Any effective governance and ethics program must have a mechanism to ensure ethical codes are enforced.

Employees at all levels of Cummins are reminded that they have an obligation to report suspected violations of Cummins’ Code of Business Conduct. They can do this in a number of ways, including telling a supervisor, reporting it online at ethics.cummins.com or by calling the Cummins Ethics Help Line. All reports are investigated and violations at any level of the Company are acted on swiftly and appropriately. The Company also ensures that an employee’s career will never be negatively affected by reporting suspected code violations made in good faith. Where permitted by local law, employees can report potential violations anonymously.