, 
applicants should be given the opportunity of having an interview with an appropriate 
departmental officer if they so choose. 
23. 
There may be occasions when a Minister decides that the national interest is 
the overriding consideration, regardless of the circumstances of the case. In all such 
cases, the normal procedures for dealing with applications must first be followed, 
including reference to the Advisory Committee where that is appropriate. A decision 
that the national interest should override other considerations may only be taken by 
the Minister in charge of the department or, in the case of applications referred to the 
Advisory Committee, by the Prime Minister. 
24. 
Departments and agencies must: 
a. 
inform prospective employers of any conditions which have been attached to 
the approval of an appointment; 
b. 
make a careful record of all decisions to approve appointments under the rules, 
noting in particular any conditions that were applied; 
c. 
submit quarterly statistical returns, including nil returns, of applications dealt 
with under the rules to the Cabinet Office in the form requested. 
Procedure for dealing with applications 
25. 
All Permanent Secretary posts; other posts in departments which satisfy all of 
the following criteria: have a JESP score of 18 or more, have a pay range within the 
top three pay bands, and where the post reports direct to a Permanent Secretary or is 
itself the Head of a Department or Agency; and specialists and Special Advisers of 
equivalent standing.
Applications are normally approved by the Prime Minister on the advice of the 
Advisory Committee on Business Appointments (apart from those from Special 
Advisers). All cases must be referred to the Cabinet Office which will refer them to 
the Advisory Committee unless the Head of the Home Civil Service agrees that such 
reference would be inappropriate, for example where the appointment is to a non-
commercial body, such as a university. Applications from Special Advisers of 
equivalent standing will be approved by the Head of the Home Civil Service on the 
advice of the Advisory Committee. 
26. 
Other Heads of Department; other postholders in the Senior Civil Service in 
salary band 4 and above and in a post attracting a minimum JESP score of 13; and 
specialists and Special Advisers of equivalent standing.
All applications must be referred to the Cabinet Office which will consult the Head of 
the Home Civil Service. 
Page  81
81
27. 
Other members of the Senior Civil Service; and specialists and Special 
Advisers of equivalent standing.
Departments and agencies must consult the Cabinet Office unless: 
 
–
the applicant has had no official dealings with the prospective 
employer at any time during his or her period of Crown Service and there appears to 
be no risk of criticism; or 
 
– 
the employment is with a non-commercial organisation. 
28. 
Staff outside the Senior Civil Service.
Departments and agencies do not need to consult the Cabinet Office where: 
 
– 
the applicant has had no official dealings with the prospective 
employer in the previous two years, or at most dealings of a casual nature; and 
 
– 
there appears to be no risk of the disclosure of commercially sensitive 
information; or 
 
– 
the appointment is with a non-commercial organisation. 
29. 
Departments and agencies may refer any application to the Cabinet Office for 
advice. Any application may be referred to the Advisory Committee if the Head of the 
Home Civil Service and the Departmental Minister so agree. 
30. 
When referring cases to the Cabinet Office departments must submit: 
a. 
a copy of a completed and countersigned application form; 
b. 
a covering letter, giving their own assessment of the application, including the 
outcome of any consultations with competitors of the prospective employer, and their 
proposed or recommended course of action. 
31. 
Guidance for departments and agencies preparing assessments of applications 
for submission to Cabinet Office and considering applications for departmental 
approval is provided in Section 4.3 Annex B. 
4.3 ANNEX B: GUIDANCE FOR DEPARTMENTS AND AGENCIES ON THE 
RULES ON THE ACCEPTANCE OF OUTSIDE APPOINTMENTS BY CROWN 
SERVANTS 
1. 
The rules are designed primarily to counter any suspicion that an appointment 
might be a “reward for past favours” granted by the applicant to the employer, or that 
a
particular employer might gain an unfair advantage over its competitors by 
employing someone who had access to what they might legitimately regard as their 
own “trade secrets”. 
2. 
An appointment might also be sensitive because of the employer’s relationship 
with the department and because of the nature of any information which the applicant 
possesses about Government policy. 
Page  82
82
3. 
While appointments must not only be but also be seen to be free from reproach 
and departments must therefore take account of public perception, departments should 
be prepared to defend an appointment which they were otherwise willing to approve 
when public concern can be shown to be unjustifiable. 
The employer and the applicant 
4. 
In most cases problems will occur only if the applicant has had some degree of 
contact with the prospective employer, giving rise to criticism that the post is a 
“reward for past favours”. Departments are asked to take the following into account: 
a. 
how much of the contact was in the course of official duties; 
b. 
how significant was the contact; 
c. 
the nature of the proposed employment; 
d. 
the connection between the new job and the applicant’s previous official 
duties. 
5. 
In order to establish whether the applicant was able to exert any degree of 
influence over the outcome of contractual or other dealings with the prospective 
employers, departments are advised to establish: 
a. 
whether the individual was acting as a member of a team, jointly with other 
individuals in the department or in Government more widely, or taking sole 
responsibility; 
b. 
whether the employer benefitted substantially from such dealings; 
c. 
whether contact was direct; 
d. 
whether it was indirect (i.e. through those for whom the applicant was 
responsible, whether or not they normally worked for him or her). 
6. 
Departments are advised to take into account contacts in the course of official 
duty which have taken place: 
a. 
at any time in the two years before resignation or retirement; 
b. 
earlier, where the association was of a continued or repeated nature. 
7. 
Departments are advised to consider in particular whether the applicant has 
been: 
a. 
dealing with the receipt of tenders from the employer; 
b. 
dealing with the award of contracts to the employer; 
c. 
dealing with the administration or monitoring of contracts with the employer; 
d. 
giving professional or technical advice about such contracts whether before or 
after they were awarded; 
Page  83
83
e. 
involved in dealings of an official but non-contractual nature with the 
employer (this is particularly important in the circumstances set out in paragraph 9 
below). 
8. 
Departments should consider the circumstances of an applicant’s departure as 
a
component of considering each application on its merits. Staff-reduction policies 
will not justify reducing standards of propriety, or any weakening of the element of 
protection which the rules offer to third parties in respect of trade secrets. If a civil 
servant is asked to retire, or is offered early retirement, at relatively short notice, or is 
unexpectedly made redundant, any presumption that he or she had been paving the 
way to subsequent employment by offering favours to potential employers may 
largely be removed. Conversely a protracted period of uncertainty might heighten 
concerns that individuals were anticipating redundancy by cultivating potential 
employers improperly. On balance, where departments and agencies intend to reduce 
numbers during a relatively short period of a year or so, unexpected departures should 
normally be considered as a factor mitigating any concerns on grounds of rewards. 
The employer and the Government 
9. 
The relationship of the prospective employer to the Government may be a 
relevant factor in considering applications. Departments are advised to pay special 
attention to appointments where the employer: 
a. 
has a contractual relationship with the department; 
b. 
is regulated by the department; 
c. 
receives subsidies, loans, guarantees or other forms of financial assistance 
from the department; 
d. 
is one in which the Government is a shareholder; or 
e. 
is one with which departments or branches of Government or the Armed 
Services are, as a matter of course, in a special relationship. 
Overseas employers 
10. 
The same considerations apply to foreign publicly-owned institutions or 
companies as to their UK counterparts. If the prospective employer is a foreign 
government, departments are advised to consider whether the applicant has 
information that would benefit that government to the detriment of HM Government 
or its allies. This can arise where the person: 
a. 
has been giving advice to HM Government on policies affecting the foreign 
government; or 
b. 
would have been in a position to gain special knowledge of HM Government’s 
policies and intentions concerning the foreign government. 
Government policy or business 
Page  84
84
11. 
Many Crown servants deal with private interests on behalf of the Government. 
They have special knowledge of how the Government would be likely to react in 
particular circumstances. Departments are advised to consider whether the application 
could be, or could be thought to be, significantly helpful to the employer in dealing 
with matters where policy is developing or legislation is being prepared in a way 
which might disadvantage competitors of that employer. This applies in particular to 
specific areas where: 
a. 
there has been a negotiating relationship between the Department and the 
employer; 
b. 
the applicant has been involved in policy discussions within the department 
leading to a decision of considerable benefit to the employer; 
c. 
the applicant has been involved in policy discussions within the department, 
knowledge of which might give the employer an improper advantage over its 
competitors; or 
d. 
where there is a risk of public criticism that the applicant might have scope to 
exploit contacts in his or her former department for commercial purposes. 
In such cases, departments are asked to consider the implications of the applicant’s 
joining the employer, and be guided accordingly. 
The employer and competitors’ trade secrets 
12. 
Appointments might be criticised on the grounds that the applicant had access 
to information about his or her prospective employer’s competitors which they could 
legitimately regard as “trade secrets”. Concern on this score can arise whether or not 
the applicant has had previous dealings with the prospective employer. Departments 
are strongly advised to consult competitors as a matter of course preferably using a 
standard letter based on the Cabinet Office model letter, to see whether they have any 
objections to the appointment. 
Consultancies 
13. 
Individuals who are to be employed on a consultancy basis (either for a firm of 
consultants or as an independent, self-employed consultant, competing for 
commissions in the open market—a “brass plate” consultancy) should be treated in 
the same way as other applicants under the rules. Extra care is needed, however, in 
dealing with such applications. 
14. 
In the case of an applicant wishing to take up a salaried appointment with a 
firm of consultants, the “rewards for past favours” issue will relate almost exclusively 
to the nature of any previous dealings between the applicant and the firm he or she is 
seeking to join. Departments will, however, need to consider the “trade secrets” 
question both from the point of view of any competitors of the consultancy firm and 
then, more generally from the point of view of the service which the applicant will be 
offering on behalf of the consultant. It may be necessary to impose conditions on the 
appointment to protect the “trade secrets” of firms with which the applicant or the 
department had dealings. 
Page  85
85
15. 
Where an applicant wishes to set up a “brass plate” consultancy, the question 
of “rewards for past favours” does not arise in the usual way. But departments will 
wish to keep in mind the need: 
a. 
to counter any suspicion of impropriety that might arise if such individuals 
were to be given lucrative contracts by clients with which they or their former 
departments had dealings; and 
b. 
to protect “trade secrets” to which such individuals may have had access. 
There may be circumstances in which it would be undesirable for an independent 
consultant to offer services to a particular client where he or she has had access to the 
trade secrets of a competitor of the client. The fact that the competitor might also be 
free to use the same consultant, but did not choose to do so would not make the 
information any less sensitive or negate the potential advantage which could be 
gained by the client. 
In approving applications to set up “brass plate” consultancies departments will, 
therefore, need to consider carefully the imposition of conditions in cases where such 
considerations apply. 
16. 
Departments will also need to consider whether to apply conditions limiting 
contacts between applicants proposing to work as consultants and their former 
departments. This may be particularly relevant in the case of staff at senior levels, 
where there is a risk of public criticism that they could be exploiting contacts in their 
former departments for commercial purposes. 
4.4 Conduct: Political Activities 
Rules 
4.4.1 
Departments and agencies must make clear to staff any restrictions on their 
taking part in political activities. Political activities that may be subject to restriction 
are defined as follows: 
a. 
at national level: holding, in a party political organisation, office which 
impinges wholly or mainly on party politics in the field of Parliament or the European 
Parliament; speaking in public on matters of national political controversy; expressing 
views on such matters in letters to the Press, or in books, articles or leaflets; being 
announced publicly as a candidate for Parliament or the European Parliament; and 
canvassing on behalf of a candidate for Parliament or the European Parliament or on 
behalf of a political party; and 
b. 
at local level: candidature for, or co-option to, local authorities; holding in a 
party political organisation, office impinging wholly or mainly on party politics in the 
local field; speaking in public on matters of local political controversy; expressing 
views on such matters in letters to the Press, or in books, articles or leaflets; and 
canvassing on behalf of candidates for election to local authorities or a local political 
organisation. 
4.4.2 
Departments and agencies must allow civil servants in industrial and non-
office grades the freedom to take part in all political activities. These staff are known 
Page  86
86
as the “politically free” category. The groups of staff to be included in this category 
are subject to the approval of the Minister for the Civil Service (Servants of the 
Crown (Parliamentary, European Parliamentary and Northern Ireland Assembly 
Candidature) Order 1987). 
4.4.3 
Departments and agencies have discretion to permit other staff to take part in 
local or national political activities in accordance with paragraphs 4.4.9 and 4.4.10 
below. In exercising their discretion, departments and agencies must pay due regard to 
the guidelines and principles in Annex A. 
4.4.4 
In giving permission to participate in political activities to groups of staff or 
individuals, departments and agencies must make clear to them that the permission 
can be withdrawn at any time and without prior notice if there is a change in relevant 
circumstances. 
4.4.5 
Departments and agencies must give civil servants who are refused permission 
to take part in political activities, or who have permission to do so withdrawn, a full 
explanation of the reasons for the decision, and inform them of their right of appeal to 
the Civil Service Appeal Board (see Section 12.1, Appeals). 
4.4.6 
Departments and agencies must reinstate civil servants in the politically free 
group who resign to stand for election (see paragraph 4.4.20 below) provided they 
apply within a week of declaration day if they are not elected. If they are elected, they 
must still be subsequently reinstated if: 
a. 
they cease to be a Member after an absence from the Civil Service of not more 
than 5 years; and 
b. 
they have had at least 10 years service before their election; and 
c. 
they apply for reinstatement within 3 months of ceasing to be a Member. 
If the first two of these conditions are not met, reinstatement is at the discretion of the 
department or agency, but departments and agencies are encouraged to treat 
applications sympathetically. 
4.4.7 
Departments and agencies have discretion to reinstate civil servants who are 
not in the politically free category following resignation to stand for election to 
Parliament or the European Parliament. Discretion to reinstate should normally be 
exercised only where it is possible to post staff, at least initially, to non-sensitive 
areas. 
4.4.8 
Where a civil servant is reinstated, the period of the break will not count for 
pay or superannuation purposes. Salary will not be payable during the break. 
Standards of conduct to be reflected in staff handbooks 
4.4.9 
Civil Servants in “the politically restricted” category i.e. members of the 
Senior Civil Service and civil servants at levels immediately below the Senior Civil 
Service, plus members of the Fast Stream Development Programme (Administrative 
and European), must not take part in national political activities (paragraph 4.4.1a). 
(Before 1 April 1996 this category would have included all staff at Grade 7 level and 
Page  87
87
above, plus Administration Trainees and Higher Executive Officers (D)). They must 
seek permission to take part in local political activities (paragraph 4.4.1b) and must 
comply with any conditions laid down by their department or agency. 
4.4.10 Civil serva
nts outside the “politically restricted” category (paragraph 4.4.9) 
and the “politically free” category (paragraph 4.4.2) must seek permission to take part 
in national or local political activities (paragraph 4.4.1) unless they are in a grade or 
area that has already been given permission to do so by means of a specific mandate 
from the department or agency. Where they already have permission under such a 
mandate, they must notify the department or agency of intended political activities 
prior to taking them up. They must comply with any conditions laid down by their 
department or agency. 
4.4.11  Civil servants must not take part in any political activity when on duty, or in 
uniform, or on official premises. 
4.4.12  Civil servants must not attend in their official capacity outside conferences or 
functions convened by or under the aegis of a party political organisation. 
4.4.13  Civil servants not in the politically free category must not allow the expression 
of their personal political views to constitute so strong and so comprehensive a 
commitment to one political party as to inhibit or appear to inhibit loyal and effective 
service to Ministers of another party. They must take particular care to express 
comment with moderation, particularly about matters for which their own Ministers 
are responsible; to avoid comment altogether about matters of controversy affecting 
the responsibility of their own Ministers, and to avoid personal attacks. 
4.4.14  They must also take every care to avoid any embarrassment to Ministers or to 
their department or agency which could result, inadvertently or not, from bringing 
themselves prominently to public notice, as civil servants, in party political 
controversy. 
4.4.15  Civil servants who are not in the politically free category and who have not 
been given permission to engage in political activities must retain at all times a proper 
reticence in matters of political controversy so that their impartiality is beyond 
question. 
4.4.16  Civil servants do not need permission to take part in activities organised by 
their trade unions. Elected trade union representatives may comment on Government 
policy when representing the legitimate interests of their members, but in doing so 
they must make it clear that they are expressing views as representatives of the union 
and not as civil servants. 
4.4.17  Civil servants given permission to take part in local political activities must 
tell their department or agency if they are elected to a local authority. 
4.4.18  Civil servants given permission to take part in political activities must give up 
those activities if they are moved to a post where permission cannot be granted. 
4.4.19  Civil servants are disqualified from election to Parliament (House of 
Commons Disqualification Act 1975) and from election to the European Parliament 
Page  88
88
(European Parliamentary Elections Act 1978). They must therefore resign from the 
Civil Service before standing for election in accordance with paragraphs 4.4.20 and 
4.4.21. 
4.4.20  Civil servants in the politically free group are not required to resign on 
adoption as a prospective candidate. But to prevent their election being held to be 
void they must submit their resignation before they give their consent to nomination 
in accordance with the Parliamentary Election Rules. 
4.4.21  All other civil servants, including civil servants on secondment to outside 
organisations, must comply with the provisions of the Servants of the Crown 
(Parliamentary, European Parliamentary and Northern Ireland Assembly Candidature) 
Order 1987. They must not issue an address to electors or in any other manner 
publicly announce themselves or allow themselves to be publicly announced as 
candidates or prospective candidates for election to Parliament or the European 
Parliament; and they must resign from the Civil Service on their formal adoption as a 
Parliamentary candidate or prospective candidate in accordance with the procedures 
of the political party concerned. Civil servants not in the politically free group who 
are candidates for election must complete their last day of service before their 
adoption papers are completed. 
4.4 ANNEX A: GUIDELINES AND PRINCIPLES ON PARTICIPATION IN 
POLITICAL ACTIVITIES 
1. 
In exercising discretion over participation by civil servants in the political 
activities described in paragraph 4.4.3, departments and agencies must pay regard to 
the following principles: 
a. 
permission should normally only be refused where civil servants are employed 
in sensitive areas in which the impartiality of the Civil Service is most at risk. 
Permission may be granted to individuals or groups to undertake either only national 
or only local political activities; 
b. 
permission should normally be granted in all other circumstances, provided 
departments and agencies are satisfied that the civil servants concerned are aware of 
the need to observe the principles set out in paragraphs 4.4.10 and 4.4.11 and the 
other rules governing the conduct of civil servants, including those relating to the use 
of official information. 
2. 
In applying these principles, departments and agencies should regard posts as 
being “sensitive” if: 
a. 
they are closely engaged in policy assistance to Ministers (or to non-
departmental Crown bodies) such as tendering advice or executing immediate 
Ministerial directives; 
b. 
they are in the private offices of Ministers or senior officials or in areas which 
are politically sensitive or subject to national security; 
Page  89
89
c. 
they require the postholder regularly to speak for the Government or their 
department or agency in dealings with commercial undertakings, pressure groups, 
local government, public authorities or any other bodies; 
d. 
the postholder represents the Government in dealing with overseas 
governments; or 
e. 
the postholder is involved in a significant amount of face to face contact with 
membe
rs of the public who may be expected to know of the postholder’s political 
activities and makes, or may appear to make, decisions directly affecting them 
personally. 
3. 
Departments and agencies are advised to apply as helpful a postings policy as 
possible to staff who wish to become or remain politically active, provided the staff 
concerned understand that this may have the effect of limiting their range of 
experience; and to identify blocks of posts in which staff may be granted advance 
permission to take part in the political activities described in paragraph 4.4.1. 
4. 
Where a civil servant is adopted as a parliamentary candidate and is therefore 
required to resign, departments and agencies may, at their discretion, make an ex-
gratia payment equivalent to the period of notice to be given to the individual if the 
adoption process does not reasonably allow for the individual to give full notice. 
4.5 Discipline: Rules and Code of Practice 
4.5.1 
The Minister for the Civil Service is responsible for the central framework 
outlined in paragraphs 4.5.2 to 4.5.15. 
4.5.2 
Departments and agencies are responsible for their own disciplinary 
arrangements within the central framework set out below. They must: 
a. 
ensure that staff are aware of the disciplinary procedures that will apply to 
them and of the circumstances in which they may be invoked; and 
b. 
reflect the rules at paragraphs 4.5.9 to 4.5.15 and Annex A in their own 
disciplinary procedures. 
The attention of departments and agencies is drawn to the following as guides to the 
drawing up of their own disciplinary procedures: 
a. 
the ACAS Code of Practice on Disciplinary and Grievance Procedures; 
b. 
the Equal Opportunities Commission Code of Practice for the elimination of 
discrimination on grounds of sex and marriage and the promotion of equality of 
opportunity in employment; and 
c. 
the Commission for Racial Equality Code of Practice: Race Relations. 
These Codes of Practices are given significant weight in Employment Tribunal cases. 
Page  90
90
4.5.3 
Recognised trade unions have the right to make representations on procedural 
matters and on general principles underlying disciplinary action. Such representations 
may be made centrally and at departmental and agency level. 
4.5.4 
Disciplinary procedures may be invoked in certain circumstances in addition 
to, or instead of, criminal investigations or legal proceedings. Departments and 
agencies should consult their legal advisers before taking disciplinary action in 
parallel with criminal proceedings. 
4.5.5 
It is for departments and agencies to define the circumstances in which 
initiation of disciplinary procedures may be appropriate. It is not necessary to attempt 
to define every circumstance. However departments’ and agencies’ rules for staff 
must make clear the circumstances in which the application of the disciplinary 
procedures may be considered. These must include: 
a. 
breaches of the organisation’s standards of conduct or other forms of 
misconduct (see paragraph 4.1.4); and 
b. 
any other circumstances in which the behaviour, action or inaction of 
individuals significantly disrupts or damages the performance or reputation of the 
organisation. 
4.5.6 
The central rules on the limited efficiency and inefficiency procedures are 
given in Section 6.3. 
4.5.7 
The sanctions applied as a result of disciplinary proceedings are a matter for 
the department or agency concerned, in the light of the circumstances of each case. 
Rules 
Disciplinary procedures 
4.5.8 
Subject to the following rules, the level at which decisions are made whether 
or not to proceed with disciplinary action, the disciplinary procedures to be followed, 
and the arrangements for appeals, are matters for departments and agencies. 
4.5.9 
Disciplinary decisions must be taken by someone at least one level higher than 
the individual concerned and appeals must be heard by someone at least one level 
higher than the person making the disciplinary decision. Wherever possible, appeal 
decisions should be taken by someone independent of the original disciplinary 
decision. 
4.5.10  Decisions concerning Permanent Secretary, Heads of Department and their 
direct equivalents and any other Heads of Department must be taken by the Head of 
the Home Civil Service after consultation with the Minister of the Department 
concerned and, as appropriate, the Prime Minister. Below that level, decisions 
concerning postholders in Senior Civil Service salary band 4 and above with a 
minimum JESP score of 13 must be taken by the Permanent Head of the Department 
or Chief Executive of the Agency. Decisions concerning Chief Executives below that 
level must be taken by the Permanent Head of Department. Individuals in these cases 
have a right of appeal to the Head of the Home Civil Service. 
Page  91
91
4.5.11  Decisions not to proceed with disciplinary action in cases of serious fraud, 
other than where the individual is being prosecuted, must be taken by the Head of 
Department or Chief Executive of the agency after consultation with the responsible 
Minister. 
Trade union representation 
4.5.12  Staff must be given the right to the assistance of a trade union representative 
or colleague throughout formal disciplinary proceedings. 
Appeals 
4.5.13  Departments and agencies must make clear to individuals their rights of appeal 
against disciplinary decisions. They must allow staff who are dismissed to appeal to 
the Civil Service Appeal Board if they are eligible to do so (see paragraph 12.1.27). 
They must allow a right of appeal under the personal grievance procedure (see 
paragraph 12.1.4) to: 
a. 
staff who are dismissed but ineligible to appeal to the Civil Service Appeal 
Board; and 
b. 
staff who are not dismissed. 
Suspension from duty 
4.5.14  Individuals under criminal investigation or disciplinary procedures may be 
suspended from duty if necessary to protect the public interest. Pay may be withheld 
wholly or partly during suspension. During suspension, only basic pay (defined as that 
which would be paid during the first six months of sickness absence) may be paid, 
and departments and agencies have discretion to decide whether the individual on 
suspension should receive full basic pay or a proportion of it. Pay withheld during 
suspension may be forfeited wholly or partly as a result of a disciplinary decision. 
Any pay not forfeited must be paid retrospectively and reckoned under the Principal 
Civil Service Pension Scheme in the normal way. 
4.5.15  Departments and agencies must apply, where appropriate, the rules that apply 
to the recovery of losses to public funds on dismissal and to the forfeiture of 
superannuation benefits in respect of dismissal for certain criminal offences. These 
rules are set out in Annex A. 
4.5 ANNEX A: RECOVERY OF LOSSES TO PUBLIC FUNDS 
1. 
On dismissal for an offence involving loss to public funds, any sums unpaid, 
for example in respect of salary or wages up to the last day of duty, or of income tax 
overpaid on salary may be withheld as a set-off against the loss. Similar set-offs 
should be made if someone who would have been dismissed for an offence resigns 
before the dismissal can be put into effect. The Inland Revenue should be notified of 
any sums so withheld in respect of income tax refund, and at the same time be 
requested themselves to withhold the refund of overpayment of tax. If the amount of 
tax from these sources is less than the loss to public funds, it may be possible to 
recover the balance from any superannuation benefits payable. Civil Service Pensions 
Page  92
92
Division, Cabinet Office should be consulted at an early stage and their authority 
obtained for the deduction to be made. 
Forfeiture of Superannuation Benefits (see also Section 12.1) 
2. 
Automatic loss of pension rights applies only where a civil servant is 
convicted of treason. 
3. 
The Cabinet Office exercises the power under rule 8.2 of the Principal Civil 
Service Pension Scheme to withhold superannuation benefits in whole or in part if a 
civil servant or former civil servant is convicted of: 
a. 
one or more offences under the Official Secrets Act 1989 for which the person 
concerned has been sentenced to a term of imprisonment of at least ten years or has 
been sentenced on the same occasion to two or more consecutive terms amounting in 
the aggregate to at least 10 years; or 
b. 
an offence in connection with any employment to which the PCSPS applies, 
being an offence which is certified by a Minister of the Crown either to have been 
gravely injurious to the State or to be liable to lead to serious loss of confidence in the 
public service. 
4. 
The guaranteed minimum pension payable under the provisions of the Social 
Security Pensions Act 1975, as amended, must be paid in the case of paragraph 3b, 
but that element of a pension can be withheld if forfeiture is applied under paragraph 
3a or as a result of a conviction for treason. Before the Cabinet Office exercises this 
power to withhold superannuation benefits, the case will be discussed o
n
a
“without 
prejudice” basis with the trade union side. 
5. 
The Cabinet Office will normally advise Ministers on the certification of 
offences in accordance with paragraph 3b. Employment Conditions and Statistics 
Division, Cabinet Office should therefore be consulted at an early stage in any case in 
which criminal proceedings are pending and the charges are such that a withholding 
of superannuation benefits under either paragraph 3a or b will need to be considered. 
The decision on forfeiture is however a matter for the Civil Service Pensions 
Division, Cabinet Office which should be kept informed of discussions. Departments 
and agencies should subsequently notify both Divisions of the outcome of the trial 
and of the possibility of an appeal. If there is a conviction, the department or agency 
concerned may make recommendations about the forfeiture of superannuation 
benefits but these recommendations should not be made known to the individual(s) 
concerned. They should, however, be supplied with a copy of rule 8.2 of the PCSPS 
and advised that representations in writing about any matters relevant to the question 
of forfeiture may be submitted. Such representations may be made on their behalf by 
a
colleague or trade union representative. 
6. 
The department or agency concerned will be told whether or not it is proposed 
to withhold superannuation benefits and, if forfeiture is intended, what benefits will 
be withheld. The department or agency will be told also the period (normally 21 days) 
within which notice of intent to appeal must be made by the person concerned. It will 
be for the employing department or agency to pass that information to the person. 
Attention should be specifically drawn to the right of appeal and a further copy of rule 
Page  93
93
8.2 of the PCSPS should be provided. The individual should be advised that in the 
event of lodging an appeal full written representations may be made, prior to the 
hearing, to the Civil Service Appeal Board, whose judgement on whether or not, or to 
what extent, superannuation benefits should be forfeited will be accepted by the 
Cabinet Office. No action, therefore, should be taken either to pay superannuation 
benefits to a serving member of staff or to withhold them from somebody who is 
already retired until a final decision is promulgated by the Cabinet Office. 
Page  94
PROTECTED WHEN COMPLETED - PERSONAL INFORMATION 
 
Revised: August 1999 
Office of the Ethics Counsellor
 
Annex 6 
–
Financial Disclosure Form:  United States 
 
 D.  Reporting Periods
New entrant reports: 
 The reporting period is the preceding
twelve months from the date of filing.
Annual reports:
  The reporting period covers October1
through September 30 (or that portion not covered by a new
entrant report).  However, no report is required if you
performed the duties of your position for less than 61 days
during that twelve-month period. (All reappointed or
redesignated SGEs file reports, regardless of  the number
of days worked.)
 E.  Where To File
With ethics officials at the agency in which you serve or
will serve, or in accordance with their procedures.
 F.  Definitions
Dependent Child
 - means your son, daughter, stepson, or
stepdaughter if such person is either:
(1)  unmarried, under age 21, and living in
           your household; or
  (2) a “dependent” of yours for Federal income
tax purposes.  See 26 U.S.C. 152.
Honoraria
 - means payments (direct or indirect) of money
or anything of value to you or your spouse for an appearance,
speech or article, excluding necessary travel expenses.
Also included are payments to charities in lieu of honoraria.
Special Government Employee (SGE)
 - is defined in 18
U.S.C. 202(a) as: an officer or employee of an agency who
performs temporary duties, with or without compensation,
for not more than 130 days in a period of 365 days, either
on a full-time or intermittent basis.
 G.  General Instructions
1.
Filers must provide sufficient information about
outside interests and activities so that ethics officials can
 A.  Why You Must File
This report is a safeguard for you as well as the Government.
It provides a mechanism for determining actual or potential
conflicts between your public responsibilities and your
private interests and activities. This allows you and your
agency to fashion appropriate protections against such
conflicts.
 B.  Who Must File
Agencies are required to designate positions at or below
GS-15, O-6, or comparable pay rates, in which the nature
of duties may involve a potential conflict of interest.
Examples include contracting, procurement, administering
grants and licenses, regulating/auditing non-Federal
entities, other activities having a substantial economic
effect on non-Federal entities, or law enforcement.
All special Government employees (SGEs) must file, unless
exempted by their agency or subject to the public reporting
system. Agencies may also require certain employees in
positions above GS-15, O-6, or a comparable pay rate
to file.
 C.  When To File
New entrant reports:
  Due within 30 days of assuming a
position designated for filing, unless your agency requests
the report earlier.  No report is required if you left another
filing position within 30 days prior to assuming the new
position. (SGEs must file new reports upon 
each
reappointment or redesignation, at the time specified by
the agency.)
Annual reports:
  Due not later than October 31, unless
extended by your agency.
INSTRUCTIONS FOR
OGE FORM 450,
 CONFIDENTIAL FINANCIAL
DISCLOSURE REPORT
make an informed judgment as to compliance with
applicable conflict of interest laws and standards of conduct
regulations.
2.
This form consists of five parts, which require
identification of certain specific financial interests and
activities. 
NO DISCLOSURE OF AMOUNTS OR
VALUES IS REQUIRED.  You must complete each part
(except as indicated for Part V) and sign the report.  If you
have no information to report in any part or do not meet the
threshold values for reporting, check the “None” box.  New
entrants and SGEs are not required to complete Part V.
3.
You must include information applicable to yourself,
your spouse, and dependent children on Parts I, II and V.
This is required because their financial interests are
attributed to you under ethics rules in determining conflicts
of interest.  Information about your spouse is not required
in the case of divorce, permanent separation, or temporary
separation with the intention of terminating the marriage or
permanently separating.  Parts III and IV require disclosures
about yourself only.
4.
You may distinguish any entry for a family member
by preceding it with 
S for spouse, 
DC for dependent child,
or 
J for jointly held.
Part I: Assets & Income
Assets:
1.
Report all assets held for investment or for the
production of income by 
you, your spouse, and
dependent children
, with a value greater than $1,000
at the end of the reporting period 
or which produced
more than $200 in income during the reporting period.
Salary and Earned Income:
1.
For yourself:
 report all sources of salary and earned
income greater than $200 during the reporting period.
2.
For your spouse:
report all
sources
of
salary and
earned income if greater than $1,000 (for honoraria,
if greater than $200).
1
Page  95
PROTECTED WHEN COMPLETED - PERSONAL INFORMATION 
 
Revised: August 1999 
Office of the Ethics Counsellor
 
Do Not Report:
1.
Your personal residence, unless you rent it out;
2.
Federal Government salary or retirement benefits
such as the Thrift Savings Plan;
3.
Social Security benefits;
4.
Money owed to you, your spouse, or dependent child
by a spouse, parent, sibling or child;
5.
Accounts including certificates of deposit,  savings
accounts, interest-bearing checking accounts, or any
other forms of deposit in a bank, savings and loan
association, credit union or similar financial
institution;
6.
Money market mutual funds and money market
accounts;
7.
U.S. Government obligations (including Treasury
bonds, bills, notes and savings bonds);
8.
Government securities issued by U.S. Government
agencies or Government-sponsored corporations, such
as TVA, GNMA, FNMA; and
9.
The underlying holdings of a trust that: 1) was not
created by you, your spouse, or dependent children,
and
 2) the holdings or sources of income of which
you, your spouse, and dependent children have no
past or present knowledge.  An example is a trust
created by a relative, from which you receive periodic
income but have no knowledge about its assets.  Just
identify the trust by name and date of creation.
Part II: Liabilities
Report for Yourself, Spouse, and Dependent
Children:
1.
Liabilities over $10,000 owed to any creditor 
at any
time during the reporting period.
Do Not Report:
1.
Mortgages on your personal residence unless you rent
it out;
2.
Personal liabilities owed to a spouse, or the parent,
sibling, or child of you, your spouse, or dependent
child;
3.
Loans for personal automobiles, household
furnishings, or appliances, where the loan does not
exceed the purchase price; and
4.
Revolving charge accounts where the outstanding
liability does not exceed $10,000 
at the end of the
reporting period.
Part III: Outside Positions
Report for Yourself:
1.
All positions outside the U.S. Government held at any
time during the reporting period (including positions
no longer held), whether or not paid.
Positions include 
an officer, director, trustee, general
partner, proprietor, representative, executor, employee, or
consultant of any of the following:
1.
A  corporation, company, firm, partnership, trust, or
other business enterprise;
2.
A non-profit organization;
3.
A labor organization; and
4.
An educational or other institution outside the Federal
Government.
Do Not Report:
1.
Positions held in any religious, social, fraternal, or
political entity;
2.
Positions solely of an honorary nature; and
3.
Positions held by a spouse or dependent child.
3.
For dependent children:
 no earned income needs to
be reported.
Examples of Assets:
·
  Stocks
·  
Bonds
·
  Tax Shelters
·
  I
nvestment Real Estate
·
  Mutual Funds
·
  Pensions
·
  Annuities
·
  IRA/401(k) Holdings
·
  Trust Holdings
·
  Commodity Futures
·
  Trades & Businesses
·
  Partnership Interests
·  
Investment Life Insurance
·
  Collectibles held for
   Investment
Examples of Income:
Investment Income
Earned/Other Income
·
Dividends
·
Fees
·
Rents and Royalties
·
Salaries
·
Interest
·
Commissions
·
Capital Gains
·
Retirement Benefits
·
Honoraria
Notes:
1.
For 
pensions
, you will ordinarily just need to indicate
the name of the sponsoring employer.  However, if
you have control over the specific investment assets
held in your pension account (it is not independently
managed), you must also list those underlying
investments or attach an account statement that lists
them.
2.
For publicly available 
mutual funds
, you are only
required to indicate the name of the fund, not the
investments that the mutual fund holds in its portfolio.
You must, however, always indicate the 
full name of
the specific mutual fund in which you hold shares, not
just the general family fund name.
3.
For other publicly available investment funds, such
as publicly offered units of 
limited partnerships
, the
disclosure requirements are the same as for mutual
funds -- list the full name of the limited partnership,
but not its underlying portfolio investments.
4.
For a 
privately held trade or business
, report its
name, location, and description of activity.
2
Page  96
PROTECTED WHEN COMPLETED - PERSONAL INFORMATION 
 
Revised: August 1999 
Office of the Ethics Counsellor
 
Do Not Report:
1
.
Anything received from relatives, the U.S.
Government, D.C., State, or local governments;
2.
Bequests and other forms of inheritance;
3.
Gifts and travel reimbursements given to your agency
in connection with your official travel;
4.
Gifts of hospitality (food, lodging, entertainment) at
the donor’s residence or personal premises; and
5.
Gifts or reimbursements received by a spouse or
dependent child totally independent of the relationship
to the filer 
(Example: a spouse's reimbursement in
connection with private employment)
.
Privacy Act Statement
Title I of the Ethics in Government Act of 1978 (5 U.S.C.
App.), Executive Order 12674, and 5 CFR Part 2634,
Subpart I, of the Office of Government Ethics regulations
require the reporting of this information.  The primary use
of the information on this form is for review by Government
officials of your agency, to determine compliance with
applicable Federal conflict of interest laws and regulations.
Additional disclosures of the information on this report
may be made: (1) to a Federal, State or local law enforcement
agency if the disclosing agency becomes aware of a violation
or potential violation of law or regulation; (2) to a court or
party in a court or Federal administrative proceeding if the
Government is a party or in order to comply with a judge-
issued subpoena; (3) to a source when necessary to obtain
information relevant to a conflict of interest investigation
or decision; (4) to the National Archives and Records
Administration or the General Services Administration in
records management inspections; (5) to the Office of
Management and Budget during legislative coordination
on private relief legislation; and (6) in response to a request
for discovery or for the appearance of a witness in a judicial
or administrative proceeding, if the information is relevant
to the subject matter.  This confidential report will not be
disclosed to any requesting person unless authorized by
law. See also the OGE/GOVT-2 executive branchwide
Privacy Act system of records.
Part IV: Agreements or
Arrangements
Report 
Your Agreements or Arrangements
for:
1.
Current or future employment;
2.
A leave of absence from private or other non-Federal
employment;
3.
Continuation of payment by a former employer other
than the Federal Government (including severance
payments); and
4.
Continuing participation in an employee pension or
benefit plan maintained by a former employer other
than the Federal Government.
Do Not Report:
1.
A spouse or dependent child’s agreements or
arrangements.
Part V: Gifts and Travel
Reimbursements
Note:
Part V is not applicable to new
entrants and SGEs.
Report for You, Your Spouse, and Depen-
dent Children:
1.
Travel-related cash reimbursements received from
one source during the reporting period totaling more
than $260.
2.
Any other gifts totaling more than $260 from any one
source.  A “gift” is defined as anything of value,
unless you give something of equal or greater value to
the donor.  This includes tangible items and in-kind
transportation, food, lodging, and entertainment.
Note: 
Gifts or reimbursements valued at $104 or less
need not be included in determining the over $260 reporting
threshold.
3
Penalties
Falsification of information or failure to file or report
information required to be reported may subject you to
disciplinary action by your employing agency or other
authority.  Knowing and willful falsification of information
required to be reported may also subject you to criminal
prosecution.
Public Burden Information
This collection of information is estimated to take an
average of one and a half hours per response, including
time for reviewing the instructions, gathering the data
needed, and completing the form.  Send comments regarding
the burden estimate or any other aspect of this collection of
information, including suggestions for reducing this burden,
to Associate Director for Administration, U.S. Office of
Government Ethics, Suite 500, 1201 New York Avenue
NW., Washington, DC 20005-3917.  Do not send your
completed OGE Form 450 to this address.  See Section E
for where to file.
Pursuant to the Paperwork Reduction Act, as amended, an
agency may not conduct or sponsor, and no person is
required to respond to, a collection of information unless it
displays a currently valid OMB control number (that
number, 3209-0006, is displayed here and in the upper
right-hand corner of the first page of this OGE Form 450).
Mere disclosure of the required information does not
authorize holdings, income, liabilities, affiliations,
positions, gifts or reimbursements which are otherwise
prohibited by law, Executive order, or regulation.
If you need assistance in completing this
form, contact the ethics officials in the
agency in which you serve or will serve.
Page  97
PROTECTED WHEN COMPLETED - PERSONAL INFORMATION 
 
Revised: August 1999 
Office of the Ethics Counsellor
 
OGE Form 450, 5 CFR Part 2634, Subpart I
U.S. Office of Government Ethics (4/99)
Form Approved:
OMB No. 3209-0006
Employee's Name 
(Last, first, middle initial)
Position/Title
Work Phone
Branch/Unit and Address
Agency
Grade
New entrant
Annual
Reporting Status:
If New Entrant, Date of Appointment
Check box if special Government
employee (SGE)
If an SGE, Home Address 
(Number, Street, City, State and ZIP Code)
Date
Date Received by
Agency
Signature of Agency's Final Reviewing Official and Title
(Check box if continued
on reverse)
Date
Date
Comments of Reviewing Officials
Signature of Employee
Signature and Title of Supervisor/Other Intermediate Reviewer  (
If agency requires
)
Executive Branch CONFIDENTIAL FINANCIAL DISCLOSURE REPORT
On the basis of information contained  in this report, I conclude that
the filer is in compliance with applicable laws and regulations (except
as noted in "comments" box below).
I certify that the statements I have made on this form and all attached statements
are true, complete, and correct to the best of my knowledge.
10
6
5
9
8
7
4
3
2
1
Date 
 (Only
for honoraria)
(X) if no
longer held
Nature of Income over $200 
(Rent, interest,
dividends, capital gains, salary, etc.)
Assets and Income Sources 
(Identify specific employer, business, stock, bond,
mutual fund, type/location of real estate, etc.)
Dee, Jones & Smith, Hometown, USA
             X
     Salary
(S)
   Alexandria Medical Clinic, Alexandria, VA
Salary
Rental Condo, Anchorage, Alaska
      Rent
Examples
Franklin Equity Mutual Fund
Dividends/Capital Gains
Identif
y
 fo
r
you
,
you
r 
spouse
,
 an
d
dependent
children:
  1) assets with a fair market value greater
than $1,000 at the close of the reporting period or
producing income over $200; and 2) sources of earned
income such as salaries, fees, honoraria (other than
U.S. Government salary or retirement benefits, such
as the Thrift Savings Plan) which generated over $200
in income during the reporting period.  Earned income
sources of your spouse must be reported if greater than
$1,000 (greater than $200 for honoraria).  No earned
income needs to be reported for dependent children.
Assets include (but are not limited to): stocks, bonds,
tax shelters, real estate, mutual funds, pensions, annu-
ities, IRAs, trusts, commodity futures, trades and
businesses, and partnership interests.
Exclude your personal residence, unless you rent it
out, and deposit accounts in financial institutions.  See
instructions for additional exclusions.
Part I: Assets and Income
None
Use copies of blank pages
for continuation
(Replaces 2/96 edition)
Page Number
Authorized for local reproduction
Page  98
PROTECTED WHEN COMPLETED - PERSONAL INFORMATION 
 
Revised: August 1999 
Office of the Ethics Counsellor
 
OGE Form 450, 5 CFR Part 2634, Subpart I
U.S. Office of Government Ethics (4/99)
 Type of Liability 
(Mortgage, promissory note, etc.)
Report for you, your spouse, and dependent  children
,
liabilities over $10,000 owed at any time during the report-
ing period (over $10,000 at the 
end of the period if revolv-
ing charge accounts).   
Exclude a mortgage on your per-
sonal residence unless it is rented out; loans for autos,
household furniture or appliances; and liabilities owed to
certain family members (see instructions).
Part II: Liabilities
Organization
 (Name and address)
 Type of Organization
Part III: Outside Positions
 Position
Report any positions, whether or not compensated, which
you held outside the U.S. Government during the reporting
period.  Positions include (but are not limited to) an em-
ployee, officer, director, trustee, general partner, proprietor,
representative, executor, or consultant for a business, non-
profit or labor organization, or educational institution.
Exclude positions with religious, social, fraternal, or politi-
cal entities or those solely of an honorary nature. You need
not report any positions of your spouse or dependent
children.
If no longer
    held
  Parties
Part V: Gifts and Travel
Reimbursements
None
None
Part  IV: Agreements or
Arrangements
Report your agreements or arrangements for current or
future employment, leaves of absence, continuation of
payment by a former employer (including severance
payments), or continuing participation in an employee
benefit plan. You need not report agreements or arrange-
ments of your spouse or dependent children.
None
Terms of Any Agreement or Arrangement
 Date
3
Example
Dee, Jones & Smith, Hometown, USA
                Law Firm
Associate
Example
Dee, Jones & Smith, Hometown, USA
2/99
Source
Description  
(For travel-related items, include itinerary)
 Date
Example
Will receive retained pension benefits (independently managed, fully funded,
defined contribution plan)
Employee's Name 
(Last, first, middle initial)
Work Phone
(X)
First Alaska Bank, Anchorage, Alaska
                      Mortgage on rental property in Anchorage, AK
Dee, Jones & Smith, Hometown, USA
Leather briefcase as a departing gift
                          2/99
Creditors  
(Name and address)
Example
1
2
2
3
4
1
1
2
3
1
2
3
4
Do not complete this part if you are a new
entrant or special Government employee.
Report for you, your spouse, and dependent children
,
gifts or travel reimbursements you have received from
one source totaling more than $260.  
Exclude anything
valued at $104 or less; anything received by your spouse
or dependent child totally independent of their relation-
ship to you; anything from a relative or from the U.S.
Government;  anything given to your agency in connec-
tion with your official travel; and food, lodging, or
entertainment received as personal hospitality at the
donor's residence or premises.
None
Page Number
  X
,  
Page  99
PROTECTED WHEN COMPLETED - PERSONAL INFORMATION 
 
Revised: August 1999 
Office of the Ethics Counsellor
 
Annex 7 
–
Financial Disclosure Form – Confidential Report:  Canada 
 
C
O
N
F
I
D
E
N
T
I
A
L
R
E
P
O
R
T
MADE UNDER THE AUTHORITY OF 
THE CONFLICT OF INTEREST AND POST-EMPLOYMENT CODE 
FOR PUBLIC OFFICE HOLDERS 
 
Privacy Act Statement 
 
The information you provide in this document is collected under the authority of the 
Conflict of Interest and Post-
Employment Code for Public Office Holders for purposes 
of advising you on the compliance measures applicable to your situation.  This 
information will be kept in a personal confidential file in Program Record Number 
IC
IC 140.  Personal information that you provide is protected under the provisions of 
the Privacy Act. 
Page  100
PROTECTED WHEN COMPLETED - PERSONAL INFORMATION 
 
Revised: August 1999 
Office of the Ethics Counsellor
 
NAME:
TITLE:
Office
:
Address:
Telephone:
(
)
Fax:
(
)
Constituency Office
:
Address:
Telephone:
(
)
Fax:
(
)
Home
:
Address:
Telephone:
(
)
Fax:
(
)
I
am a Minister/Parliamentary Secretary and a Confidential Report will be filed for:  
Spouse: 
No 
Yes
 
If yes,  provide name:   
Dependent(s): 
No 
Yes
 
If yes,  provide name(s):   
Definitions
 
*
spouse
+
,
in relation to a Minister or Parliamentary Secretary, means a person to whom the public office holder is married or with whom 
the public office holder is living in a conjugal relationship outside marriage, but does not include a person to whom the public office 
holder is married if the public office holder and that person have separated (conjoint
).   
 
*
dependent
+
,
in relation to a Minister or Parliamentary Secretary, means a minor child of the public office holder, or a minor who is 
dependent primarily on the public office holder or the public office holder
=
s
spouse for financial support 
(personnes à charge)
.
Page  101
Office of the Ethics Counsellor 
 
1. 
Assets transferred to other persons in last twelve months?
 
No
 
Yes
 
If yes, specify below: 
Assets
 
$
Value
 
Name of person
 
Reasons
 
2. 
Sole or joint ownership of real property such as residence, cottage, vacant land, farm, etc.:
 
No
 
Yes
 
If yes, specify below: 
Description  
Civic address 
$
Value 
Your % 
ownership 
interest 
Indicate use:  e.g. 
recreational, personal, 
for sale, rented, etc. 
a) 
 
b) 
 
c) 
 
d) 
 
3. 
The properties listed above are jointly held:  
 
No
 
Yes
 
If yes, specify below: 
Description (repeat above) 
Name of co-owners 
Co-owner
=
s
relationship  
to you e.g. husband, 
business associate, etc. 
Describe dealings of 
co-owner
=
s
relationship 
with the federal 
government, if any 
a) 
 
b) 
 
c) 
 
d) 
 
4. Personal 
assets: 
Page  102
Office of the Ethics Counsellor 
 
Household goods and personal effects:  
 
Specify value:   
 
$
Works of art, antiques and collectibles:
 
No
 
Yes
 
If yes, specify value:   
 
$
Automobiles and other motorized vehicles:
 
No
 
Yes
 
If yes, specify value:   
 
$
Cash and deposits:
 
No
 
Yes
 
If yes, specify amount: 
$
5. 
Registered Retirement Savings Plans, whether self-administered or not:
 
No
 
Yes
 
If yes, provide most recent financial statements or specify below.  For self-administered plan(s), provide  
 
most recent financial statements: 
Plan number 
Description of assets 
Name of issuing institution 
$
Value 
6. 
Spousal Registered Retirement Savings Plans whether self-administered or not:
 
No
 
Yes
 
If yes, provide most recent financial statements or specify below.  For self-administered plan(s), provide 
 
most recent financial statements: 
I
am a contributor to the plan:  
 
or, I am the owner of the plan:   
 
Plan number 
Description of assets 
Name of issuing institution 
$
Value 
7. 
Registered Education Savings Plans and other similar savings plan registered with governments: 
 
No
 
Yes
 
If yes, provide most recent financial statements or specify below.  For self-administered plan(s), provide  
 
most recent financial statements: 
Page  103
Office of the Ethics Counsellor 
 
Plan number 
Description of assets 
Name of issuing institution 
$
Value 
8. 
Investments in:  guaranteed investment certificates, term deposits, annuities, investments funds, mutual funds, pooled 
funds, segregated funds and securities issued or guaranteed by any level of government in Canada e.g. Canada Savings 
Bonds, Province of Ontario Bonds, Hydro Québec Bonds, etc.:
 
No
 
Yes
 
If yes, specify below: 
#
of units 
Description of assets 
Name of issuing institution 
$
Value 
9. 
Annuities, life insurance policies (including jointly held) and pension rights, other than under federal government plans, 
and from which you do not derive any benefit yet: 
 
No
 
Yes
 
If yes, specify below: 
Description of assets 
Name of issuing institution 
Indicate whether  
term or whole life 
$
Value 
10. 
Are you the beneficiary of a trust arrangement? 
 
No
 
Yes
 
If yes, provide most recent financial statements or specify below: 
#
of units/shares 
Description of assets 
Name of trustee/manager/firm 
$
Value 
Page  104
Office of the Ethics Counsellor 
 
11. 
Money owed to you?
 
No
 
Yes
 
If yes, specify below: 
$
Amount 
Owed by:  name of person/organization 
Relationship to you 
Reasons 
12. 
Income from:   employment, offices and directorships, retirement and disability benefits, business, trust, investment 
interests, dividends, royalties, etc. ? 
 
No
 
Yes
 
If yes, specify below: 
$
Amount 
(last 12 months) 
$
Amount 
(next 12 months) 
Source 
13. 
Ownership interest, shares, debentures, mortgages, promissory notes or other liens held in:  sole proprietorships, 
partnerships, joint ventures, registered businesses and incorporated companies, businesses and commercial farms which 
DO NOT CONTRACT WITH FEDERAL GOVERNMENT INSTITUTIONS, DO NOT OWN PUBLICLY TRADED 
SECURITIES AND, WHOSE STOCKS AND SHARES ARE NOT TRADED PUBLICLY ON ANY EXCHANGE
:
No
 
Yes
 
If yes, specify below where applicable: 
.
Name of business: 
.
Address: 
Page  105
Office of the Ethics Counsellor 
.
Legal Status e.g. registered, incorporated, etc.: 
.
Nature of business activities: 
.
Nature of your interest e.g. shares, debentures, etc.: 
.
Name of subsidiaries:   
.
Value and percentage of your interest: 
.
Names of business associates/co-owners: 
 
.
Associates
=
/co-owners
=
other business activities and business dealings, if any, with the federal government: 
 
.
Names of managers: 
 
.
Managers
=
other business activities and business dealings, if any, with the federal government: 
 
N.B.  
Directorships and other official positions held by you are to be reported under Question 19.   
 
.
Name of business: 
.
Address: 
.
Legal Status e.g. registered, incorporated, etc.: 
.
Nature of business activities: 
.
Nature of your interest e.g. shares, debentures, etc.: 
.
Name of subsidiaries:   
.
Value and percentage of your interest: 
.
Names of business associates/co-owners: 
 
.
Associates
=
/co-owners
=
other business activities and business dealings, if any, with the federal government: 
 
.
Names of managers: 
 
.
Managers
=
other business activities and business dealings, if any, with the federal government: 
 
14. 
Ownership interest, shares, debentures, mortgages, promissory notes or other liens held in:  sole proprietorships, 
partnerships, joint ventures, registered businesses and incorporated companies, businesses and commercial farms WHICH 
CONTRACT WITH FEDERAL GOVERNMENT INSTITUTIONS, OR OWN PUBLICLY TRADED SECURITIES:
No
 
Yes
 
If yes, specify below where applicable: 
.
Name of business: 
.
Address: 
.
Legal Status e.g. registered, incorporated, etc.: 
.
Nature of business activities: 
.
Nature of your interest e.g. shares, debentures, etc.: 
.
Name of subsidiaries:   
Page  106
Office of the Ethics Counsellor 
.
Value and percentage of your interest: 
.
Names of business associates/co-owners 
 
.
Associates
=
/co-owners
=
other business activities and business dealings, if any, with the federal government: 
 
.
Names of managers: 
 
.
Managers
=
other business activities and business dealings, if any, with the federal government: 
 
.
Nature of dealings with federal government: 
.
Nature of contract with federal government: 
.
Completion date of contract: 
.
$
Value of contract: 
.
Provide financial statements for publicly traded securities held by the business: 
 
N.B.
 
Directorships and other official positions held by you are to be reported under Question 19.   
.
Name of business: 
.
Address: 
.
Legal Status e.g. registered, incorporated, etc.: 
.
Nature of business activities: 
.
Nature of your interest e.g. shares, debentures, etc.: 
.
Name of subsidiaries:   
.
Value and percentage of your interest: 
.
Names of business associates 
 
.
Associates
=
/co-owners
=
other business activities and business dealings, if any, with the federal government: 
 
.
Names of managers: 
 
.
Managers
=
other business activities and business dealings, if any, with the federal government: 
 
.
Nature of dealings with federal government: 
.
Nature of contract with federal government: 
.
Completion date of contract: 
.
$
Value of contract: 
.
Provide financial statements for publicly traded securities held by the business: 
 
15. 
Ownership of publicly traded securities, bonds, debentures, index participation units and other similar financial 
instruments of public corporations including insurance companies and banks:
 
No
 
Yes
 
If yes, most recent financial statements are preferred or specify below: 
Number and type of units/shares 
Issuing company 
Wholly or 
jointly 
owned 
$
Value 
Page  107
Office of the Ethics Counsellor 
 
16. 
Options, warrants, commodities, futures and foreign currencies (speculative instruments):
 
No
 
Yes
 
If yes, specify below: 
Description of assets 
Contract terms 
Wholly or 
jointly 
owned 
$
Amount 
invested 
17. 
Debts such as:  mortgages, personal loans, student loans, guarantees, lines of credit, support obligations, tax arrears, credit 
cards with unpaid balances over $4,000: 
 
No
 
Yes
 
If yes, specify below: 
$
Amount outstanding 
Institution or person to whom money is owed 
Description/reason for debt 
Page  108
Office of the Ethics Counsellor 
 
18. 
Debts, mortgages, guarantees, tax arrears and other similar liabilities owed by your business interests
:
No
 
Yes
 
If yes, specify below: 
$
Amount outstanding 
Institution or person to whom money is owed 
Description/reason for debt 
19. 
Past (2 years) and current employment and involvement in:  professional, business, financial, commercial, consulting, union, 
charitable, philanthropic, non-commercial organizations, and any other type of organizations or associations: 
 
No 
Yes 
If yes, specify below:
 
Position held e.g. member, director 
Name of organization and nature of activities 
Indicate whether 
current/past 
Page  109
Office of the Ethics Counsellor 
 
2
0. 
Do any of the above organizations have contractual dealings with the federal government or make representations to its 
institutions in an attempt to influence the development or amendment of legislative proposals, Bills, regulations, policies, 
programs or to seek any grants, contributions or other financial benefits? 
 
No 
Yes 
If yes, specify below:
 
Name of organization 
Purpose of dealings 
Government institution to which 
representations are made 
21. 
Do any members of your immediate family (spouse, parents, children or siblings) have contractual dealings with the federal 
government or make representations to its institutions in an attempt to influence the development or amendment of 
legislative proposals, Bills, regulations, policies, programs or to seek any grants, contributions or other financial benefits?
 
No
 
Yes
 
If yes, specify below: 
Name of person and relationship to you
 
Purpose of dealings
 
Government institution to which 
representations are made
 
22. 
Sole or jointly held trusteeships, executorships, powers of attorney:
 
No
 
Yes
 
If yes, specify below: 
Describe your responsibilities 
and provide name of others 
when jointly held 
Name of person(s) you represent 
and relationship to you 
Indicate 
whether 
active/inactive 
If active, provide 
description and $ value of assets 
Page  110
Office of the Ethics Counsellor 
 
Page  111
Please take note:
23. 
Gifts, Hospitality or Other Benefits:      
 
There is no requirement to report to the Ethics Counsellor the receipt of any gift, hospitality or 
benefit less than $200 received  from anyone source in a 12 (twelve) month period, but all gifts, 
hospitality and benefits that could influence public office holders in the discharge of their official 
duties and responsibilities must be declined. 
 
Gifts, hospitality and benefits greater than $200 are generally acceptable if they arose out of 
activities associated with the discharge of a public office holder
=
s
official duties and 
responsibilities and must be reported
to the Ethics Counsellor for the purposes of making a public 
declaration. 
 
Where there is doubt as to the acceptability, the Ethics Counsellor should be consulted.
 
The information below is to be provided within 30 days of receipt, when having to report gifts, 
hospitality or other benefits: 
 
Description 
Date of receipt 
Name of donor and title 
Event/occasion/circumstances 
Please take note:
24. 
Changes to Your Personal Situation: 
 
You must inform the Ethics Counsellor of any change to your assets, investments, debts, and 
outside activities, within 30 days  
of the change taking place. 
 
25. 
The above Confidential Report has been completed to the best of my knowledge, information 
and belief. 
 
DATE:
 
_____________________               
SIGNATURE: 
 
_____________________________________ 
 
Office of the Ethics Counsellor 
22
nd
 Floor, 66 Slater Street 
Ottawa, Ontario 
Page  112
112
 K1A 
0C9 
(613) 995-0721 
 
Page  113
113
Annex 8 
–
Disclosure Form – Public Report:  Canada 
 
Conflict of Interest 
and 
Post-Employment Code 
for 
Public Office Holders
 
Code régissant la conduite 
des titulaires de charge publique 
en ce qui concerne 
les conflits d'intérêts 
et l'après-mandat 
 
SUMMARY STATEMENT
 
DÉCLARATION SOMMAIRE
 
I, the undersigned, certify that in the position I now occupy, 
I
have complied with the conflict of interest compliance 
measures set out in Part II of the 
Conflict of Interest Code
 
as stated below. 
 
Je, soussigné(e), atteste que dans le poste que j'occupe 
présentement, je me suis conformé(e) aux mesures 
d'observations enoncées dans la partie II du 
Code régissant 
les conflits d'intérêts
 telles qu'indiquées ci-dessous. 
 
METHODS OF COMPLIANCE SED 
MÉTHODES D'APPLICATION UTILISÉES  
Confidential Report
 
[
]
Rapport confidentiel
 
Public Declaration of
 
Déclaration publique de
 
-
Declarable Assets  
[ ] 
-
biens pouvant être déclarés  
-
Outside Activities  
[ ] 
-
activités extérieures  
-
Gifts, Hospitality or Other Benefits  
[ ] 
-
cadeaux, marques d'hospitalités ou autres avantages  
Divestment by
 
Dessaisissement par
 
-
Sale  
[ ] 
-
vente  
-
Trust  
[ ] 
-
fiducie  
-
Blind Management Agreement  
[ ] 
-
accord de gestion sans droit de regard  
 
This Summary Statement is made in the knowledge that a 
certified copy will be placed in the Public Registry 
maintained by the Ethics Counsellor where it will be 
available to the public while I hold office and until file 
destruction approximately two years after I leave office. 
 
Cette Déclaration sommaire est faite sachant qu'une copie 
conforme sera versée au Registre public maintenu par le 
conseiller en éthique laquelle sera accessible au public pour 
la durée de ma nomination et jusqu'à sa destruction, soit 
généralement deux ans après mon départ. 
 
Date 
 
YYYY/MM/DD
 
Name/Nom 
 
Signature 
 
Original signed by/ 
Original signé par