This excerpt taken from the COG 10-Q filed Jul 29, 2005.
C. TREATMENT OF COMPLAINTS
Upon receipt of a complaint, the Vice President and Corporate Secretary will (i) determine whether the complaint actually pertains to accounting matters and (ii) when possible, or unless the complaint is submitted anonymously, acknowledge receipt of the complaint to the sender. Complaints relating to accounting matters will be reviewed under Audit Committee direction and oversight by the Vice President and Corporate Secretary, internal audit or such other persons as the Audit Committee determines to be appropriate. Confidentiality will be maintained to the fullest extent possible, consistent with the need to conduct an adequate review.
Prompt and appropriate corrective action will be taken when and as warranted in the judgment of the Audit Committee. The Company will not discharge, demote, suspend, threaten, harass or in any manner discriminate against any employee in the terms and conditions of employment based upon any lawful actions of such employee with respect to good faith reporting of complaints regarding accounting matters or otherwise as specified in Section 806 of the Sarbanes-Oxley Act of 2002.