For the Employees of

Transcription

1 For the Employees of Page 1 of 8

2 TABLE OF CONTENTS Objective and Overview... 3 Authorization Prior to Travel... 3 Travel Expense Payment and Reimbursement 3 Air Travel... 4 Lodging... 5 Rental Cars and Personal Vehicles... 5 Telephone Usage... 6 Meals and Entertainment... 6 Miscellaneous Travel....6 Group and Meeting Travel...7 Gift Policy... 7 Expenses Not Reimbursable Via Expense Report....7 Expense Reporting....8 Necho expense report creation and submission - please refer to the Necho expense report process document in Outlook: Public Folders / All Public Folders / National / Travel. Changes effective with the July 1, 2008 revision or policy items that need re-emphasis are highlighted in yellow. Page 2 of 8

3 OBJECTIVE AND OVERVIEW The company policy on business expense reimbursement is designed to be fair, equitable and follow all pertinent tax regulations. This policy defines the requirements for travel and entertainment expense reimbursement to ensure expenses have a clear business purpose, are properly supported with required documentation, are appropriately approved by management and reimbursed in a timely manner. Exceptions to this policy are at the discretion of the EMSC CEO. Other policy or procedures may apply to Executive Management. Employees are expected to use good judgment before incurring any expense on behalf of the Company and do the right thing if a situation arises that is not covered by this policy. The company assumes no obligation to reimburse employees for expenses NOT in compliance with this policy or deemed an unnecessary business expense. Failure to comply with the requirements of this policy may result in disciplinary action up to and including termination as well as delays or withholding of reimbursement. Accuracy in reporting and documenting expenses is essential. Employee business expenses must meet record keeping requirements imposed by the Internal Revenue Service. The IRS may disallow a business expense deduction if an employee fails to submit adequate records to support the expense, which may result in taxable income to the employee and / or the employee held liable for the expense. In addition, certain expenses incurred by senior management may require disclosure in EMSC public filings under Securities and Exchange Commission regulations irrespective of whether such expenses are reimbursable under company policy. Accurate documentation of expenses facilitates the company s determination of whether such disclosure requirements are triggered. Any questions regarding this Travel, Entertainment and Expense Reporting Policy should be directed to the EMSC VP and Controller or EMSC VP of Procurement and Fleet Administration. AUTHORIZATION PRIOR TO TRAVEL No employee is authorized to incur travel expenses on behalf of the company without appropriate management approval prior to committing company funds. At the discretion of applicable senior management, travelers may be required to obtain pre-trip approval via a travel authorization request (TAR). The TAR does NOT need to be submitted as support documentation with the expense report. TRAVEL EXPENSE PAYMENT AND REIMBURSEMENT Payment with cash is strongly discouraged unless it is the only method accepted by the vendor. Airfare is directly billed to the company through TravelFocus. Hotel, rental car, meals, and all misc. travel expenses are to be paid via the traveler s personal credit card with reimbursement through a properly submitted and approved expense report. The only authorized exceptions are noted below: EMSC / AMR / AASI / RTI will allow direct billing of hotel charges for occasional travel by non-management employees with occasional defined as an extraordinary event (e.g. CAD installation requiring IT techs to stay two weeks; new business start-up requiring implementation teams to be on site). At the conclusion of the extraordinary event, the direct bill arrangement will be canceled. Appropriate management level per the authority matrix must approve the hotel invoice prior to submission to AP. EmCare Regions have an AMEX hotel card specifically for physician hotel stays when filling shifts and non-management employees that travel occasionally (defined as one trip or fewer per month). All manager level and above and non-management employees traveling frequently (two or more trips per month) are expected to use a personal credit card for hotel stays -- NOT the Region hotel card. The company will assist employees in securing an AMEX credit card for company business travel that exceeds $1000 per month, not including airfare. The AMEX card would be issued in the employee s name and the employee would be responsible for paying the entire monthly AMEX statement timely and seeking reimbursement for business expenses through the expense report process detailed in this policy. Page 3 of 8

4 AIR TRAVEL TravelFocus is the designated EMSC travel management company and MUST be used for all airfare. Airfare for consultants, contracted doctors, interviewees, etc. must also be booked through TravelFocus but will require prior approval from the responsible Travel Administrator or Scheduler. Exceptions: AASI flight crews in route to a patient transport, senior management authorized to fly airplanes and emergencies when TravelFocus or their after hours support is not available. The EMSC Travel Portal has current contact numbers and a link to the TravelFocus online booking tool Traveler Profiles Travelers must establish and maintain a travel profile to ensure airfare is charged to the proper G/L code. Profiles can be updated at Travel profiles contain: Personal Info, Travel Requirements and preferences G/L code for airfare charges. Home business unit G/L code will be the default. Credit card numbers and Award numbers for airfare, hotels, cars, etc. NOTE: Enter your name in the travel profile as it appears on your driver s license. Your credit cards and award accounts should also show the same exact name. TravelFocus offers two methods for making travel arrangements. ResX On-line ( is preferred as it offers the lowest transaction fee. Reopen the airfare record to add hotel and car to a trip to avoid an additional service fee. Agent assist is recommended for multiple destination travel or changes to a ticketed itinerary. Travelers are expected to book the lowest airfare based on the following criteria: Advance purchase. Discounts begin 3 days prior to departure, increase at 7, 14 and 21 days. Nonrefundable tickets. Alternate airports (within 50 miles) and connecting flights not exceeding 90 minutes -- savings should be $150 for scheduling inconvenience. Class of Service Travelers are expected to fly in coach class. Upgrades to business or first class may be allowed: When approved by applicable senior management. At the employee s personal expense or by redeeming frequent flyer mileage as long as a lower fare is not rejected and a full fare taken in order to facilitate the upgrade Electronic Tickets Receipts for Reimbursement TravelFocus sends itineraries / E-tickets via Virtually There, which remain active for 71 days. Submit the E-ticket receipt with the expense report to substantiate the trip and for reconciling the direct bill statement. For rare instances of travel booked outside TravelFocus: the following documentation is required: Piloting own airplane: airport receipt for fuel, take off / landing fees or credit card statement Emergency booking outside TravelFocus: Air carrier receipt or credit card statement Baggage and In-flight Charges Baggage fees imposed by the airlines will be reimbursed up to two bags. An airline receipt MUST be submitted. Code to airfare/rail On-board movies or TV charges will not be reimbursed. Airline club reimbursement requires approval from applicable senior management. Page 4 of 8

5 Emergency Travel Procedures TravelFocus hours are 7:00 AM to 7:00 PM, CST, Mon - Fri. After regular business hours, Emergency 24- hour Travel Hotline The Emergency Travel Hotline will ask travelers for the EMSC membership ID, which is N2O0 - EMSC (Nancy 2 Oscar 0). Cancellations and Unused Tickets Call TravelFocus immediately to cancel or modify a reservation as tickets may be voided for a full refund. If the ticket is not refundable or can t be voided, the unused ticket will go into the ticket vault for future use. Travelers should promptly use these tickets toward future travel as they expire within 12 months. LODGING Hotel Reservations Use TravelFocus to book hotels. Travelers are expected to use hotels where we have a negotiated rate or in a moderate price range -- guideline $120 per night. Seek promotional or special rates at check in. Hotel Misc. Charges Movie and video game rentals are not business expenses and will NOT be reimbursed. In the interest of employee health, reasonable hotel fitness club fees will be reimbursed. Room Guarantee and Hotel Cancellation Procedures Hotel rooms should be guaranteed for late arrival. Avoid no show charges by cancelling prior to the time limit shown on the itinerary. Trip cancellations may be out of the employee s control; reimbursement for no-show charges will be on a case-by-case basis and require appropriate management approval. Hotel Payment Documentation IRS requires that a detailed hotel receipt be submitted with the expense report. No addendum will be accepted for a hotel receipt. If the original is lost, contact the hotel to obtain a copy. RENTAL CARS AND PERSONAL VEHICLES A car may be rented when entertaining customers or cost to rent is less than public transportation. To ensure EMSC contracted rates, rentals with Hertz and Avis should be made through TravelFocus in the intermediate size category. Hertz is primary; Avis is secondary. Enrollment into the Hertz Gold Club and Avis Preferred programs is free. Contact TravelFocus or your Travel Administrator for an application. The company is self-insured; therefore travelers must DECLINE all rental car insurance coverage provided by the rental car company. Before accepting a vehicle, inspect it for damage and note damage on the contract before leaving the lot. Renters are expected to fill the gas tank prior to return. Personal Vehicle When using a personal car for business purposes, adequate insurance coverage must be in force for employee and passenger protection. Reimbursement is based on applicable IRS rate per mile at the time the expense was incurred. Contact NRC Payroll for applicable mileage rates. The company will NOT reimburse for any repairs resulting from business travel, normal commute mileage, or fuel purchased. Mileage reimbursement for a single trip (to / from the airport) does not require a mileage log -- enter directly into NECHO as a line item. Mileage involving multiple days, may be entered in NECHO as a single line showing total mileage with submission of a mileage log for daily detail; or as separate lines in NECHO for each day claiming miles -- enter the date, destination and business purpose in each line. Page 5 of 8

6 TELEPHONE USAGE Employees will be reimbursed for personal cell or home phone when used for business calls. A copy of the front and back of the phone bill with an X beside the business calls must be submitted for reimbursement. Travelers will be reimbursed for one personal call each day away from home on company business -- not to exceed $10.00 for domestic travel or $20.00 for international travel. Air-phone use is strongly discouraged due to the high cost. Travelers may use an air-phone if an emergency or critical business issue is involved. MEALS AND ENTERTAINMENT The company will reimburse reasonable entertainment expenses with a clear business purpose that meets IRS ordinary and necessary requirements. There must be a business relationship with all persons entertained whether existing or potential; and the IRS requires that a bona fide business discussion precede or follow any entertainment. When entertaining customers or when several employees are involved, the MOST SENIOR level employee must pay and expense the bill. To comply with IRS substantiation rules, provide the name and business relationship of person(s) entertained; business purpose and/or subjects discussed; name of establishment, amount and date of entertainment / meal. Personal Meals and Business Meals with Employees Travelers will be reimbursed for meal expenses when away for one or more days. Daily meal total is capped at $60 including snacks and tips. This is not a per diem, just a guideline: $5 for Snacks, $10 for Breakfast, $15 for Lunch, $30 for Dinner). An employee may pay for another employee s meal when it includes a customer; an employee from out of town or other purpose approved by management. Cost should be limited to $60 per day including tip. IRS requires that all names be listed individually if less than 10 employees are present; if more than 10 employees are present list each department and number of employees per department. MISC. TRAVEL Tipping Guidelines o Waiters: 15 20% of the pre-tax amount, include with the meal charge on the expense report. o Taxi/Limo/Shuttle Bus: 10-15% of the fare and should be added to the fare on the receipt. o Bellhop/Porters/ Airport curbside check-in: $1.00 per bag Laundry Travelers will be reimbursed for reasonable laundry expense if away from home at least five consecutive workdays or when unusual circumstances make these services necessary. Receipts are required. Seminars Sponsored by Other Organizations Internal Revenue Service (IRS) rules require that the company report separately the cost of meals associated with such events. To comply with this regulation, travelers attending such events must complete their expense reports as follows: Record the portion of the cost relating to meals on the Meals line. Record remaining event costs under Training, Seminars, Conventions Provide a valid account code for all miscellaneous items. Cash Advances Cash advances are granted on a very limited basis via check request with appropriate approvals prior to the trip. The cash advance must be included and reconciled on the expense report submitted for the trip. Page 6 of 8

7 Foreign Travel When foreign currency is used for payment, convert the currency into US dollars. Print out the conversion rate into US dollars with a date no later than 2 weeks from your last date of expenses being submitted. Log into or other currency site. GROUP AND MEETING TRAVEL Group Expense Report Policy applies anytime travel arrangements are made for 10 or more people to the same destination for a specific purpose and includes meeting site selection, travel arrangements for participants and all other meeting expenses. All group travel arrangements should be made through TravelFocus as far in advance as possible to take advantage of the most favorable rates. Each traveler should pay for his/her own expenses and submit an expense report for reimbursement. When group expenses are impractical to allocate to each employee, appropriate management must pay and report the expenditure. Food and beverages for the group must be reported as Entertainment. All other expenses (i.e., transportation, lodging, etc.) are under the appropriate expense category. All expense reports associated with the meeting must show the event (Stars of Life, Corporate 4 th Qtr Meeting, etc.). GIFT POLICY FOR EMPLOYEES If an employer gives an employee cash, gift certificates, or similar items that are convertible to cash, the value is considered additional wages regardless of the amount. (See IRS Regulation (c)). Please refer to the EMSC Payroll Policy for details on proper handling. EXPENSES NOT REIMBURSABLE VIA EXPENSE REPORT Operational and administrative expenses and routine goods and services are expected to be processed through ProcureIT, PCard, vendor invoice, check request, or recurring payable NOT via expense reports, except for special circumstances or emergency situations -- neither of which should be abused as such. The expenses noted below are either not a reimbursable business expense or should not be submitted via an expense report: Capital expenditures ProcureIT or check request only. College tuition submit proper documentation to HR and HR will submit a check request Charitable contributions or sponsorships of any kind. Rent or extended stay housing payments set up on recurring payable or submit invoice. Supplemental air travel insurance or any other trip insurance. Personal medical or dental expenses, barber, manicurist, masseur, etc. Personal entertainment: concerts, movies, sporting events, golf, tennis, books, video games, etc. Traffic fines, towing, court costs, etc. while traveling on company business. Personal items clothing, shoes, socks, briefcases, toiletries, medications, etc. except in rare circumstances when management may approve minimal personal item expenses. Tuxedo rental to attend a customer sponsored event is allowable with appropriate management approval. Replacement or reimbursement of personal property lost, stolen or damaged (sun glasses, golf clubs, etc.) unless covered under a current Collective Bargaining Agreement. House, baby or pet sitting fees Spouse or other family member expenses except certain circumstances approved by management. Annual fees or any other costs / fees associated with personal credit cards. Costs associated with trip extensions or side trips for personal reasons. Page 7 of 8

8 EXPENSE REPORTING Employee business expenses must meet extensive record keeping requirements imposed by the IRS. Expense reports should be processed in NECHO. When NECHO has not been implemented, submit a manual expense report including the Employee s ID number to ensure proper reimbursement. Employees are expected to file expense reports within 15 days of last trip expense. All expenses related to a single business trip must be submitted on one expense report. Expense reports for mileage only may include multiple days. Expense reports older than 60 days require applicable senior management approval, i.e. Division COO, Region CEO/COO, or Department Head. Employee s immediate manager or the next higher authority must approve his/her expense report. Payroll reviews each expense report for calculation accuracy, policy compliance, business purpose, and proper supporting documents. Noncompliant expense reports are placed on hold / not paid until resolved. Compliant expense reports with appropriate approvals reimburse in the next check run. All company paid airfare must be recorded on the expense report even though the employee will not be reimbursed this amount. Origin and destination cities must be input in the description field. Clearly and correctly describe each expense. When entertaining, customer name, title, and company must be entered in the attendees field. Use a separate sheet of paper if more space is needed. Submit an original receipt generated by the vendor to support every expense. Receipts MUST include vendor name, address, date and dollar amount. Do not alter receipts. The following applies: o Itemized hotel receipt is required for all hotel stays. o NO hand written receipts EXCEPT taxi cabs as long as dates, amount, to / from are noted. o Tips should be included with main expense, i.e. meal tips added to restaurant receipt, etc. o Restaurant tear tabs are not acceptable. o Charge card billing statement and cancelled personal checks are not acceptable as receipts unless accompanied by an addendum explaining why the original receipt was not available. o IRS-approved E-ticket Receipt or Electronic Invoice that shows the flight destination/departure cities, dollar amounts and ticket number(s). An addendum and proof of payment (credit card statement or canceled check) is required: o For all internet purchases. o When there is no vendor receipt or acceptable documentation for an expense. o When the receipt or documentation does not meet IRS receipt requirements. o When receipt detail is not clear, mostly illegible or completely illegible. No addendum is required for personal snacks without a receipt when less than $10 or for tips less than $10 to bellmen, shuttle diver, etc. An addendum supporting a NECHO expense report does not require an approval signature as the approver has full visibility to this addendum when approving in NECHO. Expense Report Preparation for Scanning Process Expense report receipts need to be securely taped on letter size paper. Make sure information on the expense support documents is legible before submitting. Do not circle or highlight information on the receipt as it may be unreadable once faxed or scanned. Print the report in Necho (Expense Report 1 st option) and fax it to the number noted on the report. Do not submit any unnecessary backup, such as multiple copies of the travel itinerary, multiple copies of the hotel receipt, etc. A separate Necho expense report processing document is available for additional details. Page 8 of 8