USE OF PHONE AND MAIL SYSTEMS

No personal long distance or collect calls may be charged to PHK CPA without the consent of PHK CPA.

Use of Company business telephones for personal business is discouraged. All calls using Company business lines may be monitored. Excessive use of Company-paid time to conduct personal business or make personal calls constitutes theft of Company time, and will be dealt with severely.

The use of Company-paid postage, envelopes or supplies for personal correspondence is not permitted. Similarly, the use of Company copiers, fax machines or computers for personal business is forbidden without permission.

Company internet or email accounts should be used solely for Company purposes, and employees should be aware that such use is NOT private and will be monitored. Work hours are for work, and any interruptions for personal business should be very brief and kept to a bare minimum.