

Employee access to management and information is important to TECO Energy and the Corporate Compliance Department. Therefore, in an effort to enhance the value of the Plan, the Company provides numerous avenues of assistance regarding it. TECO Energy has established several reporting systems to allow employees and other individuals to make ethics and/or compliance inquiries or reports and remain anonymous, if so desired.
As a matter of practice and policy, all information and/or messages received through any of the following reporting mechanisms will remain in strictest confidence.
Callers to the HotLine have the option to remain anonymous when making reports if they so desire. All questions and incident reports are responded to promptly and confidentially.
The Inquiry/Reporting form automatically generates a report number. This report number should be maintained in the reporting individual's private records as it can be used in the future to check the status of an inquiry or complaint by clicking on the box entitled "Inquiry Report Status." In addition to being able to check the status [ "investigation underway; decision pending" or "report closed, insufficient information to initiate the investigation"], the person filing the inquiry or complaint will also receive a response as to the final findings regarding their report [ "investigation complete; no corrective action required" or "investigation complete; corrective action taken]. All communications are confidential, whether generated on an employee's work computer or from an external site. The On-Line system is setup using the same six subject areas as the Hotline as well as categories for Auditing and Accounting Issues and Regulatory Standards of Conduct Issues. This system is also available to individuals outside the organization through the TECO Energy website.
All employees are encouraged to discuss any matter of concern to them or to report any violations of law or of the Standards of Integrity to their supervisors, to the officer responsible for their department, or to the Corporate Compliance Officer without fear of retribution through the Problem Resolution process.
This process is available for reporting problems or asking questions on work-related issues. In addition, TECO Energy has an open door procedure designed to provide all employees with an opportunity for a fair and impartial hearing when they feel they have not been treated properly in accordance with established corporate policy. This policy does not replace any collectively bargained grievance process, but is offered as an alternative method to all employees to solve work-related problems in the workplace.