Q1 2022 Integrity Advocate

"The Accidental Email"

“The Accidental Email” is a fictional story that illustrates ethical choices related to reporting ethics violations. Each employee’s ethical choices play an important role in maintaining a company’s reputation for fair, honest business practices.

At the end of a long, chaotic week, Francine decided to check her emails before heading home. The upcoming week’s stockpile of messages would be massive enough without being added to what had accumulated while she’d been cooling her heels in a lengthy Friday afternoon staff meeting.

She scrolled through the unread messages. There were several informational emails from Raul, her manager, and some requests for status reports on a few ongoing projects. There were numerous messages on which she and several others in her department had been copied as a courtesy, and an email from her friend from another department, Lexi, inviting her to lunch next week. She also perused some updates from industry organizations to which she belonged. The usual stuff.

But then one email, in particular, caught her eye. It was from Megan Morehouse, the company’s finance VP. As she quickly skimmed the text, ready to delete the email, Francine realized two things. First, the message had been sent to her by mistake, intended instead for “the other” Francine, Francine DuChamp, who worked in Accounting. Second, it contained explicit instructions to that employee about how to cover up a major financial accounting error.

She read the email over again, hoping she’d misinterpreted it, but ending up convinced of—and horrified by—its intent. She wasn’t sure what to do, and she certainly wasn’t going to take action at the close of business on the eve of a weekend. However, she printed a hard copy of the email and then filed the email in her saved folder for safekeeping until she could figure out her next move.

On Monday, she went out for an off-site lunch at a nearby deli with Lexi. After they’d settled into a booth with their sandwiches, she decided to broach the topic.

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The Dilemma

“What would you do?,” Francine asked, “if you knew that something was being done in the company that wasn’t entirely above board?”

“That depends,” said Lexi. “Are you the one who’s messing up?” She chuckled.

“Lexi, I’m serious,” said Francine. “And no, it’s not me, it’s this email I received by mistake from accounting.”

“Well, if it’s something that impacts our company financially, that could be huge,” Lexi said.

Francine looked thoughtful. “Maybe I should just forget about what I found out by accident.”

“I don’t know what you found out, exactly, but what I do know is it’s bothering you,” said Lexi, as she speared her pickle. ”You’ve got to report it, especially if it’s related to financial stuff.”

“Are you sure, you think I’m required to?” asked Francine.

I know how we can be sure,” said Lexi, picking her phone up from the table. “Let’s look it up in the Code of Business Conduct on the company’s website, they post it out there, it’s public.”

Francine picked at her lunch while Lexi scanned the Code. After a minute or two Lexi said, “So, it says under Getting Help on page 24 that if an employee becomes aware of any concerns respecting the financial integrity of the company, including questionable accounting or auditing matters, he or she must bring it to the attention of management or Business Integrity and Compliance.”

“How can I be sure they’ll follow up on it?” said Francine. “It seems like a pretty bad thing. I mean, heads might roll. Or even worse, the company might just look the other way.”

“In that same Getting Help section, it says all reports are taken seriously and will be investigated in a manner and to the extent appropriate based on its nature,” Lexi responded. “Besides, BI&C and management know the importance of accurate financial records and understand there’s stiff penalties–fines, imprisonment, loss of employment– when a public company cannot guarantee its records are current and accurate, especially if there’s any funny business. They can’t turn a blind eye.”

“Thanks,” said Francine. “I’ve got a call to make.”

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Points to Consider

Imagine the fictitious story above happened at MPC and consider how you’d answer these questions:

1. Do you agree with Lexi that Francine is required to report the situation?
     Yes. As with any other type of known or suspected misconduct, employees have an affirmative duty to report questionable accounting                   matters.

2. What if Francine is concerned about sharing her identity, can she really make an anonymous report if she chooses?
     Yes, she can contact the company’s Integrity Helpline at FuelingIntegrity.com or (855) 857-5700^[1] to make an anonymous report.                         Complaints or concerns regarding questionable Accounting Matters reported are kept confidential and information regarding such                           complaints, including the identity of the source of such complaints, will only be revealed when necessary to carry out the intent of the                   company’s Whistleblowing as to Accounting Matters policy or in such circumstances where the company is required by law to release such           information.

3. How can Francine be sure her report is taken seriously?
     Upon submitting a report through the Integrity Helpline, the reporting party will receive an access code and password to check the status of         their report in Convercent, the system through which reported concerns are managed.

4. Is Francine at risk for being disciplined if she reports the situation?
     No. Filing a good faith report will never be a cause for disciplinary action.

 

Reference Policies:
Policy #2004 – Whistleblowing as to Accounting Matters
Policy #2007 - Anti-Retaliation for Reporting Illegal or Unethical Conduct
Policy #2008 - Reporting of Illegal and Unethical Conduct
Code of Business Conduct

 

_{[1] Mexico - All Carriers 800.681.6945; Telmex 001 866 376 0139; Singapore – All Carriers 800.852.3912; Singapore Telecom 001 800 1777 9999}