AMOS CHRISTIAN P. ROMERONA, MBA
Abstract
This paper highlights the public accounting office's
practices and responsibilities in maintaining legal and ethical accountability.
This paper discusses issues of data privacy and communication encountered, such
as the sharing of contact numbers without consent. It also provides an overview
of the process and fund handling in public offices.
Keywords: Governance, ethics, accounting, public office
Introduction
The accounting office manages records, funds, and
transactions based on laws and rules. These follow set duties to ensure proper
use of public money. Republic Act 10173 stipulates that personal data must not
be shared without the individual's permission. This law applies to all offices
that handle forms and files with private details. Republic Act 6713 states that
staff must avoid offers or actions that may compromise fair work practices.
This includes gifts from suppliers and favours from contractors. These laws aim
to guide the conduct of public workers in all duties. Presidential Decree 1445
reminds offices to use funds only for the tasks allowed. Fund 603 must be
utilised in the project plan. If staff do not follow rules, the work
suffers—delays, errors, and wrong hires block results. Offices must review how
rules are applied in daily tasks. The focus must be on steps that ensure
control and fairness. The goal is to protect records, funds, and duties from
misuse and abuse.
Keywords: Accountability, Public Service, Fund Management, Ethical Conduct, Data
Privacy
Blurred
Lines: Data Privacy and Ethical Communication in Public Institutions
Under
Republic Act No. 10173 or the Data Privacy Act of 2012, personal information
should not be disclosed or used without consent, particularly in a workplace
setting. Unfortunately, this law is not always observed in practice,
highlighting the need to promote digital professionalism and more precise
communication boundaries within public institutions.
The school administration serves as a
central force in managing the institution. However, unethical conduct still
arises, including the leaking of mobile numbers. As Administrative support,
such actions undermine privacy and damage the office's credibility. This occurs
when employees share contact numbers to reduce their workload in handling
follow-ups. As a result, suppliers and contractors made unsolicited calls about
voucher and payment status.
These calls occurred beyond work
hours, including late nights and weekends. Calls should be handled in a proper
setting, especially when they involve payment processes. Information of this
nature should not be discussed through random phone calls. Such practices can
compromise the institution's reputation and the integrity of its financial
operation. At the same time, it blurs the line between professional
responsibilities and personal boundaries. It can become unclear whether such
levels of access and urgency fall within the scope of one's duty or cross
professional and ethical boundaries.
Exercising discretion in determining
the relevance of messages is a critical aspect in maintaining professional
boundaries and ensuring that integrations align with organisational priorities.
This practice reflects a broader lesson in ethical behaviour within an
organisation—the importance of setting boundaries, respecting time, and acting
with discernment. Ethical communication means being thoughtful, respectful, and
professional in choosing how and when to respond. It means focusing on tasks
and interactions that uphold organisational values and promote a respectful,
efficient workplace.
Transparency
and Integrity in Government Disbursements
Under
Section 7(d) of RA 6713, "Public officials and employees shall not solicit
or accept, directly or indirectly, any gift, gratuity, favor, entertainment,
loan or anything of monetary value from any person in the course of their
official duties or in connection with any operation being regulated by, or any
transaction which may be affected by, the functions of their office."
This provision is relevant, as we are
directly involved in processing disbursement vouchers and handling financial
transactions. There have been instances where suppliers or contractors attempt
to offer gifts or cash incentives in exchange for expedited processing of their
DVs. These incidents occurred through phone calls and personal interaction.
Accepting such offers not only violates ethical standards but also undermines
the fairness and transparency upheld in the conduct of public sector finance.
If this happens, some transactions may be delayed. This creates perceptions of
favouritism or corruption that compromise the office's integrity.
All transactions must be processed
strictly by established policies, complete documentation, and merit, without
regard for personal connections. Within the accounting office, personnel serve
not merely in administrative clerical capacities, but as frontliners in
upholding the ethical standard. The acceptance of gifts or personal favours has
no place in a public academic institution, where transparency, accountability,
and student welfare must take precedence. This ethical principle is especially
critical when suppliers or contractors attempt to influence outcomes, making
impartiality and professional integrity essential at all times.
Trust
Receipts and Ethical Accountability in Project Fund Management
Trust
Receipts, formally recognised as Fund 603 under the Unified Account Code
Structure (UACS), refer to projects financed by private entities,
non-government organisations, or other government agencies. These funds are not
considered part of the agency's regular income and must be utilised strictly
for their intended purpose. Under Presidential Decree No. 1445, the Government
Auditing Code of the Philippines, Section 7 states that government funds must
be used only for their intended purpose. Section 16 states that trust funds
must be separately recorded and used strictly for their intended purpose.
Transactions under this fund must
fully comply with laws, regulations, and documentation requirements. Project
leaders must ensure that every transaction, notably the purchase of supplies
and materials, is properly coordinated with the accounting office. In-charge
bookkeepers are responsible for validating documents and ensuring that
disbursements are aligned with the approved budget. Failure to do so may result
in misuse of funds. This can damage the institution's reputation and undermine
the trust of funding agencies.
The project involves deploying
project-based teams. Project leaders are tasked with hiring project-based
personnel through fair and ethical hiring practices to promote transparency and
merit-based selection. These personnel must understand that their work is based
on a limited budget and specific project targets. A clear understanding of
contract terms is necessary to ensure alignment with the project's scope,
timeline, and financial limits. Project leaders must document and track work
performance consistently to avoid delays in payment processing. Failure to do
so can result in incomplete or inconsistent records, which may lead to
operational issues. These lapses reflect weaknesses in project oversight and
affect overall implementation. Each step in the process requires careful
attention to ensure that records accurately reflect actual output and
timelines. All documents must support the legitimacy of work done within the
approved budget.
Collaboration among the Accounting
Office funding sources and project leaders is critical. Proper coordination
ensures a smooth flow of financial documentation, reducing the risk of payment
delays. Errors in documentation can be avoided when roles are clearly defined
and followed. When each party fulfills its responsibilities, the process
becomes efficient and transparent. Clear guidelines must be followed from
hiring to evaluation to support accountability. Timely action supports project
success within budget and schedule.
Conclusion
This paper discusses key issues in data handling, fund
use, and staff conduct in public accounting offices. It explained how sharing
contact numbers without consent affects privacy and leads to calls outside work
hours. This practice blurs the line between personal space and work duties. It
confuses and weakens trust in the process. Staff must adhere to established
rules of communication and protect private information at all times.
The paper also explained how some suppliers offer gifts
to speed up disbursement. This action breaks rules and creates bias in payment
processing. It leads to unfair results and disrupts the workflow. Staff must
reject all offers linked to their role. Each transaction must be based on clear
rules and complete records. Work must be done without personal gain or external
pressure.
The study also covered Fund 603. This fund is used for
projects with support from other groups. The rule is to use it only for what is
planned. PD 1445 requires complete records and proper use of all funds. Weak
checks, incorrect paperwork, and delays reveal gaps in the system. These gaps
affect the outcome of the work. Project leaders must be familiar with each step
and follow through on each task. Staff must track all work and ensure that each
step aligns with the plan.
Clear rules guide all actions in the accounting office.
Each role must be clear. Each staff member must act based on the task at hand,
not on personal favours. Funds must be used with care. Data must be kept safe.
Work must be tracked and checked. All actions must follow the law and order. When
each part is done with care, the whole process stays fair. The goal is to build
trust through clear steps, actual work, and complete care in all tasks.
Republic of the Philippines. (2012). Data Privacy Act of 2012 (Republic Act No. 10173). Official Gazette. https://www.officialgazette.gov.ph/2012/08/15/republic-act-no-10173/
Republic of the Philippines. (1978). Government Auditing Code of the Philippines (Presidential Decree
No. 1445). Official Gazette. https://www.officialgazette.gov.ph/1978/06/11/presidential-decree-no-1445/
Republic of the Philippines. (1989). Republic Act No. 6713: Code of Conduct and Ethical Standards for
Public Officials and Employees. Office of
the Ombudsman. https://www.ombudsman.gov.ph/docs/republicacts/Republic_Act_No_6713.pdf
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