1. Business Services Department Breakout

2. RISK MANAGEMENT REVIEW

3. Risk Management SWA Will “Watch Your Back” Avoid Warranty Woes Burn Baby Burn A Safe is Not Good Enough

4. Risk Management Manual Helpful Advice to Cover Your Backside Quick Review of Contents Email Lee for a Copy

5. Warranty Can You Say Limited? Do Your Reps Know What it Covers? Warranty Liability Follows You Everywhere

6. Don’t Get Burned Subcontracted Installers and Sales Reps Insurance & Indemnity Compensation and Termination Verifies Relationships Confidentiality & Non-Compete

7. Don’t Take Our Stuff Sales Person Non-Competes Employee Non-Disclosures Plant Tours Document Control Email Communication

8. Running an Effective Finance Department

9. What Will We Talk About? Documentation and How it Helps Us Credit & Collections Reporting

10. Documentation Written Policies & Procedures Purchasing / Cash Flow Inventory Control & Physical Observations Travel & Entertainment Reimbursement Credit & Collections Ripple Effects of Sarbanes/Oxley Cross Training Identify “Critical” Tasks and Document Every Step Assign Primary & Back-up to Each Task Allow Back-up to Complete Task Every 3 to 6 Months

11. Credit & Collections Know Who Your Customers Are Regular Credit checks Don’t Be Afraid to Say “No” Know Who Owes You MONEY! The Squeaky Wheel Gets The Grease Give leeway where warranted, demand when necessary, but always be upfront and follow through on commitments Communicate, Communicate, Communicate

12. Reports Weekly Flash Report Cash & Disbursement Forecast / Receivable Snapshot Monthly Profit & Loss Statement Provide “Ownership” to Line Managers –Make Them Part of the Budgeting Process Captures Both Positive & Negative Performance Monthly Balance Sheet Keep Current Reconciliations Accrual Basis Accounting

13. Reports P&L Forecast Budgets are Helpful, But Not Always Accurate….. Update Forecast Each Month With Current Data Share Results With Upper Management KPM (Key Performance Metrics) Days Sales Outstanding Inventory Turnover (By Product Group) Set Targets And Live By Them, Don’t Die By Them

14. Contact Info Business Services Leader Risk Management Jerry MurrayLee Hawthorne Chief Financial OfficerDirector of Risk Management jmurray@superiorwalls.comlhawthorne@superiorwalls.com Phone – 717-351-9718Phone – 717-351-9712 Finance Information Technology Keith WellerChristopher Myers Corporate ControllerDirector, Information Technology kweller@superiorwalls.comcmyers@superiorwalls.com Phone – 717-351-9728Phone – 717-351-9727 Supply Chain Dave Graves dgraves@superiorwalls.com Phone – 717-351-9742 Mike Burkhart Manager, Supply Chain mburkhart@superiorwalls.com Phone – 717-351-9789