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IV. GIFTS AND FAVORS <br />NCGS § 133-32 makes it a misdemeanor to give or to receive gifts and favors in <br />the context of contracting. This law applies to any officer or employee who <br />prepares plans, specifications, awards, or administers contracts. Cabarrus <br />County's policy is that no employee shall engage in any transaction, which is <br />incompatible with the proper discharge of his or her official duties in the public <br />interest or would tend to impair independent judgment or action in the <br />performance of official duties. <br />V. BENEFIT FROM CONFIDENTIAL INFORMATION <br />It is unethical and unlawful for any employee or former employee knowingly to <br />use confidential information for actual or anticipated personal gain, or for the <br />actual or anticipated personal gain of any other person. <br />F-5 <br />Page 15 of 48 <br />Attachment number 1 <br />Page 80 <br />