We are committed, and it should be the objective of each employee, officer and board member involved in the disclosure and financial reporting process, to providing investors with full, fair, accurate, timely and understandable disclosure in the periodic reports that we are required to file with the Securities and Exchange Commission and other government agencies and in other public communications we make.
To this end, we will:
- Comply with generally accepted accounting principles or regulated accounting principles, as applicable, at all times.
- Maintain a system of internal accounting controls that will provide reasonable assurances to management that all transactions are properly recorded.
- Maintain books and records that accurately and fairly reflect the company’s transactions.
- Prohibit the establishment of any undisclosed or unrecorded funds or assets.
- Maintain a system of internal controls that will provide reasonable assurances to management that material information about the company’s periodic reports are being prepared.
- Present information in a clear and orderly manner and avoid the use of legal and financial jargon in the company’s periodic reports.
The integrity of the accounting and financial reporting process depends on employees acknowledging their roles and responsibilities. Accordingly, it is each person’s responsibility to promptly bring to the attention of the company’s chief financial officer or general counsel of any material information that he or she may become aware of that could affect the disclosures made by the company in its public filings or otherwise to assist the company’s management in fulfilling its responsibilities as specified in this Code and in making the required certifications of the company’s periodic reports.
Each ONE Gas employee, officer and board member must deal truthfully with the company. That truthfulness must be reflected in account statements, expense reports, financial records and every other document prepared in the course of our business. No circumstances, for example, justify the maintenance of “off-the-books” accounts to facilitate unrecorded or illegal payments. If you become aware of intentional false statements or omissions in any company document, you must report this information promptly to the Chair of the Audit Committee or the Chief Compliance Officer.
Questions & Answers
A: Report it. Inaccurate financial reporting can result in serious consequences for the company. Report the matter immediately to the Legal Department or the Chief Compliance Officer.