Updated Travel Manual and Accounting Polices & Procedures

Transcription

1 ENTERPRISE F L O R I D A S Updated Travel Manual and Accounting Polices & Procedures TUESDAY, MAY 10, 2016

2 Enterprise Florida s Updated Travel Manual and Accounting Policies and Procedures DOCUMENTS LIST The following documents are being provided for your review prior to discussion and/or action. Tab 1 Travel Manual dated March Tab 2 A1 Revenue and Cash Receipts revised October A1-1 Bank Accounts revised October A1-2 Private Contributions revised October Tab 3 A2 Purchasing and Cash Disbursements revised October A2-1 Expense Reimbursements revised October A2-2 Related Party Transactions revised October A2-3 Outgoing Wires revised October Tab 4 A3 Mobile Devices revised October A4 Technology and Resources revised October Tab 5 Appendix A5 Payroll revised October A6 Month End revised October Enterprise Florida Board Executive Committee Meeting May 10, 2016

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5 CORPORATE TRAVEL MANUAL Travel Manual 2016 Table of Contents i Updated March 2016 Page 1 of 90

6 CORPORATE TRAVEL MANUAL Electronic Version Hint: In the Table of Contents below you can point to the page number and click on it and document will go to that section. Section TABLE OF CONTENTS 1 Travel Manual Purpose... 1 Scope... 1 Responsibility and Enforcement... 1 Who to Call on Travel Policy Issues... 1 Definition of Terms: Travel Authorization... 2 Assigning Authorization Authority Travel Arrangements Reservation Procedures... 3 Group and Meeting Travel Reservation Procedures... 3 Passports and Visas... 3 International Travel Advisories Domestic Air Travel Making Air Travel Reservations... 4 Airline Class of Service... 4 Upgrades for Domestic Air Travel... 4 Discounted Airfares... 5 Airline Frequent Flyer Programs... 5 Airline Security Issues... 5 Travel on Charter or Private Aircraft... 5 Lost or Excess Baggage... 5 Denied Boarding Compensation... 6 Overnight Delays... 6 Cancellations... 6 Unused/Voided Airline Tickets Air Travel Payment Procedures International Travel Advance Planning for International Travel... 8 Airline Class of Service for International Travel... 8 Upgrades for International Air Travel... 8 Lowest Airfare Definition for International Travel... 8 Discounted Airfares for International Travel Preferred Airlines for International Travel... 9 International Stopovers/Forced Layovers Lodging Making Hotel Reservations Hotel Selection Guidelines Hotel Upgrades Long-Term Hotel Stays Room Guarantee Hotel Cancellation Procedures Hotel Payment Procedures Hotel Frequent Guest Programs Table of Contents ii Updated March 2016 Page 2 of 90

7 CORPORATE TRAVEL MANUAL 6 Rental Car Preferred Rental Car Suppliers Rental Car Guidelines Making Rental Car Reservations Rental Car Insurance Domestic Rental Car Insurance International Rental Car Cancellation Procedures Returning Rental Cars Rental Car Payment Procedures Rental Car Accidents Rental Car Club Memberships Other Transportation Personal Car Usage Guidelines Reimbursement for Personal Car Usage Ground Transportation To and From Terminals Rail Travel Class of Service - Rail Travel Personal/Vacation Travel Combining Personal with Business Travel Use of Company-Negotiated Hotel and Rental Car Rates for Personal Travel Miscellaneous Vacation Expenses Personal/Vacation Travel Billing Procedures Telephone Usage Business Phone Calls Personal Phone Calls While Traveling Hotel Telephone Usage Mobile Devices Usage Use of Mobile Devices While Driving Meals and Entertainment Personal Meal Expenses Business Meal Expenses Business Meals Taken With Other Employees Entertaining Customers Spending Limits for Meals Per Diems for Meals Payment for Meals Payment Methods Individual Corporate Credit Card and Traveler Benefits Individual Corporate Credit Card Distribution Use of Individual Corporate Credit Card Personal Use of Corporate Credit Card Individual Corporate Credit Card Billing and Payment Responsibility Reporting Lost/Stolen Cards Emergency Replacement Cards Cardholder Employee Termination Business Use of Personal Charge/Credit Card Cash Advances Cash Advance Limits Cash Advance Fees Cash Advance Settlement Table of Contents iii Updated March 2016 Page 3 of 90

8 CORPORATE TRAVEL MANUAL Outstanding Cash Advances Expense Reporting Timing for Expense Report Completion and Submission Approval/Authorization Process Documentation Requirements Acceptable Receipts Unacceptable Receipts Expensing Meals by Category Guidelines for Tips and Gratuities VAT Reclaim Converting Foreign Currencies Incorrect or Incomplete Expense Reports Other Reimbursable Expenses Other Non-Reimbursable Expenses Group and Meeting Travel Group Travel Definition Responsibility Authorization Procedures for Group Travel Sponsoring a Group Event Booking Instructions for Group Travel Expense Reporting for Group Travel Enterprise Florida A2.1 Expense Reimbursement policy Travel Information Addendum EFI Authorized Travel Services Provider Lost or Excess Baggage Foreign Currency Tips Additional Travel Insurance Purchased by Travelers General Travel Safety Tips Air Travel Upon Arrival at your Destination Hotel Fire Safety Tips Table of Contents iv Updated March 2016 Page 4 of 90

9 CORPORATE TRAVEL MANUAL TRAVEL MANUAL Purpose This document provides guidelines and establishes procedures for employees incurring business travel and entertainment expenses on the company s behalf. Objectives: Assurance that all funds are being used in an appropriate manner. Ensure all employees have a clear and consistent understanding of policies and procedures for business expenses. Scope This travel policy applies to all employees of Enterprise Florida and direct affiliates. Specific business units may, at their discretion, impose greater control than required by this policy. Responsibility and Enforcement The traveler is responsible for complying with the travel policy. The company will reimburse employees for all reasonable and necessary expenses incurred while traveling for the purpose of conducting authorized company business. The company assumes no obligation to reimburse employees for expenses that are not in compliance with this policy. Travelers who do not comply with this travel policy may be subject to: delay or withholding of reimbursement disciplinary action Who to Call on Travel Policy Issues Any questions, concerns or suggestions regarding this travel policy may be directed to your immediate supervisor. Issues requiring clarification should be referred to the Vice President Finance & Accounting (VP). Definition of Terms: Appropriate Member of Senior Management: The Senior Manager that is up the chain of command from the traveler, who may or may not be the traveler s supervisor. Travel Authorization 1 Page 5 of 90

10 CORPORATE TRAVEL MANUAL Authorized Travel - travel authorized in compliance with the procedures set forth in this manual. Senior Managers: President/CEO, Executive Vice President/COO, Chief Marketing Officer, Chief of Staff, and Senior Vice Presidents (SVP) Traveler: Enterprise Florida staff member, business consultant, or contracted service provider on authorized travel. Spending Authorization: Travel expenditures may be authorized as established in Accounting Policy A-2 on Purchasing/Cash Disbursements. TRAVEL AUTHORIZATION Travel Authorization According to the procedures established by the Senior Manager for members of his/her dept., anticipated overnight or airfare travel may be reviewed and preapproved by the traveler s supervisor. Assigning Authorization Authority Senior Managers may assign travel authorization responsibility to their direct reports within the limits of the direct report s spending authorization per Accounting Policy A- 2. Expense Amount Authorization Required $0 to $1,000 signature of at least a Director $0 to $2,500 signature of at least a Sr. Director or VP of the business unit $0 to $5,000 Signature of at least the division s SVP Over $5,000 JOINT signature of the unit s SVP and the President/CEO, Executive Vice President/COO of EFI or the direct affiliate. The President/CEO, Executive Vice President/COO, have unlimited (up to $100,000) signing authority. Items approved by any one of these officers do not require an additional signature. Over $100,000 Non-budgeted items must be approved by the Executive Committee of EFI or its direct affiliate Budgeted items, grants, and administered contracts need only be reported to the Executive Committee. Travel Authorization 2 Page 6 of 90

11 CORPORATE TRAVEL MANUAL TRAVEL ARRANGEMENTS Reservation Procedures Travelers should make reservations as early as possible to take advantage of advance purchase discounts. Travelers may use the EFI designated travel booking tool which is currently American Express Travel Link. The traveler may make travel arrangements directly or use a travel agent or on-line service in order to obtain a lower cost fare. The EFI designated travel booking tool should be contacted first for travel that is more than 15 days in the future to attempt to obtain the lowest rate. Group and Meeting Travel Reservation Procedures Any department planning to sponsor meeting travel or that has a group of 10 or more people traveling to the same destination should consider coordinating their travel through a single point of contact. Passports and Visas For assistance in obtaining visas/passports, travelers may request the forms from the EFI designated travel service, their county courthouse, the US post office or online at: International Travel Advisories Employees should exercise due care when traveling to countries for which a travel advisory has been issued by the State Department Contact your travel agent or the US Department of State to obtain current advisories. Current Travel Warnings and Consular Information Sheets may be found on the web at: Travel Arrangements 3 Page 7 of 90

12 CORPORATE TRAVEL MANUAL DOMESTIC AIR TRAVEL Making Air Travel Reservations The traveler s Senior Manager will determine if a Travel Authorization Form must be approved prior to booking any travel services. When making travel reservations and not using an agent familiar with state travel policies, the traveler should be aware of the following: Employee travelers are expected to use the lowest logical airfare available based on the following parameters: Routing requires no additional interim stop each way. Routing allows the employee to fulfill all scheduling requirements. Airline Class of Service All domestic air travel must be in coach class unless otherwise specified herein (see below) using in-state fares within the state of Florida where available. Business class is acceptable when it does NOT cost more than the lowest available coach fare. Fees to upgrade to comfort seats and for the selection of seats are permitted up to $50 per trip (or $25 per leg if applicable). Fees in excess of this amount may be reimbursed if such fee is the lowest cost seat available on the flight, or if the fees are approved by the traveler s supervisor prior to booking and a sufficient business description is provided with the expense report submission justifying the additional cost. Upgrades for Domestic Air Travel Upgrades at the expense of the company are NOT permitted. Upgrades are allowed at the traveler s personal expense. Upgrades should NOT be charged on the corporate charge/corporate credit card. Misuse of the corporate card may result in suspension of its use by the employee. Domestic Air Travel 4 Page 8 of 90

13 CORPORATE TRAVEL MANUAL Discounted Airfares The following types of low fare alternatives should be considered in determining the lowest logical airfare: Specially-negotiated fares Non-refundable fares Penalty fares Advance purchase fares Promotional/bulk fares Airline Frequent Flyer Programs Traveling employees may retain frequent flyer program benefits. However, participation in these programs must not influence flight selection that would result in cost to the company beyond the lowest available airfare, as defined in this policy. Airline Security Issues Travelers are responsible for complying with all airport security requirements. Travel on Charter or Private Aircraft Air transportation generally is restricted to regularly scheduled and certified commercial airlines. Employees may travel on charter aircraft under exceptional circumstances with the approval of the appropriate member of Senior Management or if arrangements are made at no cost to the company. Lost or Excess Baggage The ultimate responsibility for retrieving and compensating lost baggage lies with the airlines. The company will not reimburse travelers for personal items lost while traveling on business. Additional assistance for baggage is provided in the Travel Information Addendum at the end of this Guide. Employees will be reimbursed for excess baggage charges only in the following circumstances: When traveling with heavy or bulky materials or equipment necessary for conducting business in furtherance of the purpose of the approved travel. (i.e. trade shows, missions) The excess baggage consists of company records or property required to be transported by the purpose of the approved travel. Domestic Air Travel 5 Page 9 of 90

14 CORPORATE TRAVEL MANUAL Denied Boarding Compensation Airlines occasionally offer free tickets or cash allowances to compensate travelers for delays and inconveniences due to overbooking, flight cancellations, changes of equipment, etc. Travelers may volunteer for denied boarding compensation only if: Flying outside normal working hours The delay in their trip will not result in any interruption or loss of business Travelers who are involuntarily denied boarding due to airline delays or flight cancellations should request a travel voucher or reimbursement from the airline. Traveler should apply the voucher towards a ticket to the original business related destination. If the business trip is cancelled, the voucher must be submitted to the Accounting department. Failure to follow these procedures may result in the traveler losing reimbursement for the cost of the flight. Overnight Delays Should an airline delay necessitate an overnight stay, the traveler must first attempt to secure complimentary lodging from the airline. If unsuccessful, the traveler may contact his/her travel agent for assistance. (See Emergency Travel Assistance). If the airline will not absorb the hotel cost due to a forced delay, EFI or its direct affiliate will reimburse the hotel cost. Hotel reservations should be made incompliance with the lodging requirements in this guide. Cancellations When a trip is canceled after the ticket has been issued, the traveler should inquire about using the same ticket for future travel. Travelers can reuse airline tickets if airfare eligibility requirements are met. Unused/Voided Airline Tickets Unused airline tickets or flight coupons must never be discarded or destroyed as these documents have cash value. To expedite refunds, the traveler should contact the ticket provider to determine procedures. Unused tickets must NOT be sent to the airlines. Travelers must NOT include unused tickets with their expense reports. Domestic Air Travel 6 Page 10 of 90

15 CORPORATE TRAVEL MANUAL Non-refundable tickets the value of which may be used toward another flight will not be reimbursed until they are used, unless authorized by an appropriate member of Senior Management. Air Travel Payment Procedures Air travel costs should be paid using: Individual corporate charge/corporate credit card, Personal charge/credit card. Domestic Air Travel 7 Page 11 of 90

16 CORPORATE TRAVEL MANUAL INTERNATIONAL TRAVEL Advance Planning for International Travel Employees anticipating travel to international destinations must notify their Supervisor and their travel services provider as far in advance as possible to receive the lowest possible fares. For purposes of this policy, international travel includes: All destinations outside the Continental U.S. (including Hawaii/Alaska) Airline Class of Service for International Travel Employees are expected to use the lowest logical airfare available. Fees to upgrade to comfort seats or for the, selection of seats are permitted up to $50 per trip (or $25 per leg if applicable). Fees in excess of this amount may be reimbursed if such fee is the lowest cost seat available on the flight, or if the fees are approved by the traveler s supervisor prior to booking and a sufficient business description is provided with the expense report submission justifying the additional cost. Employees may use an upgraded class in the following instances: When it does NOT cost more than the lowest available Coach fare. When prior approval has been given by the appropriate member of Senior Management for flights of more than 10 hours in length or overnight trips. Priority should be given to U.S. flag carriers whenever possible. Upgrades for International Air Travel Upgrades are allowed at the traveler s personal expense. Lowest Airfare Definition for International Travel Travelers are expected to book the lowest possible logical airfare based on the following parameters. Carrier is a US flag carrier, schedule permitting. Routing allows the traveler to fulfill all schedule requirements Discounted Airfares for International Travel International Travel 8 Page 12 of 90

17 CORPORATE TRAVEL MANUAL The following types of discounted airfares should be considered in determining the lowest logical airfare: Specially-negotiated rates Advance purchase fares Minimum stay excursion fares Promotional/bulk fares Travelers are discouraged from taking: First class Prohibited fares Consolidator tickets Lower cost non-preferred carriers Company-owned aircraft Private or charter aircraft Preferred Airlines for International Travel Travelers must use the company s preferred carriers whenever possible. For international travel, the company s preferred airlines are U.S. flag carriers. International Stopovers/Forced Layovers Hotel accommodations for forced international layovers due to scheduling should be at the carrier s expense whenever possible. If the carrier will not absorb the hotel cost due to a forced international layover, the company will absorb the cost. A hotel reservation should be made in compliance with the lodging requirements in this guide. International Travel 9 Page 13 of 90

18 CORPORATE TRAVEL MANUAL LODGING Making Hotel Reservations Travelers are expected to use negotiated government or preferred rates whenever possible. Travelers will be reimbursed for actual and reasonable hotel room costs. Hotel Selection Guidelines Hotel room charges will be reimbursed based on actual charges. A hotel receipt must be submitted for reimbursement. If room and expense per diem costs exceed the rate published on the following websites please provide justification for the overage. International travelers are strongly encouraged to use published State Department per diem rates as a guide. To identify the most current per diem rates for international travel please go to: Hotel selection should be appropriate to the location and nature of the business. The types of hotels the traveler is expected to reserve are as follows: Business hotels, i.e., hotels with business or government rates. Properties where there are company-negotiated rates. Hotel with a group negotiated rate at conferences and conventions. The least expensive property in a similar hotel category. Hotel Upgrades Travelers are entitled to stay in a single room with a private bath. Travelers may accept room upgrades to suites or executive floor rooms if the upgrade is at no additional cost to the company. Travelers may stay at a suite at the company s expense: With authorization from Senior Management. If needed to conduct business required due to the purpose of the travel, e.g., meetings, interviews, etc., with prior approval from the appropriate Senior Manager. Long-Term Hotel Stays Lodging 10 Page 14 of 90

19 CORPORATE TRAVEL MANUAL Travelers staying a week or longer must inquire about weekly/long-term discounts. Room Guarantee Unless otherwise instructed, all rooms will be guaranteed for late arrival with the traveler s personal charge/credit card or corporate charge card. Hotel Cancellation Procedures Travelers are responsible for canceling hotel rooms and must contact: The designated agency/travel department that made the reservation, or The hotel if the booking was made directly with the hotel. Travelers will be held responsible and will not be reimbursed for no-show charges unless there is sufficient proof that the billing is in error and/or extenuating circumstances existed. Justification for non-use of a reserved room should be explained on the traveler s expense report. Travelers should request and record the cancellation number in case of billing disputes. Travelers should note that cancellation deadlines are based on the local time of the property. Hotel Payment Procedures Hotel costs should be paid using: Corporate charge/corporate credit card, or Personal charge/credit card 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. Awards from such programs may be retained for personal use by travelers. However, participation in these programs must not influence hotel selection which would result in cost beyond the company s specially negotiated rate, if any. Any membership fees associated with joining these programs are not reimbursable. Lodging 11 Page 15 of 90

20 CORPORATE TRAVEL MANUAL RENTAL CAR Preferred Rental Car Suppliers The company has negotiated rates with the following preferred car rental companies: Company Discount Code Avis R (business rentals) R (leisure rentals) Budget Corporate Discount (BCD) U Enterprise Car Rental NA07134 (business rentals) NA07135 (leisure rentals) Hertz CDP Discount Code Cars should be refueled before returning them. If the car is not refueled, the rental car company will charge a refueling fee, which is generally much more expensive. Rental Car Guidelines Travelers should rent a car TO their destination when they would still be able to fulfill all schedule requirements and: Driving is more cost-effective than airline or rail travel, and/or Travel time by car is less than two hours, and/or Transporting large or bulky material Travelers may rent a car AT their destination when: It is less expensive than other transportation modes such as taxis, airport limousines and airport shuttles and still allows the traveler to meet scheduling requirements More than three (3) employees are traveling together Rental Car A. If a rental car is needed, employees are expected to use reasonable prudence in selecting a rental car provider. Unless pre-approved by Senior Management, or when transporting multiple passengers or equipment, employees are expected to rent up to an intermediate class automobile. B. Travelers should consider the cost of renting a car versus driving their own. Unless other factors exist, travelers should consider renting a car when the business miles are expected to exceed 90 miles in a single day. Travelers Rental Car 12 Page 16 of 90

21 CORPORATE TRAVEL MANUAL should also consider the length of the trip in determining whether to rent a vehicle or drive their own. If the traveler selects the more costly alternative, they should include an explanation that includes the reason for selecting the more costly option. To assist staff with this decision, following is the mileage reimbursement from Orlando to each of our offices: From To: Miles Round trip Mileage Orlando office Coral Gables office 486 $ Orlando office Tallahassee office 520 $ Orlando office Tampa (airport area) 176 $ Orlando office Jacksonville 280 $ C. For domestic rentals, rental car insurance is included when the traveler pays with the corporate AMEX card. If another credit card is used, the traveler must confirm coverage and is personally responsible for any loss or damage. D. For international rentals, the traveler should accept all insurance coverage provided. E. Travelers must have a valid driver s license in good standing and maintain the state required minimum insurance. Making Rental Car Reservations Rental car reservations may be made through AMEX Travel Link or directly through the rental car company. When picking up a rental car, travelers should check with the rental car agent for any promotional/governmental rates, last-minute specials or free upgrades. At the time of rental, the car should be inspected and any damage found should be noted on the contract before the vehicle is accepted. Rental Car 13 Page 17 of 90

22 CORPORATE TRAVEL MANUAL Rental Car Insurance Domestic The company has made provisions for insuring rental cars against damage. Rental car insurance is included when you pay for the car with your corporate American Express card. If a traveler is not paying with an EFI issued American Express card, the traveler should confirm coverage is provided and is personally responsible for any loss or damage. Rental Car Insurance International Travelers should accept all insurance coverage when renting cars in a foreign country. Rental Car Cancellation Procedures Travelers are responsible for canceling rental car reservations and must contact the travel service that made the reservation or the car company. Travelers should request and record the cancellation number in case of billing disputes. Returning Rental Cars Every reasonable effort must be made to return the rental car: To the original rental city unless approved for a one-way rental Intact (i.e., no bumps, scratches or mechanical failures) On time, to avoid additional hourly charges With a full tank of gas, subject to the applicable rental contract. Rental Car Payment Procedures Unless otherwise instructed, rental cars should be paid using: Corporate charge/corporate credit card Rental Car Accidents Should a rental car accident occur, travelers should immediately contact: The rental car company Local authorities, as required Human Resources Rental Car 14 Page 18 of 90

23 CORPORATE TRAVEL MANUAL Rental Car Club Memberships Travelers may participate in rental car club membership programs that are free of charge or at their own expense. Rental Car 15 Page 19 of 90

24 CORPORATE TRAVEL MANUAL OTHER TRANSPORTATION Personal Car Usage Guidelines Employees may use their personal car for business purposes: If it is less expensive than renting a car, taking a taxi or alternate transportation, and/or If it is more timely than taking public transportation, and/or When transporting company goods for delivery, and/or When transporting clients Frequent use of personal vehicles for business is not encouraged. It is the personal responsibility and requirement 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 When traveling to an off-site meeting (i.e. for EFI staff or other business purpose), or to the airport before departing on a business trip, only those miles and tolls that are greater than the normal business commute to the travelers office location will be reimbursed. Travelers will be reimbursed for business usage of personal cars at the Internal Revenue Service rate of $0.565 per mile. Travelers that have an EFI car allowance may claim reimbursement of $.565 per mile for business travel more than 30 miles round trip. Employees will not be reimbursed for any repairs to their personal car even if these costs result from business travel. To be reimbursed for use of their personal car for business, travelers must provide on their expense report: Purpose of the trip, including who meeting was with Date and location Receipts for tolls, parking (note: up to $10.00 in tolls may be covered without receipts) Ground Transportation To and From Terminals Employees traveling to the same location should share ground transportation including to and from the airport whenever possible. Other Transportation 16 Page 20 of 90

25 CORPORATE TRAVEL MANUAL The most economical mode of transportation should be used to and from airports. The following modes of transportation should be considered: Trains, subways, taxis Hotel and airport shuttle services Personal car The use of helicopter or private or charter planes is not permitted unless provided free of charge. Rail Travel Rail travel should be used: When it is less expensive than air travel When it adds no more than one and a half hours to total travel time When it is more timely than driving Class of Service - Rail Travel Domestic rail travel will be in Coach class. First class/reserved seating for domestic rail service may be utilized: When accompanying a client When the upgrade is at no extra cost At the traveler s expense For travelers with medical conditions For rail travel over eight (8) hours International rail travel will be in class of service appropriate for that country. Other Transportation 17 Page 21 of 90

26 CORPORATE TRAVEL MANUAL PERSONAL/VACATION TRAVEL Combining Personal with Business Travel Personal/vacation travel may be combined with business travel: Provided there is no additional cost to the company With approval from the traveler s supervisor and the appropriate member of Senior Management. Use of Company-Negotiated Hotel and Rental Car Rates for Personal Travel Company-negotiated hotel and rental car rates may be used for personal/vacation travel with prior approval from the appropriate member of Senior Management. Corporate insurance coverage will NOT apply when using company-negotiated rental car rates for personal/vacation travel. Miscellaneous Vacation Expenses The company will NOT pay for vacation expenses and personal expenses. Personal/Vacation Travel Billing Procedures Personal/vacation travel billing must NOT be combined with business travel billing under any circumstances. The corporate charge/corporate credit card must NOT be used to pay for personal/vacation travel. Mis-use of the corporate card may result in revocation of all charge privileges. Any personal expense, incurred while on business travel, that is included on the corporate card billing, i.e. hotel incidental expenses, will not be reimbursed via an employee expense report. If the expenses were paid by EFI as part of group lodging the employee must reimburse EFI for any personal expenses. Personal / Vacation Travel 18 Page 22 of 90

27 CORPORATE TRAVEL MANUAL TELEPHONE USAGE Business Phone Calls Travelers will be reimbursed when using their personal telephone calling cards or home phone for business phone calls Which are reasonable and necessary for conducting business With an original copy of the bill attached to the expense report form Personal Phone Calls While Traveling Except in the case of an emergency, employee/travelers will NOT be reimbursed for any personal telephone calls made from: air phones rail phones Travelers will be reimbursed for personal telephone calls while traveling on overnight business; however, such telephone calls should not exceed an average of 30 minutes per day. In extenuating circumstances, calls over this limit must be explained on the expense report and approved by the traveler s supervisor. Hotel Telephone Usage When staying at a hotel, travelers should inquire as to the property s local and long distance phone rates. Travelers should avoid making phone calls that have an added surcharge. To avoid substantial charges added by hotels to telephone bills, travelers should: Use a charge/credit card, calling card, public phone or call collect whenever possible. Press the # key after each call and wait for the tone, then dial the next phone number when making several long distance calls. Use an 800 number for business calls whenever possible. Call pre-arranged office contact collect if possible Payment Methods 19 Page 23 of 90

28 CORPORATE TRAVEL MANUAL Mobile Devices Usage Mobile device usage and reimbursement is governed by EFI policy A3 Mobile Devices. Authorization for on-going use of a company mobile device or reimbursement of a personal mobile device must be approved by Senior Management. While Company-issued mobile devices are provided to employees for the purpose of conducting official business, the Company recognizes that there may be occasional instances in which an employee may need to use the phone for brief personal phone calls. In those instances, all personal calls must be circled each month on the phone bill, whether they were covered by the plan minutes or exceed the plan minutes. Reimbursement to EFI is not required if miscellaneous personal use (not related to overnight travel) is not excessive or results in an additional charge. EFI will reimburse employees for business calls on their personal device at the rate of $.25/minute up to $40.00 per month. To be reimbursed the employee must submit the itemized cellular phone bill indicating all business related calls. If this cost to the employee is consistently over $40.00 per month, a corporate mobile device may be issued for business purposes. Use of Mobile Devices While Driving Excerpt from Policy A3 Mobile Devices EFI encourages the safe use of mobile devices while driving, which includes use of a headset or other hands-free device. While EFI recognizes there may be a business need to use mobile devices, safety must always be the first priority. EFI does not encourage their employee s mobile device usage when operating a moving vehicle. Staff must also follow Florida law while operating a motor vehicle, which prohibits manually typing into a mobile device or sending or reading data in such a device including texting, ing and instant messaging, while operating a motor vehicle. EFI will also provide hands-free devices to all employees with Company-issued mobile devices. Payment Methods 20 Page 24 of 90

29 CORPORATE TRAVEL MANUAL MEALS AND ENTERTAINMENT According to Policy A2.1 Expense Reimbursement (attached) Personal Meal Expenses Personal meals are defined as meal expenses incurred by the traveler when dining alone on an out-of-town business trip. Travelers will be reimbursed for personal meal expenses: On actual cost basis, up to the maximum allowed with a restaurant receipt, or itemized receipt for food bought at a non-restaurant, e.g. grocery store; or On a per diem basis with no receipt Business Meal Expenses Business meals are taken with clients, prospects or associates during which a specific business discussion takes place. Employees will be reimbursed for the reasonable cost of the meal. The expense report must state who was present and the purpose of the discussion. Employee meals with other EFI employees are not business meals for purposes of this category. Business Meals Taken With Other Employees Employees will be reimbursed for business-related meals taken with other employees only in the following circumstances: When a business related guest is present. When conducted or authorized in writing by the appropriate member of Senior Management for testimonial, reward, recognition or other appropriate business purpose. When employees are traveling and one employee pays for all employee meals. In this instance, the cost per employee meal may not exceed the established spending limits and each employee s name must be noted on the receipt. Meal costs for social occasions, such as secretary s day, etc. are not classified as business meals or entertainment expenses and requesting reimbursement for such meals is strongly discouraged. Payment Methods 21 Page 25 of 90

30 CORPORATE TRAVEL MANUAL Entertaining Customers Entertainment expenses include events such as nightclubs, theater and sporting events, whereby a business discussion takes place during, immediately before, or immediately after the event. Travelers will NOT be reimbursed for entertaining clients, unless approved in advance by the appropriate member of Senior Management. Spending Limits for Meals Travelers will be reimbursed for actual documented meal expenses (i.e., with proper and original receipts for one person) up to the maximum daily allowances, as listed below. Standard breakfast $ lunch $ dinner $ Breakfast may only be claimed when travel begins before 6:00 am and extends beyond 8:00 am. Lunch may only be claimed when travel begins before 12:00 noon and extends beyond 2:00 pm. Dinner may only be claimed when travel begins before 6:00 pm and extends beyond 8:00 pm or when travel occurs during nighttime hours due to special assignment. Travelers should include the printout of the per diem for the location to which they traveled with their expense report as well as the International Per Diem form allocating the per diem to each meal category. Travelers participating in Enterprise Florida group meals where there is a self-pay option (ie: Stakeholder s Dinner, Committee, or Task Force Dinners) will be reimbursed for the full cost of their meal, not including alcoholic beverages, if any, tax and gratuity when in excess of the maximum daily allowance. No additional approval is required under these circumstances. However the employee is required to submit an itemized receipt along with any credit card receipt for these meals. Note: In instances where valid entertainment expenses have been approved and incurred for purchase of alcoholic beverages these expenses will be segregated and paid for from private/corporate funds, never from state funding dollars. If a meal exceeds the maximum daily allowance, a traveler may be eligible for additional reimbursement if the following conditions are met: A less costly restaurant alternative was not available. The amount requested to be reimbursed is equal to the cost of the entrée, nonalcoholic beverage, tax, and gratuity which exceeded the maximum allowable rate allowed. Payment Methods 22 Page 26 of 90

31 CORPORATE TRAVEL MANUAL An itemized receipt showing the cost of each item is attached to the expense report. Under these circumstances, the traveler must complete and submit an Authorization to Exceed Allowed Reimbursement form. This form must be signed by his/her supervisor and submitted to Accounting with the expense report. An itemized receipt must be submitted along with any credit card receipt for the meal; otherwise reimbursement will be limited to the standard domestic rate. Per Diems for Meals Employees may be paid for a meal using the per diem rates instead of actual expenses while traveling. Receipts are not required for per diem meals. Complimentary/sponsored meals should not be claimed and should not be stated on the reimbursement form. The domestic per diem amount is: $6 for breakfast, $11 for lunch, $19 for dinner. International travel, including meals, shall be reimbursed at the most current published rate and must be identified on the Expense form. International per diems may be found at the Department of State site: Breakfast may be claimed when travel begins before 6:00 am and extends beyond 8:00 am. Lunch may be claimed when travel begins before 12:00 noon and extends beyond 2:00 pm. Dinner may only be claimed when travel begins before 6:00 pm and extends beyond 8:00 pm or when travel occurs during nighttime hours due to special assignment. Travelers abusing the per diem policy will be required to produce receipts for all meals and be subject to disciplinary action. Tipping for Meals Tips included on meal receipts will be reimbursed, not to exceed the spending guidelines noted above. The total cost of meals plus tips should NOT exceed the daily maximum meal allowance noted above. Tips should be no more than approximately 20% of the bill. Payment Methods 23 Page 27 of 90

32 CORPORATE TRAVEL MANUAL Payment for Meals Whenever possible, the original itemized receipt, rather than the credit card slip or tear tabs, shall be submitted with the expense report. The credit card receipt should be included with the itemized receipt if it also includes a tip. Copies of credit card receipts printed in your credit card bill will not be acceptable for expense reporting. Use an in Lieu of Receipt form if the original receipt is lost, and attach a credit card billing receipt to substantiate the expense. Payment Methods 24 Page 28 of 90

33 CORPORATE TRAVEL MANUAL PAYMENT METHODS Individual Corporate Credit Card and Traveler Benefits The company s primary corporate charge/corporate credit card vendor is American Express. Under the terms of the company s agreement with American Express travelers receive the following benefits: travel accident insurance baggage insurance rental car insurance traveler reward program - Optional: Individual enrollment fees covered by employee Global Assistance Program Use of bank card as identification Twenty-four hour customer service is available by calling (800) An American Express representative will assist you with: monthly statements and balances emergency services billing disputes location of nearest American Express office card member benefits and services Information on corporate card balance and account information may also be found on line at Account payments may be made on line at any time. Individual Corporate Credit Card Distribution All employees who meet the following criteria should apply for a corporate charge/corporate credit card. Travelers who take at least two (2) trips per year Applications for the issuance of a corporate credit card must be approved by the appropriate member of Senior Management. For corporate charge credit card information or application instructions, employees should contact the Director, Accounting at (407) Payment Methods 25 Page 29 of 90

34 CORPORATE TRAVEL MANUAL Use of Individual Corporate Credit Card Whenever feasible, travelers should use the American Express corporate charge card to pay for all business related: Air travel Lodging Car rental Rail travel Meals and entertainment Miscellaneous Travel and entertainment expenses Annual fees for all corporate charge/corporate credit cards will be reimbursed by the company. Personal Use of Corporate Credit Card Corporate credit cards are intended primarily for business use. Corporate credit cards may NOT be used for personal expenses except in case of an emergency that occurs while on business travel. Misuse of corporate charge card may result in disciplinary action. Individual Corporate Credit Card Billing and Payment Responsibility Employees are responsible for paying their corporate credit card bill promptly each month. All corporate credit card bills are due and payable upon receipt. Extended payments will not be accepted. The Director, Accounting reviews the monthly delinquency reports and spending analysis report by cardholder. Failure to pay the account promptly may result in: Notification sent to employee s supervisor and/or appropriate member of Senior Management, Suspension or cancellation of charge privileges, or Other disciplinary actions. Payment Methods 26 Page 30 of 90

35 CORPORATE TRAVEL MANUAL Reporting Lost/Stolen Cards A lost or stolen corporate charge/corporate credit card must be reported as soon as the traveler discovers it is missing. Data on stolen charge or credit cards indicates that unauthorized use of stolen cards is greatest in the first few hours after the theft. To report a lost or stolen card, please call (800) and also report the loss to Accounting. Emergency Replacement Cards For an emergency replacement card call the American Express corporate card division. Cardholder Employee Termination Upon termination of employment, all corporate cardholders must: Cut the corporate card in half and send to Accounting. Promptly reconcile, account for and pay any remaining balances If personal charges are found on the corporate card, EFI may deduct these expenses due on the corporate card from the employee s owed vacation time before final check is issued. Business Use of Personal Charge/Credit Card Personal charge or credit cards may be used for business travel. Travelers will NOT be reimbursed for annual fees on personal charge or credit cards. Cash Advances Cash advances are allowed for incidental expenses, up to $25 per day for domestic travel and up to $100 per day for international travel unless additional justification is given. Cash advances in excess of these amounts to be used to pay for interpreters are permitted. Approved cash advances should be submitted to accounting a minimum of 5 working days prior to travel to allow for processing. An employee should have only one cash advance outstanding at any given time. Failure to account for a prior advance may result in the denial of any request for additional cash. Payment Methods 27 Page 31 of 90

36 CORPORATE TRAVEL MANUAL Cash Advance Limits The amount of cash requested should be the minimum necessary to cover anticipated out-of-pocket expenses not chargeable to the employee s corporate card. The suggested amounts advanced are as follows unless there are extraordinary circumstances: $25 per day for domestic travel up to $250 per trip for domestic travel. $100 per day for international travel up to $1,000 per trip for international travel, unless additional funds are requested to pay for interpreters These amounts are based upon the presumption that most travelers have corporate cards that can be used to pay for hotel, rental cars and airfare. Cash Advance Fees Fees for cash advances from credit cards/atms will NOT be reimbursed unless used in lieu of using a currency conversion service. Fees paid to the bank for an ATM withdrawal during international travel are often less expensive than foreign currency exchange fees. Cash Advance Settlement All cash advances should be accounted for on a travel expense report within fifteen (15) days after completion of the trip. If the total expense is greater than the amount advanced, the difference will be returned to the employee within the standard reimbursement schedule after receipt of the travel expense report. An unused cash advance must be returned immediately when a trip is canceled or postponed more than five (5) days. New cash advances may not be made until prior advances are accounted for. Outstanding Cash Advances Failure to properly account for cash advances may result in: Notification sent to employee s supervisor and appropriate member of Senior Management Suspension or cancellation of cash advance privileges Non-reimbursement for out-of-pocket expenditures Payment Methods 28 Page 32 of 90

37 CORPORATE TRAVEL MANUAL EXPENSE REPORTING Timing for Expense Report Completion and Submission EFI staff should complete and submit all expense reports via the Concur on-line Expense Reporting Tool. Travelers should file expense reports no later than fifteen (15) calendar days after completion of each trip. Supervisors and their Senior Manager may be notified if employees consistently submit expense reimbursements more than 30 days late. Approval/Authorization Process The level of authority required for approving travel and entertainment related expenses are as follows: The traveler s supervisor must approve any expense reimbursement. Additional approval may be required. No employee is authorized to approve his or her personal, or a superior s travel expense report. No employee is authorized to approve a peer s travel expense report unless authorized by his or her mutual supervisor. Each employee expense report will be reviewed by the Accounting department for: Approval Business purpose Correct totals Supporting documentation and receipts Policy compliance Documentation Requirements Travelers must provide the following information in order to be reimbursed for expenditures: Exact amount and date of the expense Original receipt with item breakdown if available EFI policy requires receipts for: All expenditures in excess of $10.00 Travelers should submit the following documentation along with their expense report form: Expense Reporting 29 Page 33 of 90

38 CORPORATE TRAVEL MANUAL Air/Rail original passenger coupon/eticket or invoice/itinerary. A receipt coupon for travel may be obtained from the airlines when checking in for the flight, if a receipt is not available otherwise. Hotel hotel folio plus charge/credit card receipt or other proof of payment Car Rental receipt Meals Cash register receipt (no restaurant tear tabs or copies of receipts) for actual expense reimbursement Receipts for all miscellaneous expenses over $10 When a receipt is not available, a full explanation of the expense and the reason for the missing receipt is required to be submitted on the In Lieu of Receipt form. Actual bills/receipts must be submitted whenever possible; photocopies will be acceptable only with a detailed explanation as to why the original is unavailable. Receipts should include the name of the vendor, location, date and dollar amount. At the discretion of the Accounting Department, any expense report submitted without the proper documentation may be returned to the traveler for completion. The revised/corrected expense report would need to be corrected, then resubmitted for review. Acceptable Receipts The following receipts are acceptable: Original receipt completed by the vendor Charge/credit card billing statement (original) for services charged directly to the bill such as long distance services and fees. Original phone bill Unacceptable Receipts The following receipts are NOT acceptable: Restaurant tear tabs, unless no other type of receipt is available. Credit card billing statement, for services not billed directly to the card submitted in lieu of an actual receipt. Expensing Meals by Category Each meal (breakfast, lunch, dinner) must be recorded separately on the expense report. Within a single day, individual meals may be reimbursed with actual receipts or on a per diem basis. Expense Reporting 30 Page 34 of 90