NGEX Resources Inc.

Social Responsibility /
Internal Alert Policy

NGEx Resources Inc. and its subsidiaries (collectively, the "Corporation"), is committed to the highest standards of openness, honesty and accountability that its various stakeholders are entitled to expect.

The Audit Committee of the Board of Directors of the Corporation has established the following procedures for the receipt, retention and treatment of complaints or submissions regarding accounting, internal accounting controls or auditing matters (in this Internal Alert Policy, a "Complaint"), as required under National Instrument 52-110 ("NI 52-110") promulgated by the Canadian Securities Administrators.

General Complaint Procedure

Anyone may file a complaint by posting it to the Corporate Secretary at NGEx Resources Inc., Suite 2101, 885 West Georgia Street, Vancouver, B.C. Canada V6C 3E8. The Corporate Secretary will forward the complaint to the Chair of the Audit Committee.

Confidential, Anonymous Employee Submissions

In addition to the General Complaint Procedure set out above, an employee of the Corporation may submit a confidential, anonymous complaint regarding a questionable accounting or auditing matter by forwarding it directly to the attention of the Chairman of the Audit Committee, Mr. William A. Rand. Mr. Rand may be reached by any of the following methods:

Telephone:		(604) 687-5800
Email:
Post:		Confidential Employee Concerns Att: Mr. William A. Rand, Audit Committee Chairman NGEx Resources Inc. c/o Suite 2101, 885 West Georgia Street Vancouver, B.C. Canada V6C 3E8

Investigation

Following the receipt of any complaints submitted hereunder, the Audit Committee will address each matter so reported, and corrective and disciplinary actions will be taken, if appropriate. The Audit Committee shall determine the steps and procedures to be taken to address the complaint and whether an investigation is appropriate and, if so, what form such investigation should take (for example whether external investigators should be employed, the timing of such investigation and other such matters as are deemed appropriate in the circumstances).

Confidentiality

All complaints filed pursuant to this Policy will be addressed internally on a confidential basis. In conducting any investigation, the Audit Committee shall use reasonable efforts to protect the confidentiality and anonymity of the complainant.

Safeguards Against Retaliation, Harassment or Victimization

The Corporation understands and acknowledges that an employee's decision to report or raise a complaint can be a difficult one to make. Employees who raise serious concerns should have nothing to fear. The Corporation will not tolerate any retaliation, harassment or victimization (including informal pressures) and shall take appropriate action to protect employees who raise any complaint under this Policy in good faith.

Retention of Records

Records of any complaints shall be maintained by the Audit Committee or its designee for a period of at least 7 years.


POLICY AUTHORIZATION: Approved and Adopted Effective March 28, 2011.