2025 Banner Health Code of Conduct V.3 (2)

Team Members may not use Banner devices or Banner communication systems to view, post, store, transmit, download, or distribute any threatening materials; knowingly, recklessly or maliciously false materials; 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. Team Members who abuse our communications systems or use them excessively for non-business purposes may be subject to disciplinary action. Financial records and reporting Banner has established and maintains 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 Team Members, patients, physicians, suppliers, donors and others. They are also necessary for compliance with tax and financial reporting requirements. All financial information must reflect actual transactions and conform to generally accepted accounting principles (GAAP). Banner maintains a system of internal controls to provide reasonable assurances that all transactions are executed in accordance with management’s authorization and are recorded in a proper manner so as to maintain 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-service cost 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 appropriate methodologies to claim reimbursement for the cost of services provided to program beneficiaries. All issues related to the preparation, submission and settlement of cost reports must be performed by or coordinated with the Reimbursement Services Department.

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