118 Whistleblower Procedures Spelman College encourages its employees to report any activity related to suspected or actual wrongful conduct, including violations of federal or state laws and regulations as well as violations of College policy, such as any policy related to academic conduct, research matters, employment matters, finance and accounting, information technology issues, athletics, or risk and safety matters. The Board of Trustees believes that feedback from employees on such issues helps to build a stronger organization.. Employees with a reasonably held concern regarding such an issue should submit their comments in writing (preferably typed), sealed in an envelope and addressed to the Secretary of the College. Comments may be submitted confidentially and, if the employee so desires, anonymously. Comments should include background information, the nature of the complaint, and whether the employee has informed management. The Secretary of the College shall forward all complaints received to the Chair of the Audit Committee who shall have the authority to appoint either internal or external personnel to investigate the complaint, if appropriate. The Chair of the Audit Committee shall receive the investigative report and, in consultation with the full Committee, dispose of the complaint as appropriate. No employee of Spelman College shall retaliate or take any adverse action against anyone for raising or helping to resolve a reasonably held concern regarding wrongful conduct. Employee confidentiality and anonymity will be provided to the extent possible.