No. 4/2018 Pt;nuc ENTITIES CoRPORATE GovERNANCE Cap.10:3l (3) A board charter and code of ethics shall incorporate such of the principles set out in sc)ction 27 as are applicable to the public entity concemed. (4) So far as is practicable and appropriate, the board of a public entity and the chief executive officer shall consult the employees of the entity and the general public when formulating a board charter and code of ethics. (5) The Unit shall provide the board of a public entity and chief executive officer with whatever assistance it can in the preparation of the entity's board chmter and code of ethics. 27 Principles and contents of board charters and codes of ethics Every board charter and code of ethics shall give t~ffect to the foll<.)\ving principles(a) the promotion and maintenance of a high standard of professional ethics; and (b) efficient and economic use of available resources; and (c) the provision of services impmtially, fairly, equitably and without bias; and (d) responsiveness to the needs of the people of Zimbabwe, including the prompt and sensitive processing of complaints by members of the public with respect to the entity's interaction with them; and (e) co-operation with govemmcntal institutions and other public entities; and (f) openness and transparency in the internal workings and procedures of the public entity concerned, and in its dealings with the public; and (g) the maximising of the human resources of the public entity concerned; and (h) commercial viability, in the case of a public commercial entity; and generally shall be directed at ensuring efficiency, effectiveness, responsibility, accountability and honesty in the procedures, operation<; and activities of the public entity concemed. 28 Approval of board charters and codes of ethics ( 1) Having prepared a board charter in term<> of section 26, the board of a public entity shall without delay secure the line :rv1inister's approval of the charter before sending it to the Office of the President and Cabinet. (2) The line Minister may withhold his or her approval of a board charter if he or she considers that any of its provisions-(a) contravene this Act or any other enactment; or (b) are contrary to the policy of the Government or to the public interest; and in that event the public entity shall without delay alter the code to take account of the line Minister's views. (3) Having prepared a code of ethics in terms of section 26, the chief executive officer of a public entity shall without delay secure the board's approval of the code before sending it to the Office of the President and Cabinet, which shall transmit the same to the Unit for evaluation. (4) The board may withhold its approval of a code of ethics if it considers that any of its provisions-· 98