Emory Trust Line

1. 1 Emory Trust Line Your Confidential Channel to Report Fraud, Misconduct, and Financial or Policy Violations. 1-888-550-8850 The Emory Trust Line: Your Confidential Channel to Report Fraud, Misconduct, and Financial or Policy Violations. Are you aware of any situation that violates Emory�s commitment to the highest moral, legal, and ethical standards in financial integrity or corporate governance? Tell Us. It Matters. The Emory Trust Line, 1-888-550-8850, is designed to give you an avenue for reporting serious concerns and violations to Emory�s management in a confidential manner.The Emory Trust Line: Your Confidential Channel to Report Fraud, Misconduct, and Financial or Policy Violations. Are you aware of any situation that violates Emory�s commitment to the highest moral, legal, and ethical standards in financial integrity or corporate governance? Tell Us. It Matters. The Emory Trust Line, 1-888-550-8850, is designed to give you an avenue for reporting serious concerns and violations to Emory�s management in a confidential manner.

2. 2 Agenda During today�s presentation, we will First, provide an introduction to the Emory Trust Line, Second, describe Emory Healthcare�s contribution to the establishment of the Trust Line; Third, explain the rationale behind the establishment of the Trust Line; Fourth, reiterate Emory�s Commitment to this initiative; Fifth, list the acceptable call categories to the Trust Line; Sixth, explain where you can direct human resources-related issues; Seventh, highlight best practices and steps for anonymous callers to report issues to the Emory Trust Line. Eigth, provide guidance and steps for non-anonymous callers to report issues directly to Emory Management, AND Finally, we will be available to answer any questions that you may have. During today�s presentation, we will First, provide an introduction to the Emory Trust Line, Second, describe Emory Healthcare�s contribution to the establishment of the Trust Line; Third, explain the rationale behind the establishment of the Trust Line; Fourth, reiterate Emory�s Commitment to this initiative; Fifth, list the acceptable call categories to the Trust Line; Sixth, explain where you can direct human resources-related issues; Seventh, highlight best practices and steps for anonymous callers to report issues to the Emory Trust Line. Eigth, provide guidance and steps for non-anonymous callers to report issues directly to Emory Management, AND Finally, we will be available to answer any questions that you may have.

3. 3 Introduction Emory is committed to ensuring that employees� ethical and financial management concerns are heard and addressed in a timely manner. The establishment of the Emory Trust Line allows employees to report these concerns in a confidential and anonymous manner at any time (24 hours a day / seven days a week). Emory is committed to ensuring that employees� ethical and financial management concerns are heard and addressed in a timely manner. As a result, the Emory Trust Line is a service available to ALL faculty and staff employed by Emory University and Emory Healthcare. Administered through an independent company, Compliance Concepts, Incorporated, the Emory Trust Line is a toll-free, 24 hours a day, seven days a week telephone resource that allows you to report fraud, misconduct, and financial or policy violations in a confidential manner. Please keep in mind, that the Emory Trust Line is accessible to deaf or hearing impaired individuals using a teletype phone AND Non-English speaking callers may utilize the Trust Line as they will be forwarded to a Language Line Interpreter to help with interpretation.Emory is committed to ensuring that employees� ethical and financial management concerns are heard and addressed in a timely manner. As a result, the Emory Trust Line is a service available to ALL faculty and staff employed by Emory University and Emory Healthcare. Administered through an independent company, Compliance Concepts, Incorporated, the Emory Trust Line is a toll-free, 24 hours a day, seven days a week telephone resource that allows you to report fraud, misconduct, and financial or policy violations in a confidential manner. Please keep in mind, that the Emory Trust Line is accessible to deaf or hearing impaired individuals using a teletype phone AND Non-English speaking callers may utilize the Trust Line as they will be forwarded to a Language Line Interpreter to help with interpretation.

4. 4 Emory Healthcare�s Contribution The Emory Trust Line is a joint operation of Emory Healthcare and Emory University. Emory Healthcare established the following foundation: Of special note, the Emory Trust Line is a joint operation of Emory Healthcare and Emory University. Emory Healthcare established the following foundation for the Emory Trust Line: Emory Healthcare established the single telephone number to handle all incoming calls to the Emory Trust Line AND Emory Healthcare�s Compliance Office provides preliminary review and distribution all incoming Trust Line reports to the appropriate University and/or Healthcare management.Of special note, the Emory Trust Line is a joint operation of Emory Healthcare and Emory University. Emory Healthcare established the following foundation for the Emory Trust Line: Emory Healthcare established the single telephone number to handle all incoming calls to the Emory Trust Line AND Emory Healthcare�s Compliance Office provides preliminary review and distribution all incoming Trust Line reports to the appropriate University and/or Healthcare management.

5. 5 Rationale With Emory�s establishment of the Emory Trust Line, comes the commitment to establishing strong accountability practices across the organization. These practices include voluntary compliance with the following sections specified by the Sarbanes-Oxley Act of 2002. Guidelines provided in Section 301 of the Act resulted in the establishment of the Emory Trust Line for well-meaning employees to report � Internal control, Billing, Research, Accounting and Auditing Issues AND Guidelines provided in Section 806 of the Act resulted in the establishment of Emory�s policies and procedures that protect employees from retaliation by management for cooperating with the investigation of alleged irregularities OR reporting in good faith, alleged fraud, misconduct, financial or policy violations. With Emory�s establishment of the Emory Trust Line, comes the commitment to establishing strong accountability practices across the organization. These practices include voluntary compliance with the following sections specified by the Sarbanes-Oxley Act of 2002. Guidelines provided in Section 301 of the Act resulted in the establishment of the Emory Trust Line for well-meaning employees to report � Internal control, Billing, Research, Accounting and Auditing Issues AND Guidelines provided in Section 806 of the Act resulted in the establishment of Emory�s policies and procedures that protect employees from retaliation by management for cooperating with the investigation of alleged irregularities OR reporting in good faith, alleged fraud, misconduct, financial or policy violations.

6. 6 Emory�s Commitment Emory prohibits retaliation against any employee who in good faith reports alleged accounting/auditing irregularities or fraud or cooperates with the investigation of alleged accounting/auditing irregularities or fraud. Emory prohibits retaliation against any employee who in good faith reports alleged research misconduct (e.g., fraud, falsification or plagiarism); misuse of research funds; violations of policies or regulations regarding human subjects or animal research; or violations of HIPAA policies/regulations. The anonymous nature of reporting to the Emory Trust Line will be maintained, to the extent possible. Emory prohibits retaliation against any employee who in good faith reports alleged accounting/auditing irregularities or fraud or cooperates with the investigation of alleged accounting/auditing irregularities or fraud. Emory prohibits retaliation against any employee who in good faith reports alleged research misconduct (e.g., fraud, falsification or plagiarism); misuse of research funds; violations of policies or regulations regarding human subjects or animal research; or violations of HIPAA policies/regulations. The anonymous nature of reporting to the Emory Trust Line will be maintained, to the extent possible. Emory prohibits retaliation against any employee who in good faith reports alleged accounting/auditing irregularities or fraud or cooperates with the investigation of alleged accounting/auditing irregularities or fraud. Emory prohibits retaliation against any employee who in good faith reports alleged research misconduct (e.g., fraud, falsification or plagiarism); misuse of research funds; violations of policies or regulations regarding human subjects or animal research; or violations of HIPAA policies/regulations. The anonymous nature of reporting to the Emory Trust Line will be maintained, to the extent possible.

7. 7 The Emory Trust Line provides faculty and staff with a channel to report a wide variety of issues affecting the institution�s accounting matters, internal accounting controls, and auditing matters. As a result, the Trust Line is available to receive your concerns regarding alleged: Conflict of Interest Fraud Embezzlement Theft Financial or Policy Violations Billing or Research Misconduct Research Policies and/or HIPAA Non-Compliance The Emory Trust Line provides faculty and staff with a channel to report a wide variety of issues affecting the institution�s accounting matters, internal accounting controls, and auditing matters. As a result, the Trust Line is available to receive your concerns regarding alleged: Conflict of Interest Fraud Embezzlement Theft Financial or Policy Violations Billing or Research Misconduct Research Policies and/or HIPAA Non-Compliance

8. 8 Call Categories Handled by Other Emory Departments Although the Emory Trust Line is available to report fraud, misconduct, and financial or policy violations, please keep in mind that Emory University and Emory Healthcare have alternative mechanisms for employees to report human-resources related issues. Any human resources-related issue, including any complaint of discrimination or harassment, should be brought to the attention of your supervisor, another supervisor in your chain of command, the Human Resources Division or the Office of Equal Opportunity Programs, as appropriate. Although the Emory Trust Line is available to report fraud, misconduct, and financial or policy violations, please keep in mind that Emory University and Emory Healthcare have alternative mechanisms for employees to report human-resources related issues. Any human resources-related issue, including any complaint of discrimination or harassment, should be brought to the attention of your supervisor, another supervisor in your chain of command, the Human Resources Division or the Office of Equal Opportunity Programs, as appropriate.

9. 9 Best Practices: Anonymous Callers If you wish to report an issue in an anonymous manner, call the Emory Trust Line at 1-888-550-8850. At no time will your call to the Emory Trust Line be traced or tape recorded. In addition, Emory will not attempt to determine the identity of an anonymous caller. However, please be mindful that the information you provide may be the basis for an investigation by Emory University, and that your identity may be inadvertently discovered during the course of that investigation. As previously explained, Emory will not retaliate against any employee for reporting any concern in good faith. If you wish to report an issue in an anonymous manner, call the Emory Trust Line at 1-888-550-8850. At no time will your call to the Emory Trust Line be traced or tape recorded. In addition, Emory will not attempt to determine the identity of an anonymous caller. However, please be mindful that the information you provide may be the basis for an investigation by Emory University, and that your identity may be inadvertently discovered during the course of that investigation. As previously explained, Emory will not retaliate against any employee for reporting any concern in good faith.

10. 10 Compliance Risk Specialist This independent service, provided by Compliance Concepts Incorporated, is staffed by anne experienced team of full-time Compliance Risk Specialists trained in interviewing techniques and documenting information by phone. Each Compliance Risk Specialist executes a Confidentiality and Non-Disclosure Agreement as part of their employment. This independent service, provided by Compliance Concepts Incorporated, is staffed by anne experienced team of full-time Compliance Risk Specialists trained in interviewing techniques and documenting information by phone. Each Compliance Risk Specialist executes a Confidentiality and Non-Disclosure Agreement as part of their employment.

11. 11 Call Process When you call, a Compliance Risk Specialist will gather specific information from you related to the reported activity. You may be asked additional questions. If you wish to remain anonymous, the Compliance Risk Specialist will assign you a unique reference code that will be used throughout the investigative process. At the end of the call, the Compliance Risk Specialist will give you a time to call back to find out the status of your report. If you choose to identify yourself during the call, the appropriate university contact person may talk to you directly about your concern. Within 24 hours (and possibly sooner, depending on the level of urgency associated with the call), a detailed written report will be prepared by the Compliance Risk Specialist and forwarded to the Emory contact person, who will ensure that the information is provided to the specific department that will conduct anne appropriate and prompt inquiry. When appropriate, the results of the investigation will be relayed back to the Compliance Risk Specialist and communicated to you. Special reports will be provided to the Board of Trustees Audit Committee. When you call, a Compliance Risk Specialist will gather specific information from you related to the reported activity. You may be asked additional questions. If you wish to remain anonymous, the Compliance Risk Specialist will assign you a unique reference code that will be used throughout the investigative process. At the end of the call, the Compliance Risk Specialist will give you a time to call back to find out the status of your report. If you choose to identify yourself during the call, the appropriate university contact person may talk to you directly about your concern. Within 24 hours (and possibly sooner, depending on the level of urgency associated with the call), a detailed written report will be prepared by the Compliance Risk Specialist and forwarded to the Emory contact person, who will ensure that the information is provided to the specific department that will conduct anne appropriate and prompt inquiry. When appropriate, the results of the investigation will be relayed back to the Compliance Risk Specialist and communicated to you. Special reports will be provided to the Board of Trustees Audit Committee.

12. 12 Best Practices: Non-anonymous Callers If you wish to report issues directly to Emory, Speak to your manager or any senior administrator OR Emory University employees may call the Internal Audit Office directly at 404-727-6146 and Emory Healthcare employees may call the Compliance Office directly at 404-778-2757 If you wish to report issues directly to Emory, Speak to your manager or any senior administrator OR Emory University employees may call the Internal Audit Office directly at 404-727-6146 and Emory Healthcare employees may call the Compliance Office directly at 404-778-2757

13. 13 Questions Thank you for joining us today for the presentation of the Emory Trust Line. Remember, The Emory Trust Line is Your Confidential Channel to Report Fraud, Misconduct, and Financial or Policy Violations. Call the Emory Trust Line at 1-888-550-8850. Please let us know if you have any questions at this time OR feel free to contact the Emory Internal Audit Office at 404-727-6146 or the Emory Healthcare Compliance Office at 404-778-2757. Thank you.Thank you for joining us today for the presentation of the Emory Trust Line. Remember, The Emory Trust Line is Your Confidential Channel to Report Fraud, Misconduct, and Financial or Policy Violations. Call the Emory Trust Line at 1-888-550-8850. Please let us know if you have any questions at this time OR feel free to contact the Emory Internal Audit Office at 404-727-6146 or the Emory Healthcare Compliance Office at 404-778-2757. Thank you.

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