Questions or Concerns for the Audit Committee

Questions or concerns related to accounting, internal accounting controls, or audit matters may be directed on a confidential, anonymous basis to the Chairman of the Audit Committee.  Such complaints or concerns should be submitted in writing, marked "CONFIDENTIAL" and mailed to the Chairman as follows:

Chairman of the Audit Committee
Indiana Bank and Trust Company
501 Washington Street
P. O. Box 408
Columbus, IN 47202

Prompt and appropriate corrective action will be taken when and as warranted in the judgment of the Audit Committee.  The Audit Committee will respond fully to any person who has questions or concerns, subject to legal requirements concerning the confidentiality of such matters.