Audit Committee complaint procedures

Pursuant to the Audit Committee Charter, the Audit Committee of the Board of Directors of MiniMed Group, Inc. (“MiniMed”) has established the following procedures for: (i) the receipt, retention, and treatment of complaints received by MiniMed regarding accounting, internal accounting controls, or auditing matters; and (ii) the confidential anonymous submission by MiniMed employees of concerns regarding questionable accounting or auditing matters.

• MiniMed publishes on its website a hotline to report complaints, including complaints for accounting, internal accounting controls, or auditing matters.
• Copies of complaints regarding accounting, internal accounting controls or auditing matters received will be sent directly to MiniMed’s Chief Compliance Officer.
• Complaints regarding accounting, internal accounting controls, or auditing matters will be reported on a quarterly basis to members of the Audit Committee; provided, however, that any such complaints received in respect of any executive officer of MiniMed will be reported to the Audit Committee’s attention more expeditiously.
• All creditable complaints will be tracked by MiniMed’s Chief Compliance Officer, except as the Audit Committee may request.
• The Audit Committee may request special treatment, including the retention of outside counsel or other advisors, for any complaint addressed to it.

Contact the Audit Committee

Please visit Voice Your Concern to report to the Audit Committee complaints about MiniMed’s accounting, internal accounting controls, auditing matters or other concerns regarding questionable accounting or auditing matters.