Travel & Expense Management Policy

Transcription

1 Travel & Expense Management Policy Making Life Safer and Easier on the Road Ahead

2 Quick Reference Guide All travel must be booked online using Cliqbook, by contacting ADTRAV at or by calling (866) in order to be eligible for reimbursement. The ATS corporate travel card must be used for all business travel. Expense reports must be submitted within 5 days after trip completion. The employee is responsible for ALL charges on the corporate card if an expense report is not submitted in a timely fashion. Original receipts with purchase details are required for reimbursement. o Summary credit card receipts are NOT original receipts and will not be accepted for reimbursements. Expense reports without receipts will NOT be processed. Credit cards over limit or with past due balances will be suspended. Employees with past due expense reports or charge cards not in good standing will NOT be allowed to travel. Policy can be found at \\atsfs02\corpinfo\ats Handbook Daily Meal Allowances includes tax and tip o $12 Breakfast o $17 Lunch o $26 Dinner o Incidentals Original receipts with details are required for reimbursement. Any questions please contact ATS Travel Manager at travel@atsol.com or

3 Quick Reference Guide... 2 Travel Policy Purpose and Enforcement... 6 Purpose...2 Policy Effective Date and Review...2 Responsibility...2 Enforcement...2 Exceptions to Policy...2 Contact Information for Travel Policy Issues...2 Alternatives to Travel...2 Consultants and Contractors...7 Non-Exempt Employee Travel & Pay... 7 Travel to the Airport...7 Departure Time...7 Arrival Time...7 Travel Not Involving an Overnight Hotel Stay...7 Travel Involving an Overnight Stay...7 Travel Involving Weekends and Holidays...7 Sleeping Periods While In Transit...8 Compensation and Overtime...8 Travel Authorization... 8 Designated Travel Agency... 8 Traveler Profiles... 8 Passports and Travel Documents... 8 Exceptions for Travelers with Special Needs... 9 Religious Observances... 9 Risk Management... 9 International Travel Advisories...9 Health Precautions/Immunizations...9 General Travel Safety Tips...9 Illness during Business Travel...9 Emergency Travel Assistance...9 Air Travel Advance Planning...10 Airline Class of Service...10 Upgrades for Air Travel...10 Lowest Airfare Definition...10 E-Tickets & Ticket Delivery

4 Airline Frequent Flyer Programs...11 Airline Club Memberships...11 Travel on Private and Charter Aircraft...11 Denied Boarding Compensation...11 Overnight Delays...11 Cancellations...11 Unused Airline Tickets...11 Lost or Stolen Airline Tickets...11 Baggage Fees...11 Lost Luggage...12 Airport Parking...12 In-Flight Services...12 Lodging Guaranteed Arrivals and Cancellations...12 Hotel Payment Procedures...13 Hotel Upgrades...13 Early Check-Out Procedures...13 Hotel Health and Fitness Center Charges...13 Other Hotel Charges...13 Lodging in a Private Residence in Lieu of Hotel...13 Hotel Frequent Guest Programs...13 Car Rental Making Car Rental Reservations...14 Rental Car Payment Procedures...14 Rental Car Size Guidelines...14 Rental Car Upgrades...14 Rental Car Accessories...14 Rental Car Cancellation Procedures...14 One Way Rentals...14 Refueling Rental Car Prior to Return...15 Rental Car Accidents...15 Parking and Toll Charges...15 Traffic and Parking Violations...15 Rental Car Club Memberships...15 Rail Travel Making Rail Travel Reservations...15 Rail Travel Payment Procedures...15 Class of Service Rail Travel...15 Other Transportation Personal Car Usage Guidelines...16 Reimbursement for Personal Car Usage...16 Other Ground Transportation...16 Personal/Vacation Travel

5 Combining Personal with Business Travel General Guidelines...16 Spouse/Companion Accompaniment during Business Travel...16 Meals and Entertainment Documentation and Government Tax Reporting Requirements...17 Meal Expenses...17 Payment for Meals and Entertainment...17 Spending Guidelines and Limits...17 Employees Dining Together...17 Business Meal Expenses...17 Business Meals Taken With Other Employees...18 Entertaining Customers...18 Meal Reimbursement for Working Late/During Holiday or Weekend...18 Alcohol Consumption...18 Tipping/Gratuities...18 Travel-Related Telecom Business Phone Calls...18 Personal Phone Calls While Traveling...18 Air/Rail Phone Usage...18 Hotel Telephone Usage...19 Remote Computer...19 Travel Insurance Reimbursable Expenses Non-reimbursable Expenses Corporate Charge Card Corporate Travel & Expense Card Eligibility...21 Employee Termination...21 Personal Use of Corporate Charge Card...21 Reporting Lost/Stolen Cards...21 Business Use of Personal Charge/Credit Card...21 Foreign Currency Services...21 Travel Advances Expense Reporting and Reimbursement Automated Expense Management System - Concur...22 Timing for Expense Report Completion and Submission...22 Approval/Authorization Process...23 Documentation Requirements...23 Categorization of Expenses...23 Converting Foreign Currencies...23 Reimbursement...24 Expense Report Audits and Exception Reporting

6 Travel Policy Purpose and Enforcement Purpose This document establishes policies and procedures concerning travel and expenses for American Traffic Solutions (ATS). It incorporates ATS philosophy regarding travel and entertainment expenses, as well as other expenses. It provides guidance and direction for all aspects of the travel process and includes directives for reservations, payment, reporting expenses and reimbursement expenses while on ATS business. It is ATS s policy to reimburse for all reasonable, ordinary, and necessary expenses incurred while conducting business. These include necessary and reasonable expenses as defined by the IRS. Expenses must be properly documented and reported on the approved Travel Expense and Entertainment Report (T&E Report). ATS employees are expected neither to gain nor lose financially when traveling on ATS business, and each ATS employee will be prudent in judgment regarding expenses and comply with these policies. Employees traveling on company business are expected to exercise the same care in incurring expenses as a prudent person traveling for personal reasons. Travel on business should be conducted at minimum costs for achieving the success of the mission. Excess travel expense is an unnecessary drain on company funds. Policy Effective Date and Review Effective date of this policy is 06/01/2010. This policy will be reviewed annually, or as required, in order to ensure that the terms are current fair and representative of relevant corporate and industry conditions. The company reserves the right to change this policy at any time, and without prior notice. Responsibility Each employee has stewardship responsibility for managing travel expenses, but in particular: All employees are responsible for reading, understanding and complying with this policy and any additional related guidelines established by their specific region. All approvers (Management) are responsible for reviewing all expense reports for accuracy, required supporting documentation and compliance to policy. The Procurement Department is responsible for establishment, maintenance, revision and publication of this policy and the administration of all processes and procedures needed to ensure compliance. The Accounting Department will conduct random audits to confirm policy compliance. Enforcement The company will reimburse employees for all reasonable and necessary expenses while traveling on authorized company business that are in compliance with the guidelines of the Travel and Entertainment Expense Management Policy. ATS assumes no obligation to reimburse employees for expenses that are not in compliance with this policy. Travelers and/or Expense Claim Approvers who do not comply with this policy may be subject to delay or withholding of reimbursement and/or disciplinary action, including termination. Exceptions to Policy Exceptions, deviations or reimbursement for expenses that are not in compliance with this policy require the prior approval of an ATS director level or higher. Traveler non-compliance and lost savings will be recorded, and related information will be provided to ATS executives, including the business unit/department head, per the Data Privacy regulations permitted under individual country rules. Contact Information for Travel Policy Issues Please contact the ATS Travel Manager in the Scottsdale office, (480) , travel@atsol.com, with any questions, concerns or suggestions regarding this travel policy. Alternatives to Travel E-meetings, telephone and video-conferencing are effective alternatives to travel and represent an opportunity to significantly reduce travel costs as well as ATS impact on the environment. Every potential traveler should consider if the business objective can best be accomplished through the use of an e-meeting, teleconference or videoconference

7 Consultants and Contractors If a non-employee (contractor, consultant, employment applicant) is required to incur travel or entertainment expenses at the request of, and for the benefit of ATS, the guidelines and requirements of the Travel and Entertainment Expense Management Policy will apply to the non-employee to the same extent as imposed on the employees of ATS with the following exceptions: Airline tickets will be charged to the standard corporate charge card utilized for airline purchases. Reimbursement of travel-related expenses will be based on an invoice submitted by the non-employee to the American Traffic Solutions Accounts Payable Department rather than via the reimbursement procedures outlined for employees in this policy. However, the invoiced amount must be supported by the documentation requirements. Entertainment expenses of the non-employee incurred in the course of ATS business are not reimbursable. In no circumstance will personal travel expenses of either the contractor/consultant or a companion/spouse be reimbursable by ATS. Travel insurance coverage does not extend to the non-employee, and ATS will not provide reimbursement for any travel-related insurance premiums. Non-Exempt Employee Travel & Pay When a non-exempt, hourly employee is traveling for business purposes as opposed to commuting they must be compensated in accordance with the following guidelines: Travel to the Airport Non-exempt employees are eligible for mileage reimbursement for travel to and from the home airport or other travel venue per ATS Policy. Travel time between the employee s home and the airport, railroad or bus station is considered commuting time and is not compensated. Departure Time Non-exempt employees will be compensated for 60 minutes prior to scheduled departure times for domestic travel and 90 minutes for international. Employee is also eligible for compensation for flights delayed up to one hour from scheduled departure. Employee must contact their manager for direction when flights are delayed greater than 1 hour or cancelled. Non-exempt employees may NOT volunteer for denied boarding AND submit for regular compensation from ATS. Arrival Time Non-exempt employees are also compensated for the travel time from the arriving destination to their designated hotel. Travel Not Involving an Overnight Hotel Stay All time, with the exception of mealtimes, spent by an employee on authorized travel for official business, when an overnight stay is NOT required, is normally considered as time worked for pay purposes. However, travel time between the employee s home and the airport, railroad or bus station is considered commuting time and is, therefore, NOT compensated. Travel Involving an Overnight Stay In general, an employee should not suffer any loss or realize a gain in regular (base) earnings as a result of travel. Time spent equivalent to the employee s regular working hours and in the regular work week are considered as hours worked for pay purposes. For example, a non-exempt employee, who is regularly scheduled to work Monday through Friday for eight paid hours a day who flies from Phoenix to Los Angeles for a two-day conference, is entitled to compensation on the first day for time spent traveling to the conference. The employee is also entitled to compensation for the time spent at the conference or elsewhere up to regularly scheduled eight (8) hours for that day. On the second day, the employee should also be compensated for time spent attending the conference, traveling or engaging in other activities up to the eight (8) regularly scheduled hours for that day. Travel Involving Weekends and Holidays Qualified time spent on Saturdays, Sundays and Holidays during hours that correspond to the employee s regular working hours should be counted as time worked for pay purposes. For instance, an employee who is regularly scheduled to work Monday through Friday for eight (8) hours who takes a flight home from a three-day business trip to Los Angeles on Saturday should be paid for any hours spent on the flight up to the eight (8) hours regularly scheduled, so long as the weekend or Holiday travel was business required, NOT employee preferred

8 Sleeping Periods While In Transit Time required to be spent in transit during the customary sleeping period (typically defined as 11:00 p.m. to 7:00 a.m.) is counted as time worked unless the employee is provided with adequate sleeping accommodations and is permitted to occupy the accommodations for an uninterrupted period of NOT less than 6 hours. For example, an employee should be compensated for time spent taking the red-eye from Los Angeles to Newark. Compensation and Overtime A non-exempt, hourly employee who is compensated for travel time in connection with any of the above scenarios will be paid at his/her normal wage rate. If such travel causes the employee to work over 40 hours in a work week (or over eight (8) hours in a day, if required by an applicable collective bargaining agreement), the employee is entitled to overtime. Travel Authorization Management approval is required for all ATS business travel. Whenever travel is NOT compliant with travel and entertainment policy, an approval is required from a director level or higher. It is the responsibility of the approver to log into the online travel system and manage approval requests for any travel reservations. It is also the responsibility of the approving director to delegate approving responsibility during any absence. Designated Travel Agency All travel must be booked via the online travel portal, Cliqbook, or by contacting ADTRAV at (866) or at atstravel@adtrav.com. Travel may be made by the traveler or the traveler s assigned delegate. It is required to state for which sites your travel is being conducted. Failure to do so will result in travel charges being expensed to your department. ATS is concerned that no loss of service is experienced by its traveler when using the ATS designated travel agency. Therefore, it has appointed a Travel Manager to act as a proponent to its travelers and be a liaison between ATS and ADTRAV. Address all travel-related complaints to the Travel Manager, who is required by ATS management to reply to all employee complaints. Contact at travel@atsol.com or Traveler Profiles All travelers are required to maintain an up-to-date traveler profile, which should be reviewed on an annual basis for any status change. The profile can be completed online on Cliqbook or contacting ADTRAV for navigation assistance: (866) The traveler is responsible for the initial input and the subsequent maintenance of all personal travel information changes. This will include charge/credit card numbers, address, phone numbers, emergency contact, medical restrictions, special meal requirements, frequent flyer membership number, other loyalty plan membership accounts and seat preferences. Every effort will be made to adhere to the traveler s preferences and reservation requests; however, the ATS Travel Policy will take precedence over individual requests. Passports and Travel Documents Passport and other travel document costs (visas, other entry costs) are reimbursable if required for business travel purposes. At time of reservation, ADTRAV will inform the traveler of the required documentation. Plan accordingly for international travel documents. It is possible that the turn around time to process could be significant. It is the traveler s responsibility to ensure the required documents are current and on hand during travel

9 Exceptions for Travelers with Special Needs If the traveler requires accommodation beyond that permitted by the Travel and Expense Management Policy due to special needs or circumstance: The special requirement must be pre-approved prior to booking any travel arrangements and recorded on the employee s travel profile for future reference. The approved request must be provided to ATS travel department at the time a reservation request is made. Religious Observances Every effort will be made by ATS to ensure an employee is NOT required to travel during the time of a religious observance. These limitations should be recorded on the traveler profile following discussion with the employee s manager. Risk Management International Travel Advisories Safety and security are of primary importance when employees are traveling on ATS business. Travel advisories that restrict travel for safety or health purposes are issued regularly by local government agencies. Health Precautions/Immunizations ATS travel department services will assist in obtaining information when immunizations are required based on travel destination. The employee, based on their medical situation, is also advised to contact their personal physician to determine if an immunization or other medical intervention is recommended prior to travel. Immunization costs are reimbursable if required for business travel. General Travel Safety Tips If a traveler encounters accommodation or a means of transportation that he/she feels poses a threat to personal safety, the employee may contact ATS travel agency at (866) to request alternate arrangements. An explanation regarding the nature of the threat will be required at the time of change so that the matter can be investigated and the preferred supplier listing amended accordingly. While traveling: The employee must ensure that company assets are safeguarded at all times i.e. implement password protection (Blackberries). It is recommended that ATS company logos not be prominently displayed in order to avoid unwanted attention. Your laptop, wallet, cell phone and other high-tech gadgets are all targets. Be on the lookout for distraction, thefts, and do not leave your valuables unattended, even at airport security checkpoints. Carry emergency telephone numbers. An up-to-date list of emergency contacts should be kept with you (in your wallet, purse, briefcase, etc.) at all times. Leave the airport as soon as possible after deplaning. Disturbances are more likely to occur in public airport lobbies. Carry several days supply of any medications with you, even on day trips; the remainder can be kept in your luggage. Keep notes in your wallet listing your medications, their dosages, your physician s name and phone number, and your blood type. If you are on a medication that requires an injection through a hypodermic needle, such as insulin, you will be required to present documentation from a physician. Illness during Business Travel If a traveler becomes ILL while traveling on ATS business: Employee must report the injury to their manager as soon as possible. Medical bills and other incidentals incurred during domestic travel are NOT reimbursable. If a travel is INJURED while traveling on ATS business: Employee must report the injury to their manager as soon as possible. Normal protocol for work-related accidents apply: all requests for reimbursement pertaining to the injury must be approved in writing. Emergency Travel Assistance Contact information for emergency travel arrangement assistance can be found on the traveler s itinerary

10 Air Travel PLEASE NOTE: Air travel is billed directly to ATS. All business travel MUST be booked via Cliqbook or ADTRAV. The use of a general internet travel reservation system is NOT permitted. Advance purchase tickets are the preferred method of travel (8, 15, or 22 days). The lowest available fare will be booked versus preferred flight option if differential exceeds $100. Policy exceptions MUST be approved in advance from director level or higher. Advance Planning Cost management and potential savings are maximized by advanced planning. Savings are maximized by planning 15 or more days in advance. Travel should be planned a minimum of eight days prior to plan departure. Travel planned less than eight days in advance will require Department Manager approval. Airline Class of Service All airline tickets will be issued in coach/economy class only. Exceptions must be approved in advance from director level or higher. Upgrades for Air Travel Upgrades are allowed at the traveler s personal expense but are not reimbursable by ATS. Employees are not permitted to book air travel at a higher fare in order to use frequent flyer program privileges when a lower non-restrictive fare exists on the same flight. Lowest Airfare Definition Air travel will be the most economical class of restricted (non-refundable), regularly scheduled, reserved-seat service available. Travelers will be ticketed for the lowest possible fares at reasonable travel hours, taking into consideration special rates, routings or connecting services. Employee carrier preferences will be accommodated wherever possible, however, ATS preferred carriers will be used where cost differentials exceed policy limits. Use of unrestricted fare requires approval from director level or higher. The lowest logical airfare that is determined using the following search criteria: Lower cost alternative departure/arrival must be no more than two (2) hours before and two (2) hours after the requested time. One stop & single connection flights are treated the same as non-stops for itinerary purposes, fare calculations, and lowest fare identification. Travelers may elect to fly a non-stop flight over a lower-priced, connection flight provided that the additional cost is less than $100 per trip. Monthly reports are provided to management that shows details on all travel purchases, including low fare declines. E-Tickets & Ticket Delivery To take advantage of the cost benefits and convenience: Travelers are required to use electronic tickets (e-tickets). The traveler will be ed the confirmation number and itinerary as per the traveler profile once travel arrangements are complete. At the airport, the e-ticket confirmation number will be required to receive a boarding pass. If the confirmation number is misplaced or forgotten by the traveler, proper photo identification must be presented to receive the boarding pass. In the rare instances where paper tickets are required because an e-ticket is not available, delivery of the tickets will be arranged at the time of reservation

11 Airline Frequent Flyer Programs Travelers may retain frequent flyer program benefits for personal use. Participation in a frequent flyer program must NOT influence flight selection that would result in incremental cost to ATS beyond the lowest available airfare, as required by this policy. The traveler is responsible for the record keeping, redemption and income tax implications of program rewards; ATS, or ADTRAV, will not intervene to resolve any frequent flyer program concerns, issues, etc. Any membership costs associated with a frequent flyer program are NOT reimbursable by ATS. Airline Club Memberships Airline club membership costs are not reimbursable. Travel on Private and Charter Aircraft Business travel by ATS employees is restricted to corporate and commercial aircraft. Use of charter aircraft while on company business is prohibited. The use of private aircraft for business purposes is NOT allowed under any circumstances. Denied Boarding Compensation Airlines occasionally offer free tickets or cash allowances to compensate travelers for delays and inconvenience due to overbooking, flight cancellation, changes of equipment, etc. Travelers may volunteer for denied boarding compensation only if: The delay in their trip will not cause an increase in the cost of the trip; and The delay in their trip will not result in any interruption or loss of business. The traveler is required to contact ADTRAV (866) to advise the change to itinerary. Travelers may keep the free travel voucher for personal use. Non-exempt employees may NOT volunteer for denied boarding AND submit for regular compensation from ATS. Overnight Delays If an airline delay or cancellation necessitates an unscheduled overnight stay: The traveler must first attempt to secure complimentary lodging from the airline. If unsuccessful, the traveler must contact the ATS designated travel agency for assistance and use a preferred hotel, where available. The cost of the approved lodging may be submitted via an expense report. Cancellations Travelers are responsible for cancelling air reservations by using the same method as their booking procedure (i.e. online booking tool, or contacting ADTRAV) Unused Airline Tickets Unused airline tickets or flight coupons must never be discarded or destroyed as these documents may have a cash value. All unused tickets must be returned to the ATS Travel Manager immediately upon return or cancellation of the business trip. Unused tickets must not be returned to the airline directly. Travelers must not submit unused tickets with the expense reimbursement report. Lost or Stolen Airline Tickets Immediately upon discovery of a lost or stolen airline ticket, the traveler is required to report the loss to the designated travel agency, who will file a lost ticket application with the appropriate airline carrier. The traveler is responsible for ensuring the security of all travel-related documents including passport, tickets, corporate charge card, etc. Baggage Fees Baggage fees are reimbursable as part of an expense report so long as proper approval and documentation accompany the submission

12 Lost Luggage The ultimate responsibility for retrieving and compensating for lost baggage lies with the airlines. The employee must work directly with the airline to find or replace the lost luggage and its contents. ATS will NOT reimburse the employee for lost baggage. Airport Parking Travelers need to use general, long term or offsite parking and provide receipts for reimbursement. In all cases, the availability of airport shuttle service needs to be considered and used whenever possible. The cost of taxi or airport limousine service should be compared to the cost of parking and the lower cost alternative chosen. Short-term and valet parking at airports will NOT be reimbursed by ATS. In-Flight Services In flight services such as movies, TV, headsets and the internet are NOT reimbursable by ATS without prior approval from director level or higher. Lodging PLEASE NOTE: All business travel MUST be booked via Cliqbook or ADTRAV. The use of a general internet travel reservation system is NOT permitted. Lodging expense should be charged to the ATS Travel & Entertainment card. ATS preferred lodging will be booked whenever possible. Policy Exceptions MUST be approved in advance from director level or higher. The traveler will book hotel reservations using Cliqbook, the ATS on-line reservation tool. The ATS-designated travel agency will make hotel reservations if Cliqbook is NOT available or the traveler needs assistance. The travel agency maintains an electronic directory of ATS negotiated rates for hotel accommodations. Travelers are expected to utilize ATS negotiated rate hotels where available. At locations without ATS negotiated hotel rates, ADTRAV will make reservations at rates that they have negotiated or obtain the best available rate from the hotel. Advance approval from travel expense report approver will be required for non-approved hotels that cost more than the highest ATS or ADTRAV negotiated hotel rates in a city. If an employee obtains a lower rate, no approval is required; the traveler should notify the travel manager of available lower rates for future use. Projects should identify their needs for local hotels to ATS Travel Manager. The ATS travel team will negotiate hotel discounts for projects and jobsites. The preferred hotel rates will be entered into Cliqbook for use by ATS travelers. Every employee s travel itinerary, including hotel location, must be made through Cliqbook or ADTRAV. This ensures that employee travel is visible to corporate security. Guaranteed Arrivals and Cancellations All hotel reservations will include a confirmation number which will be printed on the travel itinerary. Hotel reservations are made on the basis of guaranteed late arrival. If the reservation is not canceled in accordance with hotel policy as noted on the itinerary, the traveler may be charged for one room night. The traveler can notify the travel agency to cancel hotel accommodations or cancel directly. When canceling a room reservation directly, the traveler should record the cancellation number or the name of the contact person, as well as the date and time of the call. Projects should identify their needs for local hotels to ATS Travel Manager. The ATS travel team will negotiate hotel discounts for projects and jobsites. The preferred hotel rates will be entered into the Computerized Reservation System (CRS) for use by ATS travelers. Again, every employees travel itinerary, including hotel location, must be made through Cliqbook or ADTRAV. This ensures that employee travel is visible to corporate security

13 Hotel Payment Procedures Hotel costs must be paid upon departure using the corporate charge card. Hotel expenses will NOT be reimbursed without a zero-balance receipt/folio statement. The statement can be requested upon checkout and must be submitted with the expense report. Hotel Upgrades Travelers are required to reserve standard rooms only. Travelers may accept room upgrades to suites or executive floor rooms ONLY if the upgrade is at no additional cost to the company. Early Check-Out Procedures If the traveler is required to check-out earlier than stated on the reservation due to business requirements, any fee charged by the hotel for early check-out is reimbursable. The traveler should consult with the hotel reservations desk to determine if a check-out fee is applicable. Hotel Health and Fitness Center Charges In general, hotels in the preferred properties program will provide health and fitness facilities at no additional charge. Hotel and fitness center charges will NOT be reimbursed. Other Hotel Charges Other hotel charges such as internet, movies, honor bar and valet parking are NOT reimbursable. If Wi-Fi or self parking is not available, these charges MAY be reimbursable with director level or higher approval. Lodging in a Private Residence in Lieu of Hotel The traveler is required to obtain approval from their manager prior to arranging private accommodation in lieu of a hotel. Travelers staying in private residences in lieu of a hotel are authorized to provide a gift to the host. Gifts provided to your host must be authorized by the department director or higher prior to purchasing. Reimbursement must be supported by original invoices for the item/meal purchased to extend appreciation to friends or relative for their hospitality. Cash gifts are not permitted. Hotel Frequent Guest Programs Many hotels have frequent guest programs that reward travelers with free accommodations in exchange for a given number of paid room nights at the hotel. Travelers may retain awards from such programs for personal use. Participation in these programs must not influence hotel selection, which would result in incremental cost beyond the company s specially negotiated rate. Any membership fees associated with joining these programs are not reimbursable. At NO time will ADTRAV or ATS intervene in the reconciliation of hotel frequent guest program eligibility or coverage issues

14 Car Rental PLEASE NOTE: All business travel MUST be booked via Cliqbook, or ADTRAV. The use of a general internet travel reservation system is NOT permitted. Car Rental expense should be charged to the ATS Travel & Entertainment card. ATS preferred Car Rental Agencies be booked whenever possible Policy Exceptions MUST be approved in advance by Director Level or higher. Making Car Rental Reservations The traveler will book car rental reservations using Cliqbook, the ATS on-line reservation tool. ADTRAV will make car reservations if Cliqbook is not available or the traveler needs assistance. Hertz and Avis are ATS contracted providers of rental cars. When Hertz and Avis are not available, ATS has a back up contract with Dollar/Thrifty. All car rental reservations will include a confirmation number and will be printed on the travel itinerary. Rentals by a single traveler for normal business use should be restricted to either compact or intermediate class, unless distance, terrain, weather, or customer request dictates otherwise. Rental cars should NOT be used unless the cost is less than that of other available transportation such as taxi or airport limousine. Employees on business travel in the U.S. are required to: Decline options for collision damage waiver (CDW, or LDW) and liability insurance. These expenses are NOT reimbursable. Report accidents to proper civil authorities, the car rental agency, and ATS risk management. Pay fines arising from citations received while using a car rental. Fines are NOT reimbursable by ATS. Rental Car Payment Procedures All travelers must use their corporate charge card to make all car rental reservations and pay for the invoiced cost of the rental. The car rental agreement and proof of payment must accompany the expense report. Rental Car expenses will NOT be reimbursed without a zero-balance receipt. Travelers should inspect the car and note any existing damage on the contract before the vehicle is accepted. It is the traveler s responsibility to review and dispute any discrepancies encountered on the car rental invoice. Rental Car Size Guidelines Intermediate size (or smaller) cars will be reimbursed for employees traveling alone or in a group of up to three (3) employees, unless extenuating circumstances (e.g. medical, physical, etc.) dictate otherwise. A full-size vehicle is permitted if the traveler is required to transport bulky equipment or more than three (3) employees together in a single vehicle. Director level approval is required prior to booking any vehicle larger than intermediate size. Field employees are authorized to reserve SUV s or minivans in conjunction with working at sites that require transporting large objects, and/or driving in non-navigable areas, such as curbs or highway construction zones. Rental Car Upgrades Travelers may accept car rental upgrades only if there is no additional cost to ATS. Rental Car Accessories Costs associated with car accessories such as a GPS system, etc. are NOT reimbursable. Altering a rental vehicle will void the terms of the contract. Such actions are NOT acceptable or reimbursable, and all costs will be the responsibility of the renter. Example: adding a trailer hitch to rental truck or SUV to tow a trailer. Rental Car Cancellation Procedures Travelers are responsible for canceling rental car reservations by using the same method as their booking procedure (i.e. online, contacting ATS travel agency or the rental car agency directly). If the car rental agency is contacted directly, the traveler must request and record the cancellation number in case of billing disputes. One Way Rentals In the event a one way rental is needed for business needs, it must be noted at the time of the booking. Any charges associated with one way rentals MUST be approved in advance by director level or higher or they are NOT reimbursable

15 Refueling Rental Car Prior to Return The rental car vehicle MUST be returned with a full tank of gas to avoid refueling fees by the car rental company. Fuel charges incurred by the rental agency are NOT reimbursable. Fill up option must NOT be purchased and is NOT reimbursable. Rental Car Accidents Should an accident occur while driving a rental car, travelers must immediately contact all of the below: Local authorities, as required. ATS Risk management. The rental car company. The traveler is required to obtain and keep a copy of the accident report. The insurance company and car rental agency requires a written accident report and police report. In addition, the insurance company requires the final rental invoice, which includes the costs related to the accident. It is the traveler s responsibility to obtain these reports. Parking and Toll Charges Necessary parking and toll charges are reimbursable. Receipts MUST be provided for parking and detail location and duration. Traffic and Parking Violations Traffic and parking violations, while operating a rental vehicle or a personal vehicle for business purposes, are NOT reimbursable. Rental Car Club Memberships All employees are eligible to enroll in the Preferred Car Rental Agency s Benefits Club. Contact the Travel Manager, (480) , or travel@atsol.com for more information. Rail Travel Making Rail Travel Reservations Rail must be used when: It is less expensive than air travel and adds no more than one and half hours to the total travel time. Total elapsed travel is less than if driving. All rail travel reservations must be made through ADTRAV. Travelers are responsible for cancelling rail reservations by using the same method as their booking procedure. If the rail company is contacted directly, the traveler must request and record the cancellation number in case of billing disputes. Rail Travel Payment Procedures All travelers must use a corporate charge card to make all rail reservations and to pay for the tickets. Unused tickets must be returned immediately to ADTRAV for refund. Class of Service Rail Travel Rail travel must be booked in coach/economy class, or business class on Amtrak Acela service in the Northeastern United States

16 Other Transportation Personal Car Usage Guidelines Employees may use their personal car for business purposes under the following conditions: If it is less expensive than renting a car, taking a taxi or alternate transportation. If it is more timely than taking public transportation. When transporting company goods for delivery. Frequent use of personal vehicles for business use is not allowed. It is the personal responsibility of the owner of a vehicle being used for business to carry adequate insurance coverage for their protection and for the protection of any passengers. Reimbursement for Personal Car Usage Travelers will be reimbursed for business usage of personal cars at the business mileage rate set forth by ATS. The reimbursement rate will be loaded into the online expense reporting tool. Personal mileage reimbursement rate is intended to cover ALL costs related to operation of the vehicle including gas, service, maintenance, up to and including oil, insurance and depreciation. Mileage reimbursement excludes normal round trip to and from work. If an employee chooses the option to drive instead of fly, the reimbursement of mileage will not exceed the cost of an airline ticket, at the time of reservation request. Under NO circumstances will ATS reimburse an employee for insurance premiums for a personal vehicle used for business purposes, nor any damage resulting from an accident while using the vehicle for business purposes. To be reimbursed for use of a personal car for business, travelers must provide on the expense report: Purpose of the trip Date and location Confirmation of actual mileage traveled via MapQuest or other tool. Other Ground Transportation The most economical mode of transportation must be used to and from airports, bus and rail terminals when the employee is not accompanying a customer. All charges must be supported by receipts. Employees traveling to the same location should share ground transportation to and from the airport whenever possible. The use of taxis is encouraged for local travel, where no other more economical means of transportation is available (i.e. airport shuttle/private car) or for short-term trips at foreign locations where ground transportation is anticipated to be only required for the trip to and from the airport and hotel. Travelers will be reimbursed for personal car mileage to and from the airport. Reimbursement for short-term or valet parking at airports is NOT permitted due to excessive cost; travelers must use off-site parking and provide receipts for reimbursement. Employees may use ferries, car ferries or the channel tunnel where the total cost is less than air or rail fare to the same location and there is no loss of working hours. Personal/Vacation Travel Combining Personal with Business Travel General Guidelines Personal/vacation travel may be combined with business travel under the following conditions: Director level approval is required prior to travel. ANY additional cost must be paid by the traveler. ATS bears no responsibility or liability for personal travel. Vacation expenses of ANY type are NOT reimbursable by ATS. Spouse/Companion Accompaniment during Business Travel ATS will NOT reimburse any travel and entertainment expenses incurred by a spouse or other individual accompanying an employee on business. Spouses or companions may join an employee only when approved by their approving manager prior to departure

17 Meals and Entertainment Documentation and Government Tax Reporting Requirements NOTE: An ORIGINAL RECEIPT includes the DETAILS of what was purchased. The summary credit card receipt WITH- OUT the DETAILED RECEIPT is NOT eligible for reimbursement. An original receipt must be submitted with the expense report for any individual meal, business meal or entertainment expense, regardless of amount. In addition, for business and entertainment expenses, the following documentation is required for taxation purposes, and must be recorded on the expense report: Names of individuals present, their title, and company name. Name and location of where the meal or event took place. Exact amount and date of the expense. Specific business topic discussed. Meal Expenses Meals are defined as meal expenses incurred by the individual traveler when on an out-of-town business trip. Travelers will NOT be reimbursed for meals or incidentals when in their home territory. Payment for Meals and Entertainment The corporate charge card must be used to charge all meals and entertainment expenses where it is accepted. Spending Guidelines and Limits Travelers will be reimbursed for actual documented expenses when accompanied by proper documentation and original receipts. Meals will NOT be reimbursed without adequate documentation. The average daily meal expenses should not exceed the following: Breakfast $12 Lunch $17 Dinner $26 Incidentals $8 These guidelines INCLUDE taxes and gratuities. Exceptions to these guidelines must be approved by director level or higher. Alcohol is NOT a reimbursable expense. If breakfast is offered as part of the hotel accommodation rate, NO additional reimbursement will be permitted for breakfast. Any meal that is provided as part of an entertainment expense must be deducted from the daily meal allowance. Employees Dining Together When more than one employee is present at a business meal, the most senior level individual is required to pay and expense the bill. Exceptions require approval at the director level or higher. Business Meal Expenses Business meals are defined as meals taken with customers or suppliers during which a specific business discussion or meeting takes place. Employees will be reimbursed for business meal expenses according to actual and reasonable costs. Business meal expenses will be reimbursed only when the employee can demonstrate a clear business purpose. The expense report must provide: The specific purpose of the meal. The name(s) and title(s) of all attendees. Name and location where meal/event took place. The company affiliation. Exact amount and date of expense. An original receipt, including details of what was purchased, taxes and gratuities. NOTE: An ORIGINAL RECEIPT includes the DETAILS of what was purchased. The summary credit card receipt WITHOUT the DETAILED RECEIPT is NOT eligible for reimbursement

18 Business Meals Taken With Other Employees Employees may be reimbursed for business related meals with other employees ONLY if one of the following circumstances applies: When a customer or supplier is present. When, for confidentiality reasons, business needs to be conducted off company premises. When authorized by the employee s supervisor or manager for testimonial reward, recognition or other appropriate business purpose. Entertaining Customers Entertainment includes events at, for example, country clubs, theaters and sporting events, whereby a business discussion takes place during, immediately before or immediately after the event. Entertainment expenses are reimbursable only with director level or higher approval and when the employee s specific assignment requires the entertainment of the company s customers or potential customers, or others as appropriate. With government clients, we must follow the strict code of conduct on what is and what is not permissible for each client per their own local rules. We suggest you err on the side of caution and make sure you know these rules before you offer to pay for anything with government clients. The following documentation is required for expense reporting: The specific business purpose of the meal. The name(s) and title(s) of all attendees. Name and location where meal/event took place. The company affiliation. An original receipt including details of what was purchased including taxes and gratuities. Meal Reimbursement for Working Late/During Holiday or Weekend Meals taken by an employee who is required to work in the office (away from home) for more than 4 hours per day or during a holiday or weekend may be reimbursed based on the daily meal allowances. All documentation rules apply for reimbursement and must be approved by director level or higher. Alcohol Consumption The consumption of alcohol during a personal meal is NOT reimbursable. ATS employees are to fully consider the appropriateness of alcohol during company events, business meals, and business entertainment, as well as the company s liability when serving and/or consuming alcohol. Employees authorized to expense alcohol for entertaining on behalf of ATS are expected to exercise good judgment on the cost of alcohol. Bottles of wine should not exceed $60 per bottle when entertaining customers. Tipping/Gratuities Gratuities should normally be 15% of the cost of the services provided. If the quality of services is exceptional, a gratuity up to a maximum of 18% may be considered. It should be noted that gratuities must always be calculated before sales tax is applied and is included in the average daily meal limits. Travel-Related Telecom Business Phone Calls Employees will be reimbursed when using their personal cell phones or home phone for business phone calls which are: Reasonable and necessary. With an original copy of the bill attached to the expense report form. Personal Phone Calls While Traveling Travelers will be reimbursed for personal telephone calls while traveling on business, not to exceed one 15 minute call per day. Receipts are required to be submitted with the expense report. Air/Rail Phone Usage Except in an emergency, or when a critical business issue is involved and no alternative exists, travelers are prohibited from using air phones, rail phones or phones in car services

19 Hotel Telephone Usage To avoid substantial charges added by hotels to telephone bills, travelers must: Use a mobile phone or call collect whenever possible. Use a toll-free number for business calls whenever possible. Have the home office place the call or call collect when traveling outside their country. Phone from local company offices whenever possible. Remote Computer Travelers are advised to: Program laptop computers to Wi-Fi service. Travelers are required to use the local office to access voic or . If this is not possible, the corporate air card must be used. Travel Insurance Loss/theft of valuables while traveling: If a loss of ATS property occurs, the incident must be reported to ATS risk management. If the loss is the result of theft, a written report should be made to local law enforcement authorities and a copy of the report submitted to ATS risk management. For the loss or theft of personal property, employees must file a claim with their personal property insurance company/agent to determine policy coverage. ATS will NOT reimburse expenses for the loss or theft of personal items or valuables while traveling. Reimbursable Expenses The following incidental expenses, when directly related to business travel, may be reimbursable provided they are appropriate in the country incurred and are identified separately and supported by original receipts: Parking & tolls Currency conversion costs Taxis Visa and passport fees Immunization costs for international business travel Laundry, dry cleaning and valet services for trips more than 5 days, up to a maximum allowance of $50/week

20 Non-reimbursable Expenses The corporate charge card can only be used to fund allowable travel and entertainment expenses. Under no circumstances can the corporate charge card be used to pay for non-reimbursable expenses. The following is a list of expenses, although not all-inclusive, that are NOT reimbursable: Airline membership fees/dues Hotel room movies Shoe shine, shoe repair Air, rail, car rental phone usage Hotel no-show/cancellation charges Snow removal, lawn care Alcohol Hotel safe rentals Souvenirs, personal gifts Annual dues on a personal credit card Kennel fees/doggie day care Spa services Barber/hairstylist expenses Lost cash Car washes for personal vehicles Lost personal items Club membership or fees Lost tickets Traffic & parking fines Corporate card delinquency fees Luggage, briefcases Dependent care Personal entertainment Supplementary personal life insurance or other insurance premiums Expenses related to vacation or personal days while on a business trip for employee or travel companion Clothing Mini-bar refreshments Purchases of formal attire Loyalty rewards programs membership fees Personal articles (toiletries, magazines, health care items, etc.) Cigarettes Credit card rewards plans membership fees or personal card fees Routine car maintenance for personal vehicles Purchase of hardware, software & telecom (cell phone) equipment and accessories Corporate Charge Card ATS has an agreement with Bank of America to establish and operate a corporate charge card system to facilitate financing of all business travel and to provide ancillary insurance coverage. Employees who are expected to travel on business more than twice a year, or have authorized business expenses in excess of $1000 annually, should apply for a card through their home office. Issuance of a corporate charge card must be approved by director level or higher. Employees are required to utilize the company-contracted charge card for payment of all business travel-related expenses. The corporate charge card use is for business purposes only. Employees are responsible for settlement of their Bank of America account through the timely submittal of business travel expense reports. Expense reports are to be submitted for approval within five (5) business days of completion of a business trip or the expenditure being submitted for reimbursement. Payments will be made directly by ATS to the card provider for approved expenses submitted on a timely basis. A revolving credit line is NOT provided. The employee will be responsible for payment directly to Bank of America for ALL expenses not approved by ATS or submitted in a timely manner. Late fees and interest will NOT be reimbursed by ATS. If the payment status of the corporate charge card does not remain in good standing, charging privileges will be suspended, and the employee will be unable to use the card until all payments are current. The employee will NOT be allowed to travel on any ATS business until the card is returned to good standing. Abuse of this policy through the use of the Bank of America charge card will result in revocation of the card. The corporate travel manager will issue a monthly report identifying all employees with delinquent balances on their Bank of America charge card. It is the responsibility of the BUSINESS UNIT head and their leadership teams to review these monthly reports and to work with employees to expeditiously settle any delinquent accounts. NOTE: Failure to maintain the corporate card in good standing can result in any or all of the following actions, including but not limited to, payroll deductions for outstanding expenses and termination of employment