DRUG AND ALCOHOL USE

It is PHK CPA's desire to provide a drug-free, healthful, and safe workplace. To promote this goal, employees are required to report to work in appropriate mental and physical condition to perform their jobs in a satisfactory manner.

While on PHK CPA premises and/or while conducting business-related activities off PHK CPA premises, no employee may use, possess, distribute, sell, or be under the influence of alcohol or illegal drugs. PHK CPA, in its discretion, may permit limited use of alcohol at Company-sponsored functions (such as a Christmas party or picnic), under the condition that employees closely monitor their own consumption and that of any guests to insure orderly behavior, and under the further condition that a designated driver will be used. Similarly, PHK CPA may permit certain employees who entertain customers in the regular course of their work to engage in limited use of alcohol, under the same conditions.

The use of prescribed drugs is permitted on the job only if it does not impair an employee's ability to perform the essential functions of the job effectively and in a safe manner that does not endanger other individuals in the workplace. Employees must notify their supervisor if they are taking any prescription medication that carries any warning that the medication should not be used while operating machinery or equipment, so that a determination may be made as to whether the employee can be allowed to work.

Employees may not report to work under the influence of alcohol or any illegal drug. If an employee believes that he/she may have a substance dependency or abuse problem, the employee is encouraged to discuss these matters with management. Employees may request approval to take unpaid time off to participate in a rehabilitation or treatment program through PHK CPA's health insurance benefit coverage, provided that any abuse occurred off-premises and provided that the employee is not currently facing disciplinary action for violation of the drug policy.

Any employee who violates this drug and alcohol policy is subject to immediate termination. In the sole discretion of PHK CPA, the employee may be allowed to participate in a substance abuse rehabilitation or treatment program as a condition of continued employment. This option normally will be limited to situations where the consumption/use occurred off-premises and after-hours; where the employee has worked for PHK CPA for three years or more; and where the employee has a prior established history of good work performance.  If PHK CPA agrees to this alternative, any program will include the requirement that the employee agrees to abstain from use of the problem substance from that day forward; agrees to fulfill all of the requirements imposed by the rehab facility; agrees to periodic monitoring for a minimum of one year after return to work in order to ensure the employee is continuing to refrain from use of the problem substance; and agrees that violation of any of these conditions is grounds for immediate termination.