Which ethical principle should a certifying officer uphold?

A certifying officer plays a critical role in safeguarding public funds and ensuring that financial transactions are conducted ethically and transparently. Upholding integrity and accountability is paramount for a certifying officer, as these principles ensure that all actions taken are honest and responsible. Integrity involves maintaining a strong moral compass, acting in the best interest of the public, and ensuring that financial dealings are conducted with transparency.

Accountability means that the certifying officer must take responsibility for their actions and decisions, ensuring compliance with laws and regulations. This fosters trust among stakeholders and the community, which is essential for maintaining the integrity of public financial management.

While the other options presented may touch on aspects of financial management or procurement practices, they do not encompass the foundational ethical principles that guide a certifying officer’s responsibilities. The emphasis on integrity and accountability directly supports the officer’s duty to manage public funds judiciously and ethically.