2023 Banner Code of Conduct

TeamMembersmay not use Banner devices or Banner communication systems to view, post, store, transmit, download, or distribute any threateningmaterials; knowingly, recklessly or maliciously falsematerials; obscene materials; or anything constituting or encouraging a criminal offense, giving rise to civil liability or otherwise violating any laws. These systems also cannot be used to send chain letters, personal broadcast messages or copyrighted documents that are not authorized for reproduction. TeamMembers who abuse our communications systems or use themexcessively for non-business purposesmay be subject to disciplinary action. Financial Records and Reporting Banner has established andmaintains a high standard of accuracy and completeness in the documentation and reporting of all financial records. These records serve as a basis for managing our business and are important in meeting our obligations to TeamMembers, patients, physicians, suppliers, donors and others. They are also necessary for compliance with tax and financial reporting requirements. All financial informationmust reflect actual transactions and conform to generally accepted accounting principles (GAAP). Banner maintains a systemof internal controls to provide reasonable assurances that all transactions are executed in accordance withmanagement’s authorization and are recorded in a proper manner so as tomaintain accountability of the organization’s assets. Financial reports fairly and consistently reflect Banner’s performance and

accurately disclose the results of operations. Medicare Fee-for-ServiceCost Reports

Banner complies with Federal and State laws, regulations and guidelines relating to cost reports. These laws, regulations and guidelines define what costs are allowable and outline the appropriatemethodologies to claim reimbursement for the cost of services provided to programbeneficiaries. All issues related to the preparation, submission and settlement of cost reportsmust be performed by or coordinated with the Reimbursement Services Department.

Compliance@BannerHealth.com | ComplyLine: 1-888-747-7989 16