Hubbell Policies

ADMINISTRATION

Roles and Responsibilities. The Business Unit Controller of the business unit is responsible to ensure compliance with this procedure.

Monitoring, Evaluation and Review. The results of the monthly reconciliation of the general ledger to HFM must be retained in accordance with Hubbell’s document retention policy and is subject to annual testing for audit or Sarbanes Oxley compliance purposes. Exceptions. In order to obtain an exception to this procedure a written request must be submitted to the Corporate Controller that contains the following: Compelling business reason why the general ledger data cannot be reconciled at the level required per this Procedure.

ACCOUNTING AND DISCLOSURE

None

REPORTING

None

DEFINITIONS

Hyperion Financial Management ("HFM") shall mean financial reporting system used to consolidate Hubbell's financial statements.

ERP System shall mean Enterprise Resource Planning system (i.e., SAP, Maccola, BPCS, etc.)

RELATED DOCUMENTS (Policies, Guidelines, Standards)

None

VERSION

Version

Approval

Effective 2014.08.01 2019.08.15

Changes

1 2

J. Capozzoli, A. Hsieh, S. Mais J. Capozzoli, K. Lane, S. Mais

Original Issue

Conformed to new template

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