Whistleblower Disclosure Effective Date: June 25, 2014

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1 Whistleblower Disclosure Effective Date: June 25, 2014 PURPOSE Whistleblower complaints/concerns are governed by the Corporation s Whistleblower Disclosure Policy and Program, the Public Interest Disclosure (Whistleblower Protection Act (PIDA) and regulations under that Act. In this policy and program, a whistleblower complaint/concern will be referred to as a "disclosure" to be consistent with the terminology in PIDA. A disclosure means a disclosure of wrongdoing made in good faith by an employee in accordance with PIDA and this policy. The Alberta legislated Public Interest Disclosure (Whistleblower Protection) Act (PIDA) was established to: facilitate the disclosure and investigation of wrongdoing; protect those who make disclosures from reprisal; manage, investigate, and make recommendations respecting disclosures of wrongdoings and reprisals; and promote confidence in the administration of government departments, public entities and offices of the Legislature. POLICY At the Credit Union Deposit Guarantee Corporation (the Corporation) we require high standards of business conduct and ethics, as outlined in our Code of Conduct and Ethics Policy for both employees and the Board of Directors. Reaching our corporate goals is important to our success, and so is the way we achieve them. We have established a communication channel for employees to report their concerns regarding the integrity of the Corporation s accounting, internal accounting controls or auditing matters; specific danger to the life, health or safety of individuals; knowingly directing or counseling an individual to commit a wrongdoing; and/or other alleged and suspicious activities of a significant and serious nature. The Whistleblower Disclosure Policy for the Corporation: prohibits Corporation management from interfering with the right of an employee to blow the whistle; prohibits Corporation management from retaliating against an employee for having made a whistleblower disclosure; provides a procedure for receiving and addressing formal whistleblower disclosures and complaints of retaliation for whistleblowing. Whistleblower Disclosure Page 1 of 6

2 Confidentiality Confidentiality will be maintained at all stages of a whistleblower disclosure, except as required by law. This includes the confidentiality of the employee making the disclosure, individuals alleged to have committed the wrongdoing, any witnesses, and others involved in the process. Employees of the Corporation may report a serious issue or concern, without retaliation, by following the Whistleblower Disclosure Program. PROGRAM Procedures have been developed to support this Whistleblower Disclosure Policy and outline the steps involved in receiving and addressing whistleblower disclosures. This Program will help the Corporation deal with issues on a proactive basis and avoid negative consequences that could arise as a result of delayed action. Procedures are in place to receive, retain, investigate and act on disclosures from employees. This includes the reporting of: illegal acts a contravention of an Act, a regulation made pursuant to an Act, an Act of parliament of Canada, or a regulation made pursuant to an Act of the Parliament of Canada; an act or omission that creates a substantial danger to the health and safety of individuals or to the environment; gross mismanagement of public funds or a public asset; or knowingly direct or counsel an individual to commit a wrongdoing as mentioned in the above instances. Some examples include the following: possible violations of the Corporation s accounting policies and Code of Conduct and Ethics Policy, fictitious accounting transactions, fraudulent acts, theft or embezzlement of Corporate funds and assets, receipt of bribes, kickbacks or gifts of significant value by an employee, awarding of contracts contrary to established policies, payment of suspicious looking invoices, gross misuse of corporate funds or assets, abuse of positions of authority, unauthorized destruction of Corporation records and assets, non compliance with a bylaw, policy, procedure, Banking Resolution or spending authority of a nonminor nature, improper use of personal information or credit union information for employee s own personal benefit. The above is not a comprehensive list of matters covered under the Whistleblower Disclosure Policy and Program. It is intended for guidance only. Whistleblower Disclosure Page 2 of 6

3 Submission of a Whistleblower Disclosure Any employee who believes they have witnessed an act of wrongdoing should report the incident. An employee who is considering making a whistleblower disclosure may request information or advice from a member of the management team or Human Resources (if they feel it is appropriate in the circumstances), a Designated Officer, and/or the Public Interest Commissioner. If an employee reasonably believes they have information that could show a wrongdoing has been committed, or is about to be committed, or that the employee has been asked to commit a wrongdoing, the employee may make a disclosure to the Designated Officer, as outlined in this policy. Any delays in disclosure of wrongdoing may make it more difficult to conduct a proper investigation and to take prompt remedial action in connection with the matter, if so required. Employees are encouraged to follow the Corporation s formal disclosure procedure. The Whistleblower Disclosure Form is available to assist in documenting the necessary information. At the time an employee makes a disclosure to the designated officer, the employee may also make the disclosure to the Public Interest Commissioner (Commissioner) to advise the Commissioner that the disclosure has been made to the Designated Officer. A Whistleblower Disclosure should be signed by the employee. An unsigned submission makes it extremely difficult for the Designated Officer to exercise due diligence, and could delay or limit remedial action. If the disclosure is anonymous, however, as much detailed information as possible should be provided to allow for a thorough review and investigation. All submissions will be treated with the upmost respect and confidentiality. Where a reprisal is taken as a result of a Whistleblower Disclosure, an employee may make a written complaint directly to the Commissioner. A Whistleblower Disclosure may be made directly to the Commissioner in the following circumstances: If the employee has made a disclosure in accordance with the procedures in section 5 of PIDA and an investigation concerning the disclosure has not been completed in accordance with those procedures; If the employee has made a disclosure in accordance with the procedures in section 5 of PIDA and the matter has not been resolved within the time periods established under those procedures (time periods must be compliant with section 3(7) of the PIDA regulations); If the employee has made a disclosure in accordance with the procedures in section 5 of PIDA, the investigation has been completed, a final decision has been issued relative to the disclosure and the employee is dissatisfied with the decision; If the subject matter of the disclosure involves the employees chief officer or designated officer; If disclosure is believed to be a matter of imminent risk of a substantial or specific nature to the life, health or safety of individuals, or to the environment; If the employee has made a disclosure to their designated officer however is unable to complete the procedures because of a reprisal directed towards them, or reasonably believes a reprisal is likely to be taken or directed towards them, if the disclosure is made in accordance with section 5 of PIDA. Whistleblower Disclosure Page 3 of 6

4 Officers The Corporation has appointed the following positions: Chief Officer President & CEO The head of the Corporation and carries the responsibility for implementing and overseeing the Act. Designated Officer Chair, Audit & Finance Committee Authorized to receive, manage and investigate whistleblower disclosures. Alternate Designated Officers Chair, Governance & Human Resources or the Chair, Board of Directors Authorized to receive, manage and investigate whistleblower disclosures. Refer to Corporation s Website for contact information for Designated Officers. Review of a Whistleblower Disclosure The Designated Officer will promptly review each disclosure when received and advise the Chief Officer of the planned timelines for considering the disclosure. The Audit & Finance Committee may be informed of the receipt of a disclosure if appropriate. An incamera session may be scheduled if required. The Chair, Audit & Finance Committee is always notified of a disclosure. If this is not appropriate, then the Chair of the Board must be notified. Disclosures submitted will be retained by the primary Designated Officer in confidential files. Access to these files shall be restricted to the Designated Officer(s) and anyone delegated access by the Designated Officer(s). This will be on a case by case basis. All disclosures, and related documentation, will be retained as per the Corporation s records retention schedule. Response to a Whistleblower Disclosure The Designated Officer will review any disclosures received and may submit a tracking report summarizing the disclosure(s) to the next scheduled Audit & Finance Committee in camera session, as appropriate. A task may be delegated to a subcommittee of the Board of Directors or to an individual within management (so long as that individual has no involvement with the issue raised) or take any other action deemed appropriate including retaining outside advisors. The Audit & Finance Committee may review recommended actions from a Designated Officer. The Designated Officer who received the disclosure is the contact person for an employee for follow up with on the status of their disclosure. Receipt of all disclosures will be acknowledged promptly unless they are anonymous or the individual specifically requests otherwise. The Designated Officer will maintain a record of these acknowledgements, including their date and all other actions taken. Whistleblower Disclosure Page 4 of 6

5 Timelines Except in exceptional circumstances, the Corporation expects to complete an investigation and provide resolution recommendations within 30 days after receipt of a disclosure. When addressing disclosures with exceptional circumstances, the Corporation expects to complete an investigation and provide resolution and recommendations within the timelines as set out in PIDA, and earlier than these timelines where possible. Whistleblower Disclosure Protection The Corporation will not take any adverse action against an employee as a result of their good faith disclosure, report or concern in accordance with these procedures. The Corporation will not discharge, demote, suspend, threaten, harass or in any manner discriminate against any employee in the terms and conditions of employment, as a result of their good faith disclosure, report or concern. Any retaliation by Corporation employees against anyone who honestly reports a concern about possible violations, including illegal or unethical conduct, will not be tolerated and will be cause for disciplinary action, up to and including termination of employment. Any retaliation by Corporation employees against anyone who has made a whistleblower disclosure under this policy will be reported to the Commissioner. Submission of unfounded allegations, particularly where they may harm the reputation of any employee, is itself a serious offence which will not be tolerated and will be cause for disciplinary action, up to and including termination of employment. COMMUNICATION Any questions regarding this Policy and Program should be directed to Human Resources. The President & CEO is responsible for the interpretation and implementation of this Policy and Program. Information regarding Whistleblower Disclosure may be distributed or communicated to employees through , team meetings, posters, etc. MONITORING & REPORTING Employees will be required to annually acknowledge having read the Whistleblower Disclosure Policy and Program, and acknowledge their obligation to disclose information under the Whistleblower Policy. Program changes will be reported to the Board of Directors. Whistleblower Disclosure Page 5 of 6

6 The Designated Officer is required to prepare and provide a summary investigation report to the Chief Officer. This report may also be provided at the next scheduled Audit & Finance Committee in camera session, as appropriate. The report should outline the number of disclosures received, whether the disclosure was substantiated, whether the timelines were met, and where applicable, any recommendations on corrective action. The Designated Officer(s) will provide the information for the Whistleblower Disclosure for Annual Report to meet the reporting requirements outlined in PIDA, and provide that disclosure to the Chief Officer for inclusion in the Corporation s Annual Report. REVIEW All Policies and Programs are subject to legislated revisions. A review of this Policy and Program will be conducted within three (3) years. REFERENCES Public Interest Disclosure (Whistleblower Protection) Act Public Interest Disclosure (Whistleblower Protection) Regulations Public Interest Commissioner Website Credit Union Deposit Guarantee Corporation Whistleblower Disclosure Designated Officer Procedure Declaration on the Whistleblower Disclosure Policy and Program Whistleblower Disclosure Form Whistleblower Disclosure for Annual Report Version # Section Reason for Change August 27, 2014 New Policy replacing General Whistleblower (VII-4) Whistleblower Disclosure Page 6 of 6