O’JEZ Entertainment Limited - Finance Policy and Procedure Manual

O’JEZ ENTERTAINMENT LIMITED

ACCOUNTING POLICIES AND
PROCEDURES MANUAL
5TH February 2020

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Table of Contents
1. Introduction.
2. Division of Responsibilities
3. Chief Executive Officer/Managing Director
4. Executive Director/Chief Financial Officer
5. Accountant/Internal Auditors
6. Cashier
7. Financial Authorization Policy
8. Bank Account Policy
9. Chart of Accounts and General Ledger
10. Cash Receipts
11. Cash Disbursements & Expense Allocations
12. New Supplier Policy
13. Bank Account Reconciliations
14. Petty Cash Fund
15. Property and Equipment
16. Personnel Records
17. Payroll Processing
18. End of Month and Fiscal Year End Close
19. Financial Reports
20. Fiscal Policy Statements

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Introduction

The purpose of this manual is to describe all accounting policies and procedures currently in use at O’JEZ
and to ensure that the financial statements conform to generally accepted accounting principles; assets
are safeguarded; guidelines of grantors, referees and donors are complied with; and finances are
managed with accuracy, efficiency, and transparency.

All O’JEZ’s staff with a role in the management of fiscal and accounting operations are expected to
comply with the policies and procedures in this manual. These policies will be reviewed annually and
revised as needed by the staff and approved by the Executive Director and Finance Committee of the
Board of Directors.

Division of Responsibilities

The following is a list of personnel who have fiscal and accounting responsibilities:

Chief Executive Officer/Managing Director

1. Reviews and approves the annual budget

2. Reviews annual and periodic financial statements and information
3. Reviews Executive Director's performance annually and establishes the salary
4. Two members of the board will be appointed by the board to be authorized signers on the bank
accounts
5. Reviews and approves all contracts over ($00,000)
6. Reviews and approves all non-budgeted expenditures over ($00,000)
7. Reviews and advises staff on internal controls and accounting policies and procedures
8. Determines whether the organization should have an audit and, if so, chooses and contracts
with the External auditor

Executive Director/Chief Financial Officer

1. Reviews and approves all financial reports including cash flow projections
2. Sees that an appropriate budget is developed annually
3. Reviews and signs all issued checks and/or approves check signing procedures
4. Reviews and approves all contracts under ($00,000)
5. Reviews and approves all grant submissions
6. Approves inter-account bank transfers
7. Is on-site signatory for all bank accounts
8. Opens all bank statements, reviews for any irregularities, and reviews completed monthly bank
reconciliations
9. Oversees the adherence to all internal controls

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Accountant/Internal Auditors

1. Approves all program expenditures

2. Monitors program budgets
3. Reviews all payrolls and is responsible for all personnel files
4. Reviews and manages cash flow
5. Reviews and approves all reimbursements and fund requests
6. Processes all inter-account bank transfers
7. Assists Executive Director with the development of annual and program budgets
8. Reviews all incoming and outgoing invoices
9. Manages the petty cash fund
10. Receives and opens all incoming accounting department mail except bank statements
11. Monitors and manages all expenses to ensure most effective use of assets
12. Monitors grant reporting and appropriate release of temporarily restricted funds
13. Oversees expense allocations
14. Monitors and makes recommendations for asset retirement and replacement
15. Reviews, revises, and maintains internal accounting controls and procedures
16. Initiates donor thank you letter acknowledgements
17. Reviews all financial reports

Cashier

1. Overall responsibility for data entry into accounting system and integrity of accounting system
data
2. Processes invoices and receipts
3. Makes bank deposits
4. Processes payroll
5. Maintains general ledger and other accounting ledger books
6. Prepares daily, weekly, monthly and year-end financial reports
7. Reconciles all bank accounts

Finance Authorization Policy

All finance transactions as noted in this policy are to be authorized by the noted authorized person prior
to the transaction being undertaken and this policy must also be adhered to when undertaking the
finance transaction.

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Table 1: Finance Transaction and its Corresponding Authorizer

Finance Transaction Authorized Person

Bank Accounts MD/CEO
Executive Directors
Chief Financial Officer
Cash Remittance Cashier
Supervisor
Waiter/Waitress
Issuing Cash for Administrative Operations Chief Financial Officer
Expense Accountant/Auditor
Cashier
Issuing Cash for Daily Production Procurement Chief Financial Officer
Accountant/Auditor
Cashier
Authorization of New Suppliers MD/CEO
Executive Directors
Chief Financial Officer
Procurement Manager
Procurement/Purchasing Stock MD/CEO
Executive Directors
Chief Financial Officer
Accountant/Auditor
Procurement Manager
Procurement/Purchasing Assets/ Equipment MD/CEO
Executive Directors
Chief Financial Officer
Accountant/Auditor
Procurement Manager
Debt Collection MD/CEO
Chief Financial Officer
Accountant
Auditor
Payment of Invoices MD/CEO
Chief Financial Officer
Accountant

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Bank Account Policy

Opening Bank Accounts

This policy sets out the requirements for use of bank accounts, including opening, closing authorization,
variations to terms and conditions, reconciliation of bank accounts and bank account transactions.

Any new bank accounts to be opened for the business must have the authorization of MD/CEO and For
each new bank account opened, the financial system must be updated, and the bank account details
documented by Chief Financial Officer.

Bank Account Authorizations

For monies withdrawn from any bank account, whether by cheque, EFT or other online payment
method, there must be 2 persons authorizing for each payment.

The authorized persons for bank account payments are:

 MD/CEO
 One Executive Director

Each payment made must be supported by invoice, receipt or other appropriate documentation and the
authorizations must be attached to this documentation prior to payment.

Closing Bank Accounts

Where it is decided that a bank account is no longer necessary, MD/CEO will authorize the closure of the
bank account. The Chief Financial Officer will then be required to complete the following:

 Ensure all transactions with respect to the account (including Cheques drawn) have been
completed;
 Lodge with the bank a letter, signed by 2 authorized signatories advising of the closure of the
account;
 Meet the bank's requirements with respect to account closure; and
 Update the financial system and bank account Details Documentation.

Bank Account Transactions

All deposits received must be banked within 24 hours from receipt. Unallocated direct deposits of more
than 1 Month will be investigated fully to determine source of deposit. Where the source cannot be
identified, the deposit will be allocated to Un-allocate deposits Suspense Account.

Cheques outstanding for more than 6 Months will be reallocated back to the business through the
financial system. Where a payment stop on a cheque is required, this will be authorized by MD/CEO and

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the Chief financial Officer will be responsible for carrying out the following duties regarding payment
stop on a cheque:

 Ensuring the cheque has not already been presented at the bank
 Getting authorization to action the stop payment using appropriate forms from the bank
 Ensuring the bank receives notification of the stop payment notice
 Receiving confirmation of action from the bank of the stop payment
 Ensuring the details of the stop payment are kept in the stop payment folder.

Chart of Accounts and General Ledger

O’JEZ Entertainment Limited and Its Subsidiaries has designated a Chart of Accounts specific to its
operational needs and the needs of its financial statements. The Chart of Accounts is structured so that
financial statements can be shown by natural classification (cash, sales or expense type) as well as by
functional classification (Events vs. Maintenance vs. administration). The Accountant is responsible for
maintaining the Chart of Accounts and revising as necessary on approval by the Board or MD/CEO. The
Chart of Accounts is attached to this manual as an addendum.

The general ledger which comprise of all major accounting books such as CASH BOOK, POS JOURNAL,
SALES JOURNAL, EXPENDITURE BOOK, INVENTORY EVALUATION BOOK is maintained using our
accounting policies and process. All input and balancing is the responsibility of the cashier with final
approval by the Accountant after a thorough internal check by the Auditor.

The Accountant/Auditor should review the general ledger on a periodic basis for any unusual
transactions.

Cash Receipts

Cash receipts generally arise from:

1. Sales of Products & Services: These are income generated through direct sales from the
Restaurants, Bar, Pool. It starts with the waiters, receptionist or cashier having direct contact
with the customer which leads to sales of products and/or services.

2. Direct Income from Halls & Rentals: These are income generated through facility, space or asset
lease for usage by the customer.

3. Events Participation and Sponsorship: These are income generated through event sponsorship,
ticketing or participation fees.

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The principal steps in the cash receipts process are:

1. CASH INFLOW: The Waiters takes order from customer, Serves the customer, bills the customer
and the customer pays via cash, POS or Bank Transfer.

2. CASH REMITTANCE: Once bill is presented to Customers, Payment is made to the Supervisor
who Collects the exact amount billed, remits immediately at the cashier point indicating the
waiters name, Payment Method, date and appends his/her signature.

3. TRANSACTION RECORD: The Cashier records the payment received accordingly with emphasis
on the waiter, the supervisor, the amount, payment method, the date of transaction and
appends his/her signature.

NOTE:
 On request, a receipt will be issued to the customer when needed and a copy kept for internal
purposes
 All cash received by the cashier must be counted, verified and signed off by the supervisor
remitting
 All cash will be kept in a locked, secure location and deposited within 24 business hours.

Documents Needed Includes:

 Sales Journal
 Cash Book
 POS Journal
 Bank Transfer Record
 Sales Remittance Record

Cash Disbursements & Expense Allocations

Cash disbursements and expense allocations which are generally made for:

1. Issuing Payment for Administrative Operations Expense: This has to do with expenses related
to Office Stationery, Maintenance, Monthly subscriptions, maintenance & Repairs, Monthly
Utility Bills, adverts, Phone Call card Bills etc.

2. Issuing Payment for Daily production Procurement: This has to do with daily/weekly/monthly
routine expense related to all production material procurement for kitchen, Barbecue and Bar

Depending on the nature of the expense, procurement requests are processed weekly or monthly and
then submitted for approval to the Account Department.

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On approval, all procurement requests will be processed and payment made available for the request
based on each request level of significance, scale of preference and urgency.

1. Requests for cash disbursements are submitted to Accounting in the following ways:
2. Presentation of Original invoice for procurement
3. Procurement Expense request for Kitchen (submitted on approved form)
4. Procurement Expense request for Bar (submitted on approved form)
5. Procurement Expense request for Barbecue (submitted on approved form)
6. Payment Expense request for Administrative Operations (submitted on approved form)
7. Maintenance Request Form (submitted on approved form)

NOTE:
 All invoices, Expense Request and Maintenance Request Forms must be verified and approved
by the Manager prior to being submitted to accounting.
 All Expenditures - a receipt from the vendor detailing all goods or services purchased (including
the class of service for transportation) and the specific business purpose must be presented to
the account department.
 Daily Staff Meals - a receipt must be provided showing the cost of food, beverage, and
gratuities, including the names of every person for whom food or beverage was provided, and
the specific business purpose.

The Accountant reviews all requests for payment and:

 Verifies expenditure and amount

 Seeks Approval from the Chief Financial Officer for payment if in accordance with budget
 Provides or verifies appropriate allocation information
 Provides date of payment taking into account cash flow projections
 Submits to the Cashier for processing

The Cashier processes all payments and:

 Immediately enters them into the corresponding GL Accounts Payable module

 Records transaction in the Expense Voucher with signatures of receiver, date and expense
details.
 Files all documentation in the appropriate file

Stock Control Policy

This policy provides guidelines for monitoring and managing the amount of stock within the business to
ensure that there are suitable levels of stock available production and sales at all times. This policy
covers stock in warehouse, stock in storage, stock in distribution centers.

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It is the Stock & Inventory Manager responsibility to ensure that the stock control policy is adhered to by
all employees.

Purchase of Stock

On request from the production units where the stocks are to be used,

It is the duty of the Storekeeper (or head chef in rear occasions) to:
1) Prepare a requisition bill of material (Market List or Procurement List) needed for the
preparation/production or re-stocking of products for sale
2) Submit the Bill of material to the account department.

It is the Duty of the Account Department to:

1) Receive and record the requisition bill of material from the Store or Production Department.
2) Verify, Check, Validate and sends it to the auditor
3) Auditor clears it and seek approval from the Chief Financial Officer for authorization of
purchase.
4) Account Department makes cash available for purchase
5) Commence Procurement Process by delegating duty to a Purchaser

It is the Duty of the Purchaser to:

1) Maintain “preferred suppliers” list
2) Negotiate with suppliers for best price, quality, delivery methods and returns policy
3) Procure all items on the procurement List
4) Ensures Product price, quality & quantity is Maintained according to the Company’s
Procurement standard
5) Ensures all products are packed in accordance to the Health standards when purchasing.
6) Keep up to date with sales and market trends and seek out new products for recommendation
to the Stock & Inventory Manager.

Purchase of all stock must be authorized by Chief Financial Officer and All stock purchases must be
requested by using a purchase order form and adhere to the purchasing policy.

Receiving Stock

When stock is received from the purchaser or supplier, it is the Storekeeper responsibility to:

 Review delivered items, including quantity, quality and completeness of order and match
delivery to purchase order
 Follow up and ensure correct stock order will be received where there is under-supply, over-
supply or damaged goods.
 Store the stock securely and in appropriate storage area.
 Update all stock records for receipt of goods.

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 Inform Stock and Inventory Manager, Accountant and/or Auditor of any under-supply, over-
supply or damaged goods.

Managing Stock

It is Stock & Inventory Manager responsibility to:

 Identify core stock and ensure that appropriate levels are held at all times
 Monitor all stock levels and stock turns
 Regularly review sales budgets and ensure that stock is ordered in line with budgets
 Understand each stock item – which items are the fast and slow moving stock
 Monitor re-order levels and ensure orders are placed in adequate time to reduce non-
availability of core or necessary stock items
 Ensure that all stock items are priced in line with companies policy
 Meet weekly with Accountant, Purchaser and Production Unit Heads to co-ordinate stock
purchases, review stock performance, sales performance and new market trends
 Ensure that all staff are aware of new product, price changes and procedures for accurate
recording of all stock movements
 Ensure that there are adequate controls (physical and administrative) in place to minimize theft
and/or waste of all stock items
 Organize and oversee routine physical stock taking and match records of stock taking to
administrative and financial records.

New Supplier Policy

All new suppliers to the business must be reviewed and accepted in accordance with this policy to
ensure that the supplier service is aligned with the business objectives. A new supplier must provide our
business quality product, great service, competitive pricing and efficient delivery. For each new supplier
the following information table must be completed prior to agreeing services.

Supplier Selection Background Information

Business Name of Supplier: ___________________________________________________________
Location of Supplier: ________________________________________________________________
Products/Services provided by supplier: _________________________________________________
(Attach a list if necessary)
Name of business owner/ sales representative: ___________________________________________
Contact Number: ____________________________ Email Address: _________________________
How many years has the supplier been trading?: __________________________________________

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Supplier Selection Review Checklist

For each new supplier being considered the following checklist must be completed

Is the supplier pricing competitive? YES NO

What are the payment terms for this supplier? ___________________
Does the supplier provide warranties, guarantees etc.? YES NO
Is suppliers representatives knowledgeable of the products/ services and industry: YES NO
Is there an alternative to this supplier? YES NO
Has the alternative supplier been considered? YES NO
What are the delivery services of the supplier?: ___________________________________________

Appointment of Supplier

The appointment of a new supplier will be authorized by MD/CEO and all relevant details of the supplier
will be entered into the financial system by Accountant once approval is obtained from Chief Financial
Officer. Auditor will review information entered into the financial system and independently verify the
bank account or other payment details of the supplier to ensure payments made are to the correct
supplier. The purchasing department will be notified within 3 days of the new supplier being approved.

Supplier Payment Terms

1. All purchases from suppliers must be supported by a purchase order.

2. Payment terms for all suppliers must be reviewed by Chief Financial Officer every Monthly.
Following this review each supplier must be approached to seek improved payment terms.
3. All supplier payment terms must be a minimum of 30 days.
4. Any variation to the above must be authorized by MD/CEO.
5. All supplier payments are to be reviewed to ensure that payment terms are adhered to. For
payments made to any suppliers earlier or later than the agreed terms Accountant will prepare a
report that details the reasons why payment terms have not been adhered to.
6. This report will be reviewed and authorized by Chief Financial Officer.

Bank Account Reconciliations

1. All bank statements are given unopened to the Managing Director. The Managing Director reviews
the statements for unusual balances and/or transactions.
2. The Managing Director gives the statements to the Chief Financial Officer for timely reconciliation as
follows:
 A comparison of dates and amounts of deposits and withdrawals as shown in the
accounting books and on the statement,

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 A comparison of all online Payments, POS Transactions and Mobile transfers, and
investigation of any discrepancies
 A comparison of cleared checks with the accounting record including amount, payee,
and sequential check numbers.
3. The Accountant will verify that voided checks, if returned, are appropriately defaced and filed.
4. The Accountant will investigate any checks that are outstanding.
5. The Accountant will attach the completed bank reconciliation to the applicable bank statement,
along with all documentation.
6. The reconciliation report will be reviewed, approved, dated, and initialed by the Managing Director.

Petty Cash Fund

Petty cash funds are maintained by the organization. The funds are to be used for miscellaneous or
unexpected purchases and the same approval procedures apply as mentioned in the cash disbursement
section.

1. The petty cash fund will not exceed N 50,000 and is kept in a locked file cabinet at all times.
2. The Accountant oversees the petty cash fund.
3. All disbursements made from petty cash are acknowledged in writing by the receiving party.
4. All money returned to the petty cash fund is counted and verified by the Accountant, Auditor
and
Cashier.
Receipts for items purchased with petty cash must be included with the return and should include
appropriate account allocations as well as approval from the appropriate personnel.

Property and Equipment

Property and equipment includes items such as:

5. Company furniture, File Cabinets, Lightings, Air conditioning, Fittings etc.
6. Multi-media equipment (Sound Systems, Cable TV equipment’s, Televisions etc.)
7. ICT equipment (PC hardware/software, Laptops, Projectors, MODEMS etc.)
8. Leasehold improvements

It is the organization’s policy to capitalize all items which have a unit cost greater than Five thousand
Naira (N5,000). Items purchased with a value or cost less than Five thousand Naira (N5,000) will be
expensed in the period purchased.

The depreciation period for capitalized assets is as follows:

Company Furniture/Equipment 12 months

ICT Equipment 12 months
Multi-media Equipment 12 months
Leasehold improvements Length of lease

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NOTE:

1. A Fixed Asset Log is maintained by the Accountant including date of purchase, asset description,
purchase information, cost market value, funding source, identification number, life of asset.
2. The Log will be reviewed by the Chief Financial Officer.
3. Annually, a physical inspection and inventory will be taken of all fixed assets and reconciled to
the general ledger balances.
4. The Chief Financial Officer shall be informed in writing of any change in status or condition of
any property or equipment.
5. Depreciation is recorded at least annually. Depreciation must be computed using the straight-
line method over the estimated useful lives of the related assets. Any impaired assets
discovered during the inventory will be written down to their actual value.

Personnel Records

All personnel files are to be kept in a secure, locked file cabinet and accessed only by authorized
personnel and shall contain the following documents:

 An application and/or Resume/CV

 Staff Employment Details Form
 Staff Guarantor Form
 Signed confidentiality agreement
 Signed acknowledgement of receipt of Employee Handbook or OSM
 Emergency contact form
 And other forms as deemed appropriate by the Human Resource Manager.

Payroll Processing

1. Sign in Register are to be prepared for all staff for them to sign in and sign out their
resumption and closing time.
2. Sign in Register are to be kept at the security post at all times to be used on a daily basis
and completed in ink – unless prepared electronically.
3. Staff Sign in and sign out time should correspond with the company’s resumption and
closing time.
4. Any corrections to Sign in Register are to be made by making a single line through the
error and writing in the correction. Correction fluid and/or tape are not allowable.
5. Completed Sign in Register for the month are to be signed and dated by the Accountant
for submission to the Chief Financial Officer to approve its usage for the creation of the
payroll.

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6. Any changes to the standing information of the payroll register from the prior period
including addition of new employees, deletion of employees, or changes in base pay
rate must be sent for approval by the Chief Financial Officer.
7. The Accountant will process payroll in a timely manner and record absentee, lateness,
deductions, and any other information deemed necessary to properly reflect time
worked.
8. Paychecks will be distributed by the Account Department monthly, on or about 29th of
every month. If the regularly scheduled payroll date falls on a Saturday, O’JEZ will
attempt to deliver paychecks on Monday. If the regular payday falls on a Sunday,
employees will be paid on Monday. When a payroll date falls on a holiday, employees
will, when possible, be paid on the last business day before the holiday. Otherwise,
employees will be paid on the first business day following the scheduled payroll date.
9. If the employee requests that his/her check be turned over to a third party, the request
must be made in writing prior to distribution.
10. Employees may choose direct deposit to a designated bank account. Their paycheck is
deposited directly into the designated account on the payroll date. The employee will
receive a verification.
11. The Accountant will review payroll expenditures and allocations monthly and present a
report to the MD, Executive Directors and Chief Financial Officer.
12. All reports will be prepared and filed appropriately for administrative purposes.

End of Month and Fiscal Year-End Close

1. The Accountant will collate present a 13 set of report (12 monthly and 1 Annual Financial
Summary) of all financial transactions to the Chief Financial Officer for review.
2. The Chief Financial Officer will review and sign off on all month- and year-end journal entries.
They will be printed and filed for audit trail purposes.
3. At the end of each month and fiscal year end, the Chief Financial Officer will review all balance
sheet accounts including verification of the following balances: cash accounts, bank
reconciliations, payroll report, fixed assets report, purchases & sales and stock accounts.
4. The income and expense accounts review will include reconciliation to amounts received and
expended and verification that payroll expenses match the payroll reports.
5. Once the final monthly and fiscal year-end financial statements are run, reviewed, and approved
by the Chief Financial Officer, MD and Executive Director, no more entries or adjustments will be
made into that month or year’s ledgers.
6. At the end of the fiscal year, the Chief Financial Officer will prepare the P&L for Organization. The
P&L will be presented to the CEO, the Executive Directors and The Board for their review.

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Financial Reports

The Accountant will prepare the monthly and annual financial reports for distribution to the MD,
Executive Directors and The Chief Financial Officer. The reports comes in set and a set of report will
include:

Transactional Reports

 Sales Report
 Purchase Report
 Payroll Report
 Consumption Report
 Stock Evaluation Report
 Expense Analysis
 POS Analysis
 Product Analysis

Financial Statement

 Sales Income Report

 Purchase Expense Report
 Balance Sheet
 Profit/Loss Statement
 Forecast and Statement of Cash Flow Projections
 Trial Balance
 Inventory, Production and Analysis Statement
 Asset Management Account Report
 Bank Account Reconciliation Report
 Stock Status, Usage and Evaluation Report

Periodic and annual financial reports will be submitted to the Finance Committee and Board of Directors
for review and approval.

Fiscal Policy Statements Summary

1. All cash accounts (except petty cash) owned by O’JEZ will be held in a recognized financial
institutions which are insured by the NDIC.
2. All capital expenditures which exceed Five thousand Naira (N5,000) will be capitalized.
3. Payroll checks will not be cashed through the petty cash fund.
4. All salary advances must pass through the Office of the Chief Financial Officer for approval.

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5. No travel cash advances will be made except under special conditions and pre-approved by the
MD.
6. Any donated item (Glasses, refrigerators, chairs & tables etc.) with a value exceeding (N10,000)
will be recorded and a letter acknowledging the donation will be sent to the donor within two
weeks of the receipt of the donation.
7. The Managing Director and one designated Executive Director are the signatories on O’JEZ bank
accounts.
8. Bank statements will be reconciled monthly. All bank statements will be given unopened to the
Managing Director for review.
9. Correction fluid and/or tape will never be used in preparing Payroll or any accounting
documents.
10. Accounting and personnel records will be kept in locked file cabinets in the Administrative office
and only parties with financial, administrative and/or HR responsibility will have access to the
keys.

CONFLICTS OF INTEREST

All Staff of the organization shall not have any personal or business interest that may conflict with their
responsibilities to the organization. In the event any matter comes before the board of directors for
action concerning which a Staff, or any member of the staff’s family has a personal or business interest,
the staff shall fully disclose the same and shall not participate in any consideration of or decision related
to the matter.

The minutes shall reflect the disclosure and nonparticipation.

WHISTLEBLOWER POLICY

This Whistleblower Policy of O’JEZ Entertainment Limited:

I. Encourages all staff to come forward with credible information on illegal practices or serious
violations of adopted policies of O’JEZ;
II. Specifies that O’JEZ will protect the interest of the person from retaliation; and
III. Identifies where such information can be reported.
a. Encouragement of reporting. O’JEZ encourages complaints, reports or inquiries about
illegal practices or serious violations of O’JEZ policies, including illegal or improper conduct
by O’JEZ staff or by others on its behalf.
Appropriate subjects to raise under this policy would include financial improprieties,
accounting or audit matters, conflicts of interest, ethical violations, or other similar illegal
or improper practices or policies.
b. Protection from retaliation. O’JEZ prohibits retaliation by or on behalf of
O’JEZ against any person making good faith complaints, reports or inquiries under this
policy or for participating in a review or investigation under this policy. This protection

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extends to those whose allegations are made in good faith but prove to be mistaken. O’JEZ
reserves the right to take appropriate action against persons who make bad faith,
knowingly false, or vexatious complaints, reports or inquiries or who otherwise abuse this
policy.
c. Where to report. Complaints, reports or inquiries may be made under this policy on a
confidential or anonymous basis. They should describe in detail the specific facts
demonstrating the bases for the complaints, reports or inquiries. They should be directed
to the O’JEZ HRM. If this person is implicated in the complaint, report or inquiry, it should
be directed to the O’JEZ Secretary. O’JEZ will conduct a prompt, discreet, and objective
review or investigation. O’JEZ may be unable to fully evaluate a vague or general
complaint, report or inquiry that is made anonymously.

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Disclaimer

The information in this publication is for Account Operations guidance only.

The Board of Directors of O’JEZ Entertainment Limited assumes full ownership and attest to the
implementations of the Guidelines herein reference to the accuracy, currency or authenticity of the
information.

This document is Sanctioned and Authorised by the Board of Directors, O’JEZ Entertainment Limited.

Copyright© Department of Human Resource, Administration and Management 2020.

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