Corporate Governance - Employee Complaint Procedure for Accounting/Audit Matters
CALIFORNIA WATER SERVICE GROUP
Employee Complaint Procedures for Accounting and Audit Matters
Summary: This procedure is for reporting illegal or unethical accounting or auditing practices for California Water Service Group and its subsidiaries ("Company"). The Company encourages employees to report any illegal or unethical accounting or auditing practices that they believe in good faith have not been properly dealt with by management. If an employee believes in good faith that corporate officers have not dealt with the issue properly, he/she may submit a report to independent, outside attorney, Ms. Julie Finley, Esq., of Star Finley LLP. Good faith does not mean that the employee has to be right - but it does mean that the employee believes he/she is providing truthful information. All reports are kept confidential. Reports may be submitted anonymously.
Effective Date: December 22, 2006
Procedures:
To report issues to management, please submit them to Lynne McGhee, Corporate Secretary or Martin Kropelnicki, Chief Financial Officer via company mail or regular mail.
Employees are encouraged to identify themselves, provide all known facts and provide as many details as possible to assist with the investigation. Employees may need to be contacted for further information as part of the investigation. Anonymous reports will also be accepted. All reports will be handled on a confidential basis. Employees will not be disciplined, lose their job, or be retaliated against for asking questions or voicing concerns about Company accounting or auditing practices.
When a report is received, with the exception of those submitted anonymously, the reporting person will receive a confirmation of receipt and another notification when the investigation is closed. Due to privacy issues, the reporting person will not be notified of actions taken.
Contact information:
| |
Company mail: Location - GO
Submit to either Lynne McGhee or Martin Kropelnicki |
| Mark envelope: |
"TO BE OPENED BY ADDRESSEE ONLY
PERSONAL AND CONFIDENTIAL" |
| By regular mail: |
1720 N. First Street, San Jose, CA 95112 |
| Mark envelope: |
"TO BE OPENED BY ADDRESSEE ONLY
PERSONAL AND CONFIDENTIAL" |
California Water Service Group
Employee Complaint Procedures for Accounting and Audit Matters
If the reporting employee believes the issue has not been dealt with properly by management or corporate officers; or if the issue involves corporate officers, then submit a report using the following procedures.
Procedures:
Please submit the report to Ms. Julie Finley, Esq., Starr Finley LLP. Ms. Finley, as a licensed attorney, has a duty and obligation to review the report and take appropriate action, which may include submission of the matter to the Chair of the Audit Committee of the Board of Directors or to the Company.
Reports forwarded to the Chair of the Audit Committee will only be shared with the Company if the Chair decides that it is the correct course of action. The Chair may launch an independent investigation without notifying the management or corporate officers of the Company.
Employees are encouraged to identify themselves, provide all known facts and provide as many details as possible to assist with the investigation. Employees may need to be contacted for further information as part of the investigation. Anonymous reports will also be accepted. All reports will be handled on a confidential basis. Employees will not be disciplined, lose their job, or be retaliated against for asking questions or voicing concerns about Company accounting or auditing practices.
When a report is received, with the exception of those submitted anonymously, the employee will receive a confirmation of receipt and another notification when the investigation is closed. Due to privacy issues, employees will not be notified of the actions taken, unless there is a need to do so.
| By regular mail: |
Starr Finley LLP
Attorney at Law
Attn: Ms. Julie Finley, Esq.
One California Street, Suite 300
San Francisco, CA 94111 |
| Mark envelope: |
"TO BE OPENED BY ADDRESSEE ONLY
PERSONAL AND CONFIDENTIAL" |