By Timothy Collins,2014-05-16 03:41
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     American States Water Company, including all divisions, subsidiaries and plants (the

    Company”) is committed to achieving full and fair financial reporting by complying with all

    applicable public utility and securities laws and regulations, accounting standards, accounting

    controls and audit practices. As a part of the Company’s commitment, the Audit Committee of

    the Board of Directors has established procedures for the receipt, retention and treatment of

    complaints regarding accounting, internal accounting controls and auditing matters (collectively

    “Accounting Complaints”), and the confidential, anonymous submission by employees of

    concerns regarding any questionable accounting or auditing matters.

     Scope. These procedures relate only to the treatment to be given to employees’ concerns

    that are Accounting Complaints. Such complaints would include the following:

    ? fraud, deliberate error or violations of Company policy in the preparation,

    evaluation, review or audit of any financial statement of the Company,

    including its subsidiaries;

    ? fraud or deliberate error in the recording or maintenance of financial or

    accounting records of the Company or any subsidiary;

    ? deficiencies in or failures to comply with the Company’s internal

    accounting controls;

    ? misrepresentations or false statements to or by an officer, accountant, or

    employee regarding a matter reflected in the Company’s financial reports,

    financial data and discussion in SEC reports or audit reports; and

    ? misrepresentations or false statements contained in any historical financial

    statement of the Company or any subsidiary submitted to a public

    authority responsible for regulating public utilities.

The Audit Committee will oversee the treatment of any such Accounting Complaints.

     Procedure. Any Employee who wishes to raise an Accounting Complaint should contact

    the Company’s independently administered Accounting Hotline at:

     TeleSentry, Anonymous Hotline Services

     Toll free hotline number is (888) 883-1499

     Upon receipt of any complaint under this procedure, the independent third party

    administering our Accounting Hotline will determine whether the matter is an Accounting

    Complaint and, if so, will promptly inform (except to the extent that any such person is the

    subject of the complaint) the Chair of the Audit Committee, the Manager of Human Resources

    and the Internal Auditor of the Accounting Complaint so received, (together with any Counsel

    Binder: Human Resources Approval: Floyd E. Wicks Approval Date: 2/2/04 Tab: 500 Section: Employee Complaint Procedure for Doc. Number: 502 p. 1 Accounting and Auditing Matters