"WHISTLEBLOWING" POLICY

(Making a Disclosure in the Public Interest)

Introduction

Morrisroe Group is committed to the highest standards of openness, probity and accountability.

An important aspect of accountability and transparency is a mechanism to enable staff and other
members of the Company to voice concerns in a responsible and effective manner. It is a
fundamental term of every contract of employment that an employee will faithfully serve his or her
employer and not disclose confidential information about the employer’s affairs. Nevertheless, where
an individual discovers information which they believe shows serious malpractice or wrongdoing
within the organisation then this information should be disclosed internally without fear of reprisal, and
there should be arrangements to enable this to be done independently of line management (although
in relatively minor instances the line manager would be the appropriate person to be told).

The Public Interest Disclosure Act, which came into effect in 1999, gives legal protection to
employees against being dismissed or penalised by their employers as a result of publicly disclosing
certain serious concerns. The Company has endorsed the provisions set out below so as to ensure
that no members of staff should feel at a disadvantage in raising legitimate concerns.

It should be emphasised that this policy is intended to assist individuals who believe they have
discovered malpractice or impropriety. It is not designed to question financial or business decisions
taken by the Company nor should it be used to reconsider any matters which have already been
addressed under harassment, complaint, disciplinary or other procedures. Once the "whistleblowing”
procedures are in place, it is reasonable to expect staff to use them rather than air their complaints
outside the Company.

Scope of Policy

This policy is designed to enable employees of the Company to raise concerns internally and at a high
level and to disclose information which the individual believes shows malpractice or impropriety. This
policy is intended to cover concerns which are in the public interest and may at least initially be
investigated separately but might then lead to the invocation of other procedures e.g. disciplinary.
These concerns could include

 Financial malpractice or impropriety or fraud

 Failure to comply with a legal obligation or Statutes
 Dangers to Health & Safety or the environment
 Criminal activity
 Improper conduct or unethical behaviour
 Attempts to conceal any of these

Safeguards

i. Protection

This policy is designed to offer protection to those employees of the Company who disclose such
concerns provided the disclosure is made:

 in good faith
 in the reasonable belief of the individual making the disclosure that it tends to show
malpractice or impropriety and if they make the disclosure to an appropriate person (see

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 below). It is important to note that no protection from internal disciplinary procedures is
offered to those who choose not to use the procedure. In an extreme case malicious or wild
allegations could give rise to legal action on the part of the persons complained about.

ii. Confidentiality

The Company will treat all such disclosures in a confidential and sensitive manner. The identity of the
individual making the allegation may be kept confidential so long as it does not hinder or frustrate any
investigation. However, the investigation process may reveal the source of the information and the
individual making the disclosure may need to provide a statement as part of the evidence required.

iii. Anonymous Allegations

This policy encourages individuals to put their name to any disclosures they make. Concerns
expressed anonymously are much less credible, but they may be considered at the discretion of the
Company.

In exercising this discretion, the factors to be taken into account will include:

 The seriousness of the issues raised

 The credibility of the concern
 The likelihood of confirming the allegation from attributable sources

iv. Untrue Allegations

If an individual makes an allegation in good faith, which is not confirmed by subsequent investigation,
no action will be taken against that individual. In making a disclosure the individual should exercise
due care to ensure the accuracy of the information. If, however, an individual makes malicious or
vexatious allegations, and particularly if he or she persists with making them, disciplinary action may
be taken against that individual.

Procedures for Making a Disclosure

On receipt of a complaint of malpractice, the member of staff who receives and takes note of the
complaint, must pass this information as soon as is reasonably possible, to the appropriate
designated investigating officer as follows:

 Complaints of malpractice will be investigated by the appropriate Managing Director unless

the complaint is against the Director or is in any way related to the actions of the Director. In
such cases, the complaint should be passed to the Chief Executive for referral.
 In the case of a complaint, which is any way connected with but not against the Director, the
Chief Executive will nominate a Senior Manager to act as the alternative investigating officer.
 The complainant has the right to bypass the line management structure and take their
complaint direct to the Chief Executive. The Chief Executive has the right to refer the
complaint back to management if he feels that the management without any conflict of
interest can more appropriately investigate the complaint.

Should none of the above routes be suitable or acceptable to the complainant, then the complainant
may approach one of the following individuals who have been designated and trained as independent
points of contact under this procedure. They can advise the complainant on the implications of the
legislation and the possible internal and external avenues of complaint open to them:

1 Daniel Bannister – Group HSEQ Director – 07776304312

2 Gerry Marapao – Company Secretary – 02087314000

If there is evidence of criminal activity then the investigating officer should inform the police. The
Company will ensure that any internal investigation does not hinder a formal police investigation.

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Timescales

Due to the varied nature of these sorts of complaints, which may involve internal investigators and / or
the police, it is not possible to lay down precise timescales for such investigations. The investigating
officer should ensure that the investigations are undertaken as quickly as possible without affecting
the quality and depth of those investigations.

The investigating officer, should as soon as practically possible, send a written acknowledgement of
the concern to the complainant and thereafter report back to them in writing the outcome of the
investigation and on the action that is proposed. If the investigation is a prolonged one, the
investigating officer should keep the complainant informed, in writing, as to the progress of the
investigation and as to when it is likely to be concluded.

All responses to the complainant should be in writing and sent to their home address.

Investigating Procedure

The investigating officer should follow these steps:

 Full details and clarifications of the complaint should be obtained.

 The investigating officer should inform the member of staff against whom the complaint is
made as soon as is practically possible. The member of staff will be informed of their right to
be accompanied by a trade union or other representative at any future interview or hearing
held under the provision of these procedures.
 The investigating officer should consider the involvement of the Company auditors and the
Police at this stage and should consult with the Chief Executive
 The allegations should be fully investigated by the investigating officer with the assistance
where appropriate, of other individuals / bodies.
 A judgement concerning the complaint and validity of the complaint will be made by the
investigating officer. This judgement will be detailed in a written report containing the findings
of the investigations and reasons for the judgement. The report will be passed to the Chief
Executive as appropriate.
 The Chief Executive will decide what action to take. If the complaint is shown to be justified,
then they will invoke the disciplinary or other appropriate Company procedures.
 The complainant should be kept informed of the progress of the investigations and, if
appropriate, of the final outcome.
 If appropriate, a copy of the outcomes will be passed to the Company Auditors to enable a
review of the procedures.

If the complainant is not satisfied that their concern is being properly dealt with by the investigating
officer, they have the right to raise it in confidence with the Chief Executive, or one of the designated
persons described above.

If the investigation finds the allegations unsubstantiated and all internal procedures have been
exhausted, but the complainant is not satisfied with the outcome of the investigation, the Company
recognises the lawful rights of employees and ex-employees to make disclosures to prescribed
persons (such as the Health and Safety Executive, the Audit Commission, or the utility regulators), or,
where justified, elsewhere.

Last reviewed 1st April 2015.

Brian Morrisroe Daniel Bannister Gerry Marapao

Chief Executive Group HSEQ Director Company Secretary

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