What is the concept of due care?

The concept of due care refers to the obligation of individuals, particularly those in professional roles, to act with a certain level of competence and diligence while carrying out their responsibilities. This principle ensures that professionals, such as government financial managers, conduct their duties with the necessary attention to detail and expertise expected in their field. Due care involves making informed decisions, exercising professional judgment, and continuously updating one's knowledge and skills to meet the standards of the profession.

In a governmental context, due care is essential to maintain public trust and accountability. It requires professionals to stay informed about relevant regulations, standards, and practices in their field, thereby ensuring that their work is performed accurately and effectively for the benefit of the public. This commitment to quality and thoroughness reflects the ethical obligation to serve the public interest and uphold the integrity of governmental operations.