CBS Corporate T&E Policy Manual. CBS CORPORATE TRAVEL AND ENTERTAINMENT POLICY Updated for Chrome River Rollout October 2017 TABLE OF CONTENTS

Transcription

1 CBS CORPORATE TRAVEL AND ENTERTAINMENT POLICY Updated for Chrome River Rollout October 2017 TABLE OF CONTENTS Page No. General Policy discussion 2-3 Detailed Policy by Expense Type: Air Travel 4-5 Entertainment 5-6 Fees 6 Gifts 7 Ground Transportation 7-10 Hotel Meals Professional Development 14 Spouse 15 Telecom Tips 16 Expenses Not to Be Processed via the T&E system Non-reimbursable items 17 Administrative Items: Expense Reporting Guidelines 18 Receipt Requirements 18 American Express Corporate Cards Employee s Responsibility Manager s Responsibility 20 Group Travel 21 1

2 Scope This policy is applicable only to CBS Corporate Division employees. Individual departments can be more restrictive. Any exceptions to this policy must be approved and evidenced in writing by CBS Corporation s Chief Operating Officer or Executive Vice President, Controller and Chief Accounting Officer, unless separately noted in this policy. General Policy The Company will reimburse reasonable and necessary travel and entertainment expenses when directly connected or pertaining to the transaction of company business. Employees are expected to exercise prudent business judgment and expenses must be fully documented, supported by required receipts, properly approved, and submitted in a timely manner, in accordance with the guidelines outlined in this policy. Individual departments may issue separate addendums covering specific operating conditions that are not covered in this general policy, but in no case should they be more liberal than this policy. It is the responsibility of the employee and his/her direct supervisor to ensure that the administration of this policy is understood and that valid, compliant, reimbursable, business expenses are approved. Employees who do not comply may be subject to delay or withholding of reimbursement and/or disciplinary action, up to and including termination. Expenses are to be reported at least once a month and should be submitted no later than one month following the month in which the expenses were incurred. Employees will not be reimbursed for any items submitted greater than 60 days from incurrence of expense. This will be strongly enforced. If an extraordinary circumstance arises it must be explained and approved by the VP Assistant Controller in writing BEFORE your submission and the approval must be attached as a receipt. You must make sure to file anything over 60 days on a separate report with the approval attached or it will be rejected. No reports will be approved or processed for payment without receipts attached. Detailed receipts must be submitted; Corporate Card statements or printed receipts from the Corporate Card are only accepted in rare instances. See individual expense categories below for receipt requirements. In general, most receipts are required, regardless of payment method (Corporate Card vs. out of pocket). Reimbursement for business expenses charged to the Corporate Card will be made directly to the card company by Accounts Payable as reported on the expense report on behalf of the employee. Reimbursement for balances due to employees will be made through payroll and are not taxed, nor are they included as other wages or compensation on the W-2 form. 2

3 If a reimbursed expense is later determined to be improper, CBS reserves the right to charge the Corporate Card for which the employee is personally liable to pay. You will be notified by the T&E auditors that the charge has been disallowed and you are responsible to pay the Corporate Card directly. For those who do not have a Corporate Card, we expect reimbursement via personal check or the amount will be deducted from the next expense report. Failure to pay the Corporate Card on time will result in the employee incurring late charges and will ultimately affect their personal credit. Information, instructions, and newsletters regarding our T&E system, Chrome River, can be found on the T&E Help website. Questions regarding T&E should be directed to the T&E Help Desk via . Any subsequent T&E newsletters should be treated as addendums to this policy and will be enforceable. 3

4 EXPENSES BY TYPE, IN ALPHABETICAL ORDER BY T&E CATEGORIES: AIR TRAVEL- RESERVATIONS AIR TRAVEL- CLASS OF SERVICE All domestic travel reservations for VP level and below must be booked via the CBS Corporation Travel Services self-service portal. The online booking tool can be accessed by visiting and following the link to Travel Services Work and Personal. For travellers requiring emergency assistance, a 24-hour toll-free number is available An additional fee per use is charged for this service; therefore, employees should use the service only during off-hours occurring within 24 hours of the travel being arranged. Travellers should accept the lowest logical airfare offered by the Corporate travel agency and/or the online booking tool. Effort should be made to book arrangements well in advance to attain maximum savings. An employee s frequent flyer preference is secondary to booking cost efficient arrangements as defined by the Company. Non-refundable tickets provide considerable benefit to the Company, and should be requested whenever possible. In the event that an employee is unable, for valid business reasons, to travel on the flight booked as non-refundable, the fee associated with transferring the ticket to a future flight will become reimbursable. Changes to or cancellation of travel arrangements always requires travel agency notification prior to departure date/time. The exchange of airline tickets for lower-priced tickets to obtain the difference for personal use is prohibited. Any refunds from exchanging tickets must be reported and returned to the Company. Cancellations must be done in the required time frame. Charges associated with the failure to cancel a reservation are the responsibility of the employee. Unused E-tickets must be reported to the travel agency prior to departure date to ensure they are refunded (if applicable) or kept on file to be reused towards a future trip on that airline. All travellers, other than those specifically authorized in the traveller s agency profile, must purchase Coach Class tickets. Upgrades are only permitted if there is no extra charge to the Company. We will only reimburse for extra leg room or early boarding upgrades when approved in advance in writing by the VP Assistant Controller. 4

5 AIR TRAVEL- CLASS OF SERVICE, CONT D AIR TRAVEL- SUBMISSION (Select appropriate expense type) Below are the class of service rules by title: Vice Presidents and above can fly Business class trans-continental. The exception to this rule is if there is a two class cabin plane that ONLY offers First and Coach. In this case, they can fly First transcontinental. For Vice Presidents and Senior Vice Presidents, all other domestic flights must be Coach class. For Presidents and Executive Vice Presidents, all other domestic flights may be Business class in 3- class cabin, First class if 2-class cabin. Receipt - must include the travel agency itinerary with proof of flight including the passenger s name, amount of ticket and detailed flight information. Airline charges should be categorized appropriately under the Air Travel tile: o Base Ticket price - expense as Airfare o Ticket change fees - expense as Airfare Additional Cost o Baggage fees - expense as Baggage Fee o Internet access charges on plane - expense as In-Air Wifi o Meals on a plane - expense as Self Meal in the appropriate meal period (under Self Meal tile) ENTERTAINMENT (Select appropriate expense type) Reasonable expenses for entertaining individuals outside the Company who have a business relationship are reimbursable if the entertainment directly precedes, follows, or coincides with a business discussion. Pre-approval may be required for specific events. Entertainment expenses require a reason for the expenditure (generic explanations, such as meet with are not acceptable) and reporting of the following: Date, Place, Location, Business purpose, Names of attendees, Titles, and the Company they work for, or other designation explaining the business relationship to the company. 5

6 ENTERTAINMENT, CONT D Entertainment should be accounted for in one of the proper subcategories: FEES- ATM FEES (under Fee tile) ATM Fees are reimbursable when cash is required for business purposes. FEES- DELINQUENCY FEES (under Fee tile) FEES- TRAVEL AGENCY FEES (under Fee tile) Delinquency fees and finance charges on Corporate Cards due to lack of timely employee submission will not be reimbursed. Delinquency fees will now feed into Chrome River and will need to be submitted as non-reimbursable. It is the employee s responsibility to know the Corporate Card (American Express) due dates and Chrome River cycle cut-off dates. If a delinquency fee was incurred because an approver did not approve on time, an exception may be granted by the VP Assistant Controller, but must be done in writing and submitted along with the expense report submission as a receipt. Receipt - provide copy of American Express statement showing delinquency fee along with the approval from the VP Assistant Controller. Receipt - required for all, regardless of amount or form of payment. Fees normally appear on the travel itinerary which is an acceptable receipt. 6

7 GIFTS Once Gift tile is selected, you will be prompted to select the type of gift given. TRANSPORTATION- GENERAL TRANSPORTATION- CAR RENTAL (under Ground Transportation tile) All gifts should be given on behalf of CBS and not in the name of any specific employees. Only one gift is allowed per approved occasion up to $150 from the employees department (interdivisional or interdepartmental gifts should not be made). Most gifts to employees are not reimbursable with the exception of funeral, extended illness, baby and wedding gifts after approval from the VP Assistant Controller. With department head approval, a gift of up to $500 in value may be given to a retirement eligible employee who is retiring from the Company. On an exception basis, employees who hold the type of jobs requiring the giving of client gifts may be reimbursed for such gifts. Please consult the Business Conduct Statement for additional information regarding this policy. The use of taxis is permitted when other transportation is not available or it meets the needs of a business situation. Taxis and/or car service is reimbursable when going to/from airport for business travel. Transportation to work on regularly scheduled work days is NOT reimbursable, regardless of time. The cost of a rental car for business travel is reimbursable only if the nature of the trip or the location of the business to be visited makes the use of public transportation impractical or more expensive. Arrangements for rental cars must be made through the travel agency. The standard size of vehicle is Intermediate or smaller, unless otherwise authorized in the traveller s agency profile, or for necessary business purposes. The rental of a satellite radio will not be reimbursed. For Car Rental Insurance in the US (except Alaska) with Avis and Hertz, the Loss Damage Waiver (LDW) and Liability Insurance are included with the CBS rates when the booking is made with CBS Travel. You will be fully covered and do not need additional insurance which comes at an additional cost and is not reimbursable. For rentals in Alaska and outside of the US, reimbursement of these two insurance options is permitted. In the event of an accident with a rental car, you should obtain a police report and notify the car agency, your immediate supervisor, and CBS Corporate Travel Services. You are required to report any violation summons obtained while using a rental car. Use the comments section of the expense report to indicate additional charges due to violations. Speeding tickets, toll violations, etc. are not reimbursable. 7

8 TRANSPORTATION- CAR RENTAL, CONT D CAR RENTAL FUEL (under Ground Transportation tile) TRANSPORTATION- CAR SERVICE Receipt - detailed receipt from rental car carrier is required regardless of form of payment. Before returning a vehicle to the rental company, an employee is to refuel the car using the lowest priced, recommended octane fuel, since the cost of fuel charged by the rental companies is substantially higher. Receipt - required for all, regardless of amount or form of payment. The use of in-town car service should be extremely limited. The Company has entered into agreements with several car services in New York and nationwide. These preferred vendors are to be used when the need for a car service arises. Please check the most current list of preferred vendors and instructions on how to book reservations on and following the link to Travel Services Work and Personal. No tipping is allowed when taking Company approved car service, since tips have been included in the quoted fare. When in New York, people should avoid using limo type car services which often have two hour minimum charges. Examples include Music Express and Diva Limousine. The Corporate Card must be used for payment. For individuals who do not have a Corporate Card, pre-printed vouchers can be ordered via the CBS and You website under Travel Services. Car Service dates billed to the Corporate Card are not always the date of service, please use the DOS field of the expense to indicate the correct date. Transportation companies such as UBER X (i.e., not a black car) and Lyft are allowed for ground transportation. Surge pricing or other surcharges should be avoided. If taking a car to a business event, waiting time and stops should be avoided at all costs. A car should not take an employee to a restaurant and/or business meeting, wait for two hours and drive them home. Please either take a taxi to/from or call another car service when you are done with the business meeting. If there are significant additional charges incurred, please explain on your expense report as they will be questioned during an audit. If you are returning from a business trip, the cost of a car service to your primary residence will be reimbursable. If an employee returns from a trip and wishes to go directly to a second residence/ vacation home, they should only submit the cost of the trip to the primary residence and make the remaining cost non-reimbursable and pay out of pocket. 8

9 TRANSPORTATION- CAR SERVICE, - CONT D Receipt - We understand that the receipt may vary slightly from the actual charge on the credit card, but the receipt is still required to show the passenger name and time and other pertinent information. Receipts for all Company approved car service vendors can be obtained on line or via by registering with the vendor. Refer to the travel site noted above for instruction on registering. TRANSPORTATION- EARLY/ LATE COMMUTE TRANSPORTATION- MILEAGE (Under Ground Transportation tile) The Company recognizes that occasionally Department Heads seek the cooperation of their employees to work extended hours when infrequent commutation schedules and safety considerations warrant consideration of the use of a car service. Employees may be provided a car service or taxi if they have worked more than 10 hours AND past 8 pm. For all employees who live within New York City, a taxi should be taken. For employees who live outside New York City, a car service may be taken. Receipt - required for all, regardless of amount or form of payment. Receipt must include time of day, evidencing it was taken past 8 pm. An employee s automobile may be used when other transportation is unavailable or is more economical. The use of personal cars for business travel will be reimbursed by the Company at the prevailing mileage rate prescribed by the IRS, thereby eliminating the need for an employee to report such reimbursements on their federal income tax return. This mileage allowance covers all costs (e.g., gasoline, repairs, insurance, etc.) other than parking and tolls. Tolls and reasonable parking expenses, if incurred, are reimbursable. Employees will not be reimbursed for any other personal car use expenses. The Company will not reimburse for personal car expenses when working solely at the home-office location (i.e., normal commute). 9

10 TRANSPORTATION- MILEAGE, CONT D The employee is not released from individual liability for accidents because of using his/her car for Company business. The Company will assume liability for amounts in excess of the employee s coverage and not reimburse employees for any deductible amounts. Collision damage and comprehensive insurance coverage are the responsibility of the employee. Receipt - the system will now include a Google map that displays the mileage based on to/from information entered. TRANSPORTATION- PARKING (under Ground Transportation tile) TRANSPORTATION- RAIL There are various parking expense types based on locationairport, daily, hotel, monthly, and valet. Monthly parking requires the approval of the VP Assistant Controller and is extremely limited. There is a separate category Parking-Meter to be used just for metered parking. This category will not require a receipt less than $25. Receipt - required for all except meter parking (>$25), regardless of amount or form of payment, with the exception of Parking - Valet for which no receipt is normally available. Rail travel follows the same policies as air. Arrangements for rail travel must be made through CBS Travel Services. Class of service must be Coach unless specifically authorized in the traveler s agency profile. Receipt - required for all, regardless of amount or form of payment. TRANSPORTATION- SUBWAY The cost of the one-way or roundtrip subway ride for business purposes only may be expensed. Receipt - No receipt required. TRANSPORTATION- TAXI Detailed to/from locations are required on the expense report. When travelling from home, it is not necessary to provide the exact address but, street, city and state are required, or if in NYC, cross streets. Receipt - taxis paid with Corporate Card require receipts when greater than $25. All taxis paid OUT-OF-POCKET require receipts regardless of dollar amount. 10

11 HOTEL All reservations must be booked through the Corporate Travel Services (with exceptions for block room bookings). Use of travel sites like Expedia, Priceline etc. (even if cheaper) is prohibited. The agency will offer accommodations primarily utilizing Preferred Hotels where CBS has a negotiated rate. Any other selections made by a traveler will be considered exceptions for management reporting purposes. If an alternate hotel is selected, it should be at comparable rates. A standard, single room must be booked unless a suite or other accommodation is required for a valid business purpose, or it is specifically authorized in the traveler s agency profile. Travelers are responsible for canceling hotel rooms and must contact the designated agency that made the reservation prior to check-in date. Travelers must obtain a cancellation number and confirm that the agency has documented the number on the cancelled reservation. Room and tax dates should coincide with the hotel receipts, and all charges must be itemized accordingly in correct categories, on correct dates. Hotel deposits should be categorized appropriately in the itemization. Receipt - required for all, regardless of amount or form of payment. Hotel receipt must be itemized and contain the name of HOTEL- ROOM SERVICE (under Self Meals in itemizationselect appropriate meal category, breakfast, lunch or dinner) the traveler. Room service may be reimbursed for a meal period within reason. Receipt - a detailed, itemized meal receipt should be obtained from the hotel, regardless of amount or form of payment. HOTEL- LAUNDRY (under Hotel-Other in itemization) The cost of reasonable laundry and valet services when out of town for at least 5 consecutive days is reimbursable. 11

12 HOTEL- PARKING Receipt - required for all, regardless of amount or form of payment. HOTEL- FITNESS CENTER (under Hotel-Other in itemization) The use of the basic fitness facility at the hotel when traveling for work is reimbursable. If the facility is not sufficient for an employee s needs, no outside gym charge is reimbursable as this is a personal expense. HOTEL- OTHER (under Hotel-Other in itemization) In room movie fees are not reimbursable. Mini-bar charges may only be reimbursed if food is in place of a meal. MEALS- SUBMISSION Receipt - A detailed, itemized meal receipt listing items ordered MUST be submitted as the receipt for ALL meals discussed below, regardless of amount or form of payment. Before sending back the bill with your credit card for payment, please remove the itemized receipt as some restaurants do not return it to you when they provide you with the receipt to sign. If you are not provided with an itemized receipt, please make a detailed note in the required field. The Chrome River application provides users the ability to take photos of your receipts with your smartphone and them directly to your account. Employees are encouraged to use this feature. Business meals and staff travel meals require a reason for the expenditure (generic explanations, such as, lunch with or meet with are not acceptable) and reporting of the following: Date, 12

13 MEALS- SUBMISSION, CONT D MEALS- BUSINESS MEETINGS (the appropriate meal period should then be selected) MEALS- STAFF MEALS Place, Location, Business purpose, Names of attendees, Title, and the Company they work for, or other designation explaining the business relationship to the Company. If a meal charge from the Corporate Card within Chrome River does not populate with the correct date, use the DOS field to reflect the correct date. If you are attending a business meal or staff meal you cannot expense a meal for yourself during the same meal period. If you are hosting a meal it is imperative that you provide a complete and accurate list of attendees. Generally tips should be limited to 20% of the bill before taxes. There is a separate category called Business Meeting Meal which has subcategories for the meal type (breakfast, lunch, dinner, other) which can be used with or without travel to engage with at least one non-cbs attendee for business purposes only and the business purpose must be explained. The highest-ranking executive at the meeting should cover the expenses for all types of business meetings. Staff Departmental Meals are discouraged except when traveling (see below) and/or when receiving prior written approval from your supervisor. Receipt - in addition to the itemized meal receipt, include the printout of the approval from your supervisor. (the appropriate meal period should then be selected) MEALS- TRAVEL MEALS (under either Self Meals or Staff Meals depending on attendees; selected appropriate meal period) When traveling out of town overnight, the reasonable cost of meals is reimbursable. On travel days, times of arrival and departure should be considered in determining reimbursable meals when: o Business requires an overnight stay in town - the reasonable cost of dinner and breakfast is reimbursable. o An employee departs for a trip mid-day - breakfast and lunch are not reimbursable. There are two categories for travel meals, the first is Self Meal and the second is Staff Meal Staff Travel. Each one of these categories has subcategories for the meal period. If traveling and eating with both employees and non-cbs employees, use Business Meetings category. 13

14 MEALS- OT DINNER (under Self Meal tile) Self Meals-OT Dinner should be used when an employee is required to work extended hours (more than 10 hours and past 8pm) and cannot exceed $25. Circumstances where overtime meals are expensed regularly are discouraged, monitored, and will require additional scrutiny and documentation of business necessity. MEALS- OTHER Snacks and coffee are NOT reimbursable, regardless of location, i.e., airport, hotel, etc. Bottled water is not reimbursable, unless cases of water are being purchased for a large Production Event, part of a business meal, or travelling abroad. PROFESSIONAL DEVELOPMENT- ASSOCIATION DUES (under Professional Development tile) In some instances, memberships relevant and necessary to your job function may be reimbursable. Some examples include bar association memberships for the legal department, accounting association memberships for the accounting department, etc. All memberships must be approved by department heads. PROFESSIONAL DEVELOPMENT- RESEARCH MATERIALS (under Professional Development tile) Employees may purchase books, movies, and other materials to use for research purposes. PROFESSIONAL DEVELOPMENT- SUBSCRIPTIONS (under Professional Development tile) All subscriptions must be approved by the VP Assistant Controller Subscriptions should be shared by as many people and/or departments as possible. 14

15 SPOUSE EXPENSES In exceptional circumstances, reimbursement of business expenses may be allowed if the presence of a spouse serves a valid business purpose and/or prior written approval has been obtained from Senior Management. It should be noted in the comments section that the expense is for a spouse. TELECOM- AIR CARD/HOT SPOT; IPAD DATA PLAN Reimbursement of air card/hot spot and/or ipad data plan charges must be approved by the VP Assistant Controller and accounted for in the proper expense type. It is recommended that you are part of the CBS pooled Verizon or AT&T plan. If you are part of the pooled plan, the bill will be consolidated and charged automatically to your department via Accounts Payable and you do not need to file an expense report. If you are not part of the pooled plan, your maximum reimbursement thru the T&E system is limited to $30/month for data charges. TELECOM- SMARTPHONE If your job requires you to have a phone, one may be purchased via Oracle iprocurement ONLY and approved by your department head AND the VP Assistant Controller. New phones will only be approved at a minimum of every two years, regardless of the latest phone release. You will only be reimbursed for the lowest memory phone equal to $199 plus taxes. If you want a more expensive phone you can submit $199 for reimbursement and pay the difference out of pocket. In the event that your phone is damaged in any way, please contact the VP Assistant Controller to determine whether or not the costs to fix/replace will be reimbursable. It is recommended that you are part of the CBS pooled Verizon or AT&T plan. Pooled plans allow for employees to share data and prevent surcharges for overages from month to month. If you are part of the pooled plan, the bill will be consolidated and charged automatically to your department via Accounts Payable, with no need to file an expense report. If you are not part of the pooled plan, your reimbursement thru the T&E system is limited to a maximum of $70/month for your phone s data and phone charges. If your bill exceeds this amount, you will be responsible to pay the overages, regardless of the extenuating circumstances. Receipt - required for all, regardless of amount or form of payment. Only the summary page that shows no balance forward, 15

16 TELECOM- SMARTPHONE, CONT D current charges and current balance is necessary for submission. If your charges come to less than $70, only submit for reimbursement of actual billed amount for your particular line (i.e., if you have a family plan). TELECOM- HOME In very rare cases, the cost of home internet and landline phone will be reimbursable based on an employee s job responsibility. These must all be pre-approved by the VP Assistant Controller. TELECOM- HOTEL PHONE (Under Hotel-Other in hotel itemization) To avoid excessive hotel charges, employees who have a smartphone/cellphone must use it unless no service is available. TIPS (Appropriate type should then be selected from:bellman, Maid, Skycap, Valet, Other) EXPENSES NOT TO BE PROCESSED VIA T&E SYSTEM Tips for services such as those provided by porters, cleaning people, bellmen, etc., are considered business expenses and reasonable amounts will be reimbursed without a receipt. The justification of tips will be determined by the other type of expenditures incurred and by reviewing the purpose of the travel or assignment. Tips for meals and taxis must be included with the total claim for meals and taxis, and should not be claimed separately on the employee expense report. Miscellaneous tips without explanation will not be reimbursed. Tips are to be entered as they are distributed, not accumulated. Please refer to the below tipping allowances: o Doorman/Bellman/Skycap - $1 per bag, $2 per equipment case o Housekeeping - $3 per night tipping based on nights stayed; Valet Parking Attendants - $2 per occasion. Relocation - In some cases, relocation expenses are covered on an individual basis with approval from Human Resources and the Department Head. Memberships in Professional and Technical Organizations- Wherever possible, the membership should be in the name of the Company, and individuals who are to participate in the activities of the organization should be designated by the Company. As a rule, the expense of such memberships will be paid through 16

17 EXPENSES NOT TO BE PROCESSED VIA T&E SYSTEM CONT D NON-REIMBURSABLE ITEMS Accounts Payable if in the name of the Company. If it s an approved membership in the employee s name then it should be submitted through Chrome River. Significant Equipment/ Video Purchases - Purchases of video equipment or tape stock should be purchased thru Oracle iprocurement to ensure that we are receiving the CBS discounted price. All purchases should be made through Oracle, processed thru Accounts Payable and therefore, should not be purchased on an employee s Corporate Card. If there is an emergency and an employee must purchase the equipment directly at the store, a Company purchasing card should be used. Expenses for Other CBS Employees and/or Guests - Employees are responsible for incurring and accounting for their own expenses. There are specific procedures to be followed for Guests, please contact your Manager for these instructions. Donations/ Contributions - should be paid through Accounts Payable with prior approval from Corporate Philanthropy and the approval of the Sr. EVP, Chief Administration Officer and CHRO. Although the intention of the T&E policy is to address all expenses that are reimbursable, the following items are examples of expenses that are not chargeable to the Company: Toiletries and sundries (unless luggage is lost) Newspapers Over the counter medications Personal property lost by employee Country Club dues Personal computers Baby-sitting expenses Kennel costs Jury Duty expenses Magazines, unless specifically required for job function In-flight services other than meals and in-flight internet expenses Clothing is generally a personal expense and thus is not reimbursable Employees are permitted to enroll in the Company credit card reward program at their own expense (annual enrollment fee is not reimbursable). Employees consistently using the card for group bookings or large events, catering, etc. may not enroll in the Corporate Card membership rewards program. 17

18 ADMINISTRATIVE ITEMS: EXPENSE REPORTING GUIDELINES A detailed explanation stating the business purpose is required for all travel expenditures, generic explanations such as "August business" or development are not adequate and may cause a report to be returned thus delaying reimbursement. The Business Purpose field should be used to explain the purpose of the report, as well as, each individual expense type. Use the comments section to explain any unusual circumstance that may be questioned. Expenses entered in the wrong category or incorrect date may be deleted from your expense report, or the report may be returned for re-categorization. Employees reporting foreign travel expenses will be required to verify the appropriate exchange rate. RECEIPT REQUIREMENTS All required receipts must either be ed from your smartphone, scanned at the user s local scanner/copier and attached to the expense being submitted, or faxed to the fax number designated on the transmittal page. Receipts should NOT be sent inter-office or mailed to the T&E group. AMERICAN EXPRESS CORPORATE CARDS Illegible receipts may result in expenses being disallowed or the report being returned. Incorrect dates or times on receipts should be indicated in the comments section within the expense report. It is advisable to keep original receipts for at least one year from the date you submit your expenses. Original receipts may have to be resubmitted if the original submission was illegible or not received. If PayPal, Square or any similar form of payment is used, the receipt for these charges must indicate the proper vendor. If this is not available, you must use the comment section to document the vendor and items purchased. You will also need to print a copy of the detailed information for this charge from the Corporate Card or contact the vendor directly for a detailed receipt. Receipts submitted not showing the vendor paid or the detail of the purchase may be disallowed. Employees who incur regular business expenses on behalf of the Company are required to obtain a Personal Liability Corporate Card, currently American Express (Amex). The corporate card should be used wherever possible. The Corporate Card should not be used for personal expenses. Employees should complete the Corporate Card Application and have their Manager or Department head approve the application, 18

19 AMERICAN EXPRESS CORPORATE CARDS CONT D which must be forwarded to the Local Card Administrator for processing. The Local Card Administrator is responsible for coordinating the application process with Amex, as well as making any changes to the employee s account. Employees are required to enroll online with Amex Account Manager. Go to Americanexpress.com to register and receive online statements, reminders, and up to the minute account information. The card is issued in the employee s name and is a personal liability card, however, will not affect the available credit extended to the employee unless the card has a delinquent status. Accounts Payable will reimburse Amex on the employee s behalf for legitimate business expenses as reported on the expense report only after the report has been approved and receipts received. In the event that the expense report is not submitted in a timely fashion, late fees will accrue and card privileges may be revoked. Any accruing late fees are solely the employee s responsibility. If an employee s Corporate Card is revoked, no other company paid means of travel will be supported (i.e., a Business Travel Account). The Company will assume no liability for personal expenses, unpaid balances or fraud. The Company reserves the right to cancel the charge card without prior notification to the employee. When emergency cash is needed, the Amex card guarantees an employee s personal check for up to $250 at many participating hotels in the US, provided the employee is a registered guest. Employees can obtain emergency cash (up to $50) worldwide, at most participating domestic airline counters by presenting their card and personal check, along with an airline ticket valid within the last 48 hours or for the next 48 hours. Lost or stolen cards should be immediately reported to Amex by calling their toll free number or by contacting an Amex local office. You should also notify your local card Administrator. EMPLOYEE S RESPONSIBILITY Ensure expenditures are made and reported in accordance with policy. Submit receipts and supporting documentation in a timely manner. Please allow time for your supervisor approval and the possible pre-audit of your report and approval by the VP Assistant Controller if your report meets certain criteria. To be safe, you should submit your report by no later than Friday of the previous week to be included in the Wednesday close process. If an expense report cannot be filed or is not filed timely, the employee is responsible for payment to American Express for whatever reason. In that case, when report is later filed be sure to 19

20 EMPLOYEE S RESPONSIBILITY- CONT D MANAGER S RESPONSIBILITY change reimbursement to pay employee rather than Amex. Employees are fully responsible for all charges appearing on their Amex online statement, as well as, any penalties and interest for late payments if the report is not filed on a timely basis. Employees must reconcile their Amex statement each month ensuring all items have been accounted for, regardless of whether they appear in Chrome River. The card information in Chrome River cannot be used as a reconciling tool; it is intended to assist with your expense reports, NOT replace your Amex statements. Employees are responsible to pay American Express directly for any charges that are disallowed by approvers and/or auditors. Reimbursement dates are dependent on the date that Chrome River processed the report and can be affected by the monthly close period. In general, payments designated to Amex are usually posted within four business days. For example, if processed on Wednesday, Amex will have the payment applied by the following Tuesday morning. Reimbursements for balances due to employees will be reflected in your pay check following the date your report was processed. Employees should familiarize themselves with cutoff dates. All disputed charges should be reported directly to American Express. Any unused cash received through an ATM machine must be paid directly to American Express. Upon employee separation, it is the responsibility of the employee to resolve any outstanding balances on the employee s Corporate Card. Review employee expenses and receipts for appropriateness and compliance with established policy in a timely manner. Educate all new and existing employees on policy issues and address exceptions with employees. Identify expenses that are not in compliance with this policy and reclaim reimbursement from employees, if necessary. Inform the T&E Department of all amounts reclaimed from employees. Document infractions and take appropriate action, when exceptions cannot be justified as a reasonable and necessary business expense. Communicate all terminations and resignations to the local card administrator in a timely manner in order to ensure a proper accounting of all incurred expenses as well as the immediate deactivation of the employee s Corporate Card. Upon employee separation, it is the responsibility of the employee, with the assistance of the Manager and Department Head, to resolve any outstanding balances on the employee s Corporate Card. 20

21 GROUP TRAVEL The individual Corporate Card should not be used for group travel. For frequent and significant group travel or meetings, please contact your corporate card administrator to discuss obtaining a Corporate Meeting Card for such charges. Any department planning to sponsor meetings, attend conventions, or that has a group of 10 or more people traveling to the same destination should contact their Travel Coordinator. The Travel Coordinator should contact the CBS Travel Department ( ) and/or the preferred travel agency to help coordinate and negotiate preferred pricing. 21