Jkandassociates Whistleblower Policy
Jkandassociates is committed to lawful and ethical behavior in all of its activities and requires its directors, officers, employees and volunteers to act in accordance with all applicable laws, regulations and policies and to observe high standards of business and personal ethics in the conduct of their duties and responsibilities.
The objectives of this Whistleblower Policy are to establish policies and procedures for:
– The submission of concerns regarding questionable accounting or audit matters by directors, officers, employees and volunteers of the organization, on a confidential and anonymous basis.
– The receipt, retention, and treatment of complaints received by the organization regarding accounting, internal controls, auditing matters or violations of the organization’s code of conduct.
– The protection of directors, volunteers and employees reporting concerns from retaliatory actions.
Reporting Responsibility
Each director, officer, employee and volunteer of Jkandassociates has an obligation to report any of the following:
– Questionable or improper accounting or auditing matters
– Violations of the organization’s code of conduct
– Violations of local, state or federal laws
– Substantial mismanagement of organization resources
Authority of Audit Committee
All reported concerns will be forwarded to the Audit Committee in accordance with the procedures set forth herein. The Audit Committee shall be responsible for investigating, and making appropriate recommendations to the Board of Directors, with respect to all reported concerns.
No Retaliation
This Whistleblower Policy is intended to encourage and enable directors, officers, employees and volunteers to raise concerns within the organization for investigation and appropriate action. With this goal in mind, no director, officer, employee or volunteer who, in good faith, reports a concern shall be subject to retaliation or adverse employment consequences. Moreover, a volunteer or employee who retaliates against someone who has reported a concern in good faith is subject to discipline up to and including dismissal from their position.
Reporting Concerns
Jkandassociates has an open door policy and suggests that employees share their questions, concerns, suggestions or complaints with their supervisor. If you are not comfortable speaking with your supervisor or you are not satisfied with your supervisor’s response, you are encouraged to speak with the Board President or a board member. Supervisors are required to report complaints or concerns about suspected ethical and legal violations in writing to the organization’s Compliance Officer, who has the responsibility to investigate all reported complaints.
Employees with concerns or complaints may also submit their concerns in writing directly to their supervisor or the Executive Director or the organization’s Compliance Officer.
Compliance Officer
The organization’s Compliance Officer is responsible for ensuring that all complaints about unethical or illegal conduct are investigated and resolved. The Compliance Officer will advise the Board President and/or Audit Committee of all complaints and their resolution.
Accounting and Auditing Matters
The Audit Committee of the Board of Directors shall address all reported concerns or complaints regarding corporate accounting practices, internal controls or auditing. The Compliance Officer shall immediately notify the Audit Committee of any such complaint and work with the Committee until the matter is resolved.
Acting in Good Faith
Anyone reporting a concern must act in good faith and have reasonable grounds for believing the information disclosed indicates an improper accounting or auditing practice or a violation of local, state or federal laws or the organization’s code of conduct. The act of making allegations that prove to be unsubstantiated, and that prove to have been made maliciously, recklessly, or with the foreknowledge that the allegations are false, will be viewed as a serious disciplinary offense. It may also result in discipline, up to and including dismissal from the volunteer position or termination of employment. Such conduct may also give rise to other actions, including civil lawsuits.
Confidentiality
Reports of concerns, and investigation pertaining thereto, shall be kept confidential to the extent possible.
However, consistent with the need to conduct an adequate investigation, the organization cannot guarantee complete confidentiality. Disclosure of investigation results to individuals not involved in the investigation will be viewed as a serious disciplinary offense and may result in discipline, up to and including termination of employment or dismissal from one’s volunteer position.