Contractor Expense Reimbursement Policy

Transcription

1 POLICY Marina Bay Sands CONTENTS Title Department Owner Department(s) Applied T Psitin(s) Applied T Cntractr Expense Reimbursement Plicy Finance All All Cntractr Expense Reimbursement Plicy Purpse Marina Bay Sands Pte. Ltd. ( MBS r Cmpany ) will reimburse Cntractrs fr expenses directly related t MBS business and business travel accrding t the guidelines set frth in this plicy. Any travel and/r business expenses already included and/r prvided fr in a cntract with the Cmpany, such as a fixed fee cntract, shuld nt be submitted t the Cmpany separately and will nt be reimbursed. Plicy This plicy applies t all cnsultants, cntractrs, temprary labr and any ther independent cntractrs (herein referred t as Cntractrs ) perfrming apprved services fr MBS. The purpse f these plicies and guidelines is t ensure that all Cntractrs wh travel n Cmpany business and/r incur business-related expenses are aware f the travel plicies that are t be fllwed. Any vilatin f this plicy may result in the Cntractr nt being reimbursed by the Cmpany. In general, all expenses must be supprted by a receipt and a business purpse. Additinal infrmatin may be required t supprt the expense, as set ut in this plicy. All supprting dcumentatin (e.g., attendees, business purpse r business discussin, etc.) must be legible. 1. Travel Requests a. A Travel Request frm (Appendix A) must be cmpleted by the Cntractr and apprved by an apprpriate member f MBS Management prir t travel arrangements being made. The itinerary will be returned t the Cntractr r travel arranger with estimated csts. The Cntractr must submit the Travel Request with estimated csts t the MBS Department Vice President respnsible fr apprving the Cntractr s wrk. b. Upn receipt f the apprved Travel Request Frm, the Administratr Team Member in the relevant department utilizing the Cnsultant / Cntractr s Service will make the necessary travel arrangements with the Cmpany-apprved Travel Agent(s) including the htel arrangements. If the Cmpany-apprved Travel Agent(s) is nt utilized, the business reasn must be prvided t justify the exceptin and the President must apprve the travel expense. c. The Cntractr is respnsible fr supplying a list f primary emplyees frm their cmpany wh shall receive bkings accmmdatins thrugh the Cmpany-apprved Travel Agent. This list shuld be supplied t the Cmpany at the time f cntracting. Any updates t the list must be frwarded t MBS and the Department Vice President, wh is respnsible fr apprving the legitimacy f the updated list. Versin N. 1.0 Page 1 f 5

2 2. Air Travel All air travel will be ticketed by the Cmpany-apprved travel agent. a. Ecnmy class will be bked fr all Cntractrs n all flights. b. Air travel will be via the mst direct and ecnmical means. c. A vluntary change in flight is permitted if required fr business purpses r if the increase in airfare is ffset by the savings in reduced htel, fd, rental car, and ther csts. All flight cancellatins must be made prir t the flight departure t avid lss f ticket value. Failure t d s may result in the Cntractr incurring the cst f the lst ticket value. d. The Cmpany will nt reimburse fr upgrades. Purchasing full cach fares that allw upgrade pprtunities are nt allwed if a lwer fare is available. Travelers may upgrade at their wn persnal expense. Such upgrades must be charged t their persnal credit card and nt t a Cmpany-issued credit card. Als, a Cntractr can upgrade by using their existing frequent flier miles, if the airline permits it and there is availability. e. If a Cntractr wishes t cmbine persnal travel with business travel, the Cntractr is respnsible fr all persnal and incremental travel csts, as well as all expenses assciated with any cmpanin travelers. 3. Htel/Ldging Accmmdatin a. Cntractrs are required t bk all htel reservatins where MBS has preferential Crprate rates (refer t Htel Crprate Rate 2014 which may be btained frm Finance upn request). A persnal credit card is required at the time f bking with MBS. Whenever pssible, the Cntractr will be bked int a standard rm at a Cmpany-wned htel. Otherwise, a standard rm at a cmparable htel will be bked fr Cntractrs. Additinal fees fr upgrades will nt be reimbursed. b. The itemized htel fli is required t be submitted with the invice t be reimbursed. If an itemized htel fli is nt prvided r maintained, detailed receipts fr all rm charges must be returned with the invice. The Cmpany will reimburse the fllwing as it relates t htel and ldging charges n the fli and ther incidentals: Daily rm rate, htel taxes and mandatry resrt fees On-site parking at the htel Mini-Bar snacks / water (within reasn) In-rm Wi-Fi r internet access Baggage handling tip (within reasn) Husekeeping tip (within reasn) Meals at the htel, including rm service (see Meals sectin belw fr detailed infrmatin) Laundry/dry cleaning/pressing services with a limit f SGD25.00 per day accumulative (within reasn) Business IDD phne calls with a limit f SGD20.00 per day nn-accumulative c. The Cmpany will nt reimburse the fllwing items: Rm upgrade fees Spa and saln services In-rm mvies, DVD r CD rentals Retail items, including sundries and peridicals Late checkut fees N-shw/cancellatin fees Versin N. 1.0 Page 2 f 5

3 4. Transprtatin Cntractrs are expected t use the mst cst-effective frm f transprtatin available including taxis, shuttles, persnal vehicles, and Cmpany-wned vehicles. a. Rental Car Transprtatin Rental car is nt allwed if Cntractrs are travelling in Singapre as Singapre is easily accessed by taxis. If the Cntractr is travelling utside Singapre fr the benefit f Singapre, Rental car must be reserved thrugh the Cmpany apprved agent. Reimbursable csts include the daily rental fee, mileage fee (if charge by the rental cmpany), tlls, gasline cnsumed, and all the assciated taxes. If necessary, a GPD system may be rented. On dmestic (United States) car rentals, insurance shuld be purchased unless the cntractr is already cvered by their cmpany insurance plicy. On internatinal car rentals, Cntractr shuld btain insurance as required by lcal laws. Please check with the rental car cmpany t ensure there is an apprpriate amunt f insurance n the vehicle. Nn-reimbursable csts include but are nt limited t: parking fines, mving vilatins, damages, etc. Cars must be refueled by the Cntractr prir t returning the vehicle t avid a premium gas refueling charge. Any charges assess by the rental agency fr refueling WILL NOT be reimbursed. b. Taxi Cst f taxis fr business travel must be supprted by riginal receipts. Destinatin t and frm must be clearly indicated n the receipt when seeking reimbursement. Bking f cabs is nt permitted except fr thse suburban areas where taxis are nt available. Persnal vehicle The Cmpany will nly reimburse SGD0.55 per kilmeter travelled. If a persnal vehicle is used, the Cntractr shuld use the website t determine the mileage driven, and state that within the expense reprt frm when seeking reimbursement. Car Service The use f an utside car r limusine service by Cntractrs is general prhibited, unless it is the mst cst efficient mde f available transprtatin. Other Transprtatin If traveling utside Singapre, the Cmpany will reimburse fr the cst f taxis, ferries, buses, trams, trains, r airprt shuttles including a reasnable gratuity (up t 20%) fr travel assciated with business activities. Parking Cntractrs shuld take a taxi r shuttle t /frm the airprt as ppsed t parking their persnal vehicle in the lng-term parking, unless it is mre cstly t d s. 5. Cntractr Respnsibility Meals, Entertainment and Gifts When prviding anything f value t a third party such as meals, entertainment and gifts, Cntractrs are expected t have sufficient knwledge f the third-party t ensure cmpliance with the Cmpany s Anti-Crruptin Plicy Including Guidelines n Travel and Entertainment Expenses and Custmer Cmplimentaries fr Gvernment Official ( ACP ) and Office f Freign Assets Cntrl ( OFAC ) plicies. As such, it is the respnsibility f the Cntractr t cnduct apprpriate inquiry regarding the third-party t include cnsultatin with the MBS Cmpliance Department t assist with screening, if apprpriate, prir t engaging in business dealings. As stated in the ACP, N benefits shall be prvided t gvernment fficials wh exercise regulatry authrity ver LVSC, thse wh have presently pending befre them a decisin directly related t the business f MBS and LVSC and its subsidiaries ( Regulatry and Decisin-making Officials ), r thse we reasnably anticipate may have such decisins pending befre them in the future, unless the prvisin f such benefits has been apprved in advance and in writing by the Chief Cmpliance Officer. As such, pre-apprval is required prir t prviding anything f value directly r indirectly t Regulatry and Decisin-making Officials, an immediate family member f such persn r an individual wh is an agent r representative f such an fficial. It is particularly imprtant when prviding anything f value t any gvernment fficial, fr Cntractrs t adhere t the ACP and its Recrd-Keeping prvisins setting frth the name and psitin f the fficial as well as purpse f the benefit prvided. Cntractrs are required t maintain cmplete and accurate recrds f expenditures made in cnnectin with business cnducted with and n behalf f the Cmpany. Cntractrs must adhere t the Terms and Cnditins f their Versin N. 1.0 Page 3 f 5

4 cntract/purchase agreement and, befre prviding anything f value t a third party n behalf f the Cmpany, btain written pre-apprval frm the Cmpany. 6. Meals i. Meals incurred while cnducting business r traveling will be reimbursable under the fllwing cnditins, and with the apprpriate supprting dcumentatin. In additin t the receipt with the ttal meal cst, an itemized receipt (detailing all items cnsumed and the number f guests in the party) must be attached fr any meal ver $200, including meals charged t the htel rm fli. Meals expenses shuld be reasnable fr the lcatin and shuld nt exceed S$50.00 per persn per meal. The names f everyne that accmpanied the meal, including Team Members f the Cmpany, must be prvided alng with the business purpse/business discussin. Additinally, the cmpany name shuld be included fr ther vendrs, suppliers and cnsultants. ii. Tips n meals shuld be apprpriate fr the level f service received, and will be reimbursed up t 20% (after taxes), utside f Singapre. A tip n a meal shuld be included in the ttal cst f the meal. Fr the avidance f dubt, tips n meals within Singapre will nt be reimbursed, given the lcal practice f 10% service charge being autmatically added n t the bill. iii. Cntractrs must exercise sund judgment and discretin when purchasing and/r cnsuming alchl. Cntractrs will NOT be reimbursed fr unreasnable amunts f alchl purchased r cnsumed. Cntractrs will NOT be reimbursed fr alchl purchased r cnsumed. 7. Entertainment and Gifts a. The Cmpany will nt reimburse the cst f any gifts and Entertainment-related activities purchased r incurred by Cntractrs. b. Gifts t Gvernment Officials are strictly prhibited fr all Cntractrs. 8. Nn-reimbursable Items In additin t the nn-reimbursable items mentined earlier in the plicy, additinal nn-reimbursable items include, but are nt limited t, the fllwing: a. Dnatins r cntributins (charitable and/r plitical) b. Lst r delayed luggage c. Air, htel r car rental upgrades d. Cancellatin fees and n-shw fees e. Medical fees f. Visa and passprt g. Items fr persnal use h. Any item withut sufficient business purpse r supprting dcumentatin 9. Reimbursement Cntractrs must submit a valid Tax invice with supprting dcumentatin the earlier f thirty (30) days since returning frm the trip, t the MBS department engaging the services. A Cntractr Expense Reprt Frm (as attached in Appendix B) will als have t be submitted t the MBS department tgether with the valid Tax Invice. a. Invices that d nt cmply with the prescribed plicies and prcedures will be returned t the Cntractr t be crrected and re-submitted, r may be denied in its entirety. b. Fully supprted business and travel expenses, nce apprved by the relevant MBS Department Vice President, will be prcessed by Accunts Payable within thirty (30) business days. c. All Executives, Vice Presidents and Directrs are respnsible fr disseminating these plicies and prcedures t Cntractrs that they engage in cntracted wrk. Versin N. 1.0 Page 4 f 5

5 d. Please refer t APPENDIX A Travel Request Frm 10. Inter-prperty Travel a. Inter-prperty travel requires the advance apprval f bth the Cntractr s Vice President that is verseeing their wrk and the apprpriate Vice President at the destinatin prperty. Cmplete the Travel Request Frm with all f the required signatures and frward t ETS. b. Cntractrs are required t stay at Cmpany-wned prperties whenever pssible. The Cntractr will be bked int the htel with the lwest rate and the htel rm will be cmped at the destinatin prperty. There will be n inter-prperty billing fr the rm (charges will remain at the destinatin prperty). c. Airfare expenses will remain at the Cntractr s hme prperty unless they need t be charged t a majr prject. d. Fd, beverage and all ther incidentals shuld be submitted fr reimbursement via an invice, alng with the hurs wrked while n assignment, t the Cntractr s hme prperty and such charges will remain at the hme prperty (n inter-prperty billing). The Cntractr must als prvide the cmp rm fli with the trip invice. e. Blackut dates fr each lcatin will be psted annually by the end f the third quarter by Crprate Revenue Management and cmmunicated by the Chief Administrative Officer. Any travel t these reginals during the blackut dates shuld be avided if pssible. Apprval f the destinatin/hsting prperty s CEO, CCO, COO r Senir VP f Finance will be required in advance and the travel may be required t stay at a cmparable htel nearby. f. Fr requested travel utside f the psted blackut dates, the destinatin prperty will make every effrt t secure a rm during the requested nights. Hwever, if the htel is cmpletely sld ut, the destinatin prperty will infrm ETS immediately and prvide alternate dates fr the traveler. If the business trip is still deemed peratinally necessary fr the riginal nights requested, ETS will bk a rm at a cmparable htel nearby, with the advanced apprval f the Sr. Vice President (r abve) that is respnsible fr the Cntractr. g. Per the Internatinal Business Traveler Plicy, fr stays ver ne (1) mnth, furnished apartments (crprate husing) may be arranged and paid fr by the Cmpany and/r hst cuntry HR may crdinate husing accmmdatins in accrdance with lcal practices. Furnished apartments typically cntain: linens (bed, kitchen and bath), kitchen equipment, micrwave, cable TV and telephne. Any damage t the apartments r unreasnable csts will be the respnsibility f the business traveler. REFERENCES APPENDIX A Travel Request Frm APPENDIX B Cntractr Expense Reprt Frm Updated Date 11 April 2014 Apprved By President All cntent is prprietary infrmatin f Las Vegas Sands Crp. and its subsidiaries (the Cmpany"). Misuse f cnfidential r prprietary infrmatin, as defined in the Cnfidential Cmpany Infrmatin plicy, is prhibited and cnstitutes grunds fr disciplinary actin up t and including terminatin. Every effrt has been made t prvide the mst accurate and up-t-date infrmatin pssible in this versin f the Cmpany s plicies and prcedures. The Cmpany reserves the right t change its plicies; prcedures and benefits with r withut ntice and thse changes may nt always be reflected in these pages. If any Team Member is unsure f a plicy, prcedure r benefit, r if yu are having truble lcating r accessing the infrmatin, yu are advised t cnsult yur department manager, supervisr r Team Member Relatins representative. Versin N. 1.0 Page 5 f 5