Page 19 - Code of Ethical Business Conduct

Code of Ethical Business Conduct 17
Complete and Accurate Books

and Records

Applicable laws and regulations establish the following requirements
with regard to record-keeping and communications:
• Martin Marietta’s financial statements and all books and records on which they
are based must timely and accurately reflect all transactions of Martin Marietta.
• All disbursements of funds and all receipts must be properly and promptly
recorded.
• No undisclosed or unrecorded fund may be established for any purpose.
• No known false or artificial statements or entries may be made for any purpose
in the books and records of Martin Marietta or in any internal or external
correspondence, memoranda, or communication of any type, including
telephone or wire communications.
• No employee will take any action to fraudulently influence, coerce, manipulate
or mislead any independent auditor of Martin Marietta’s financial statements for
the purpose of rendering the financial statements materially misleading.
• Misapplication or improper use of corporate or customers’ funds or property, or
false entry to records by employees or others, may result in disciplinary action,
up to and including termination.
• Records containing personal data about employees, officers and directors are
confidential. They are to be carefully safeguarded and kept current, relevant
and accurate. They should be disclosed only to authorized personnel and in
accordance with lawful process.
• Financial information can be made available outside the Company only with
proper prior authorization.

What is Fraud?

• Submitting false expense reports
• Misappropriating Company
property or assets
• Forging or altering checks
• Not recording revenue
• Not accurately and timely
reporting transactions
• Improperly changing Company
records or financial statements
• Fraud is not a mistake
Fraud is not only unethical, it is
also illegal.