Libra Foundation is committed to maintaining materially accurate and complete financial records and to full, fair, accurate, timely and understandable disclosure in material respects in reports and documents that the Foundation files with governmental agencies or otherwise makes publicly available. To facilitate the reporting of potential accounting, control and auditing issues, the Foundation has established the following procedures for the receipt, retention and treatment of complaints regarding accounting, control and auditing matters, and the confidential, anonymous submission of concerns regarding questionable accounting or auditing matters (collectively, “Accounting Complaints”). Accounting Complaints concern matters such as fraud or deliberate error in the preparation or audit of any financial statement record of the Foundation; deficiencies in, or noncompliance with, the Foundation’s internal accounting controls; misrepresentations or false statements to or by an officer or accountant regarding a matter contained in the Foundation’s financial or audit records or reports; or other deviation from full and fair reporting of the Foundation’s financial condition. Any person, including employees of the Foundation, may submit a good faith Accounting Complaint to the officers of the Foundation or the Foundation’s Audit Committee. Employees will not be retaliated against in any way for submitting such a Complaint, and may submit Complaints anonymously and confidentially. Libra Foundation will not discharge, demote, suspend, threaten, harass or in any manner discriminate against any employee in the terms and conditions of employment based upon any lawful actions of such employee with respect to good faith reporting of an Accounting Complaint or the provision of assistance in investigating or otherwise helping to resolve the Accounting Complaint. Retaliation against a complaining employee may result in disciplinary action by the Foundation. Any reported allegations of retaliation will be investigated promptly. |
