Section 3 : Our Relationship with the Company 15
We maintain accurate books and records .
Financial integrity and fiscal responsibility are core aspects of corporate integrity . This is more than just accurate reporting of our financials . The money we spend on behalf of the Company is not ours ; it belongs to the business and , ultimately , the owners . Each employee — not just those in Finance — has a role in making sure that money is appropriately spent , our financial records are complete and accurate , and internal controls are being followed .
The financial position of the Company must be recorded in accordance with the requirements of law and generally accepted accounting principles ( GAAP ). Company policy , as well as the law , requires the Company to maintain books , records , and accounts that accurately and fairly reflect the nature of its business transactions .
Spend money wisely — as if it were your own . If you ’ re uncertain about whether you should spend money or submit an expense for reimbursement , check with your supervisor . Supervisors are responsible for all money spent and expenses incurred by their direct reports . Supervisors should carefully review spending and expenses before approving .
If you suspect or observe any conduct or irregularities relating to financial integrity or fiscal responsibility , immediately make a report to the Company ’ s Chief Financial Officer or utilize other reporting processes in this Code .
We protect the Company ’ s assets .
One of our core values is stewardship , where we acknowledge our duty to use the Company ’ s assets and resources responsibly and only for lawful , proper , and authorized purposes . The Company has three main types of assets :
• Physical assets , such as materials , supplies , software , inventory , equipment , computers , Internet access , and technologies
• Information assets , such as confidential and proprietary business information and intellectual property
• Resource assets , such as capital and Company time during the workday
Only certain Company officers and employees have the authority to make commitments affecting the Company ’ s assets . Unless properly authorized , you should not make commitments affecting Company assets .