Travel & Expense Management Policy Corp Business Expense Policy and Proce… · 15.1 Timing for...

Travel & Entertainment Policy

February 1, 2016

2 Effective February 1, 2016

Table of Contents

Section Page

1.0 TRAVEL AND EXPENSE MANAGEMENT POLICY 5

1.1 Purpose 5

1.2 Scope 5

1.3 Responsibility 5

1.4 Enforcement 5

1.5 Contact Information for Travel Policy Issues 6

1.6 Policy Effective Date & Review 6

2.0 ALTERNATIVES TO TRAVEL 6

3.0 TRAVEL ARRANGEMENTS 6

3.1 Reservation Procedures 6

3.2 Travelers Profile 6

3.3 Online: www.tsiusa.com/nacorp 6

3.4 Phone/Travel Specialist: 1-800-356-2330 (7:00 a.m.-7:00 p.m. CST). 7

3.5 E-mail: [email protected] 7

3.6 Group Travel 7

3.7 Training and Other TSI Information 7

3.8 After-Hours Emergency Assistance 7

3.9 Online Support 7

3.10 Customer Service 7

3.11 Leisure Travel www.travelvacations.com 8

3.12 Exceptions for Travelers with Special Needs 8

4.0 RISK MANAGEMENT DURING TRAVEL 8

4.1 General Travel Safety Tips 8


5.0 AIR TRAVEL 9

5.1 Advance Planning 9

5.2 Air Travel Payment Procedures 9

5.3 Lowest Airfare Definition 9

5.4 Upgrades for Air Travel 9

5.5 Airline Frequent Flyer Programs 9

5.6 Airline Club Memberships 9

5.7 Denied Boarding Compensation 9

5.8 Cancellations 10

5.9 Unused Airline Tickets 10

5.10 Airport Transportation and Parking 10

5.11 Purchase of Seats 10

5.12 Checked Baggage Fees 10

5.13 Lost Baggage 10

6.0 LODGING 10

6.1 Preferred Hotels 10

6.2 Non-business Expenditures 11

6.3 Hotel Upgrades 11

6.4 Assured Reservations and Room Guarantee 11

6.5 Hotel Cancellation Procedures 11

6.6 Hotel Health and Fitness Center Charges 11

6.7 Lodging in a Private Residence in Lieu of Hotel 11

6.8 Hotel Frequent Guest Programs 11

7.0 GROUND TRANSPORTATION 12

7.1 Preferred Rental Car Suppliers 12

7.2 Rental Car Payment Procedures 12

7.3 Rental Car Size Guidelines 12

7.4 Rental Car Upgrades 12

7.5 Car Rental Insurance 12

7.6 Rental Car Accidents 12

7.7 Returning Rental Cars and One Way Rentals 12

7.8 Refueling Rental Car Prior to Return 13

7.9 Traffic and Parking Violations 13

8.0 OTHER TRANSPORTATION 13

8.1 Personal Car Usage Guidelines 13

8.2 Reimbursement for Personal Car Usage 13

8.3 Other Ground Transportation 13

8.4 Parking and Toll Charges 13


9.0 MEALS & ENTERTAINMENT 14

9.1 Personal Meal Expenses 14

9.2 Business Meals and Entertainment Expenses 14

9.3 Documentation Requirements 14

9.4 Tipping for Meals 14

10.0 GRATUITIES 14

11.0 TRAVEL-RELATED TELECOM 15

11.1 Business Phone Calls 15

11.2 Internet Service 15

12.0 CELL PHONE REIMBURSEMENT 15

13.0 NON-REIMBURSABLE EXPENSES 15

14.0 SPECIAL EVENTS 16

14.1 Customer Events 16

14.2 Sky Box Procedures 16

14.3 Tips to getting the tickets you need 16

14.4 Last Minute Cancellations 16

14.5 Arrival/Departure 16

14.6 Dress Code 16

14.7 Food 16

14.8 Beverages 16

14.9 Field Seats and Personal Tickets 17

15.0 EXPENSE REPORTING AND REIMBURSEMENT 17

15.1 Timing for Expense Report Completion and Submission 17

15.2 Approval/Authorization Process 17

16.0 EXPENSE REPORT REQUIREMENTS 17

16.1 Expense Method 17

16.2 Requirements 17

16.3 Expense Report Instructions 18


1.0 Travel and Expense Management Policy

1.1 Purpose

The purpose of these guidelines is to: Define and explain company policies and procedures for business travel and entertainment. Ensure all associates have a clear and consistent understanding of these policies and procedures. Provide guidance regarding what expense types are, and are not subject to reimbursement while

traveling or entertaining for the benefit of the Company. Maximize the Company’s ability to benefit from discounted rates with TSI’s consortium of preferred

suppliers, where applicable. Ensure compliance with IRS guidelines.

1.2 Scope

This Travel and Expense Management Policy (the “Policy”) provides guidelines and establishes procedures for all associates of North American Corporation (the “Company”) incurring business travel, entertainment and other business related expenses for the benefit of the Company. It should be noted that business expenses such as software licensing, equipment, furniture, training courses, or company memberships and other similar expenses are excluded from the procedures outlined herein. A separate invoice with accompanying approvals should be received and submitted to Accounts Payable. These items are not reimbursable to the employee. As a general statement, commissioned sales representatives are responsible for their business expenses. The company does not reimburse nor require reporting. From time to time a commissioned representative may be required to incur a business expenditure that the sales representative and the sales manager agree has a broad companywide benefit. On those occasions, the manager and the division VP will pre-approve the expense for reimbursement and the sales representative will follow our business expense procedures outlined below. Further, in those pre-approved instances, the sales representative’s gross margin profit will normally be charged for the expense.

1.3 Responsibility

Each associate of the Company has responsibility for managing travel expenses. All associates are responsible for reading, understanding and complying with this Policy as well as

managing and controlling entertainment expenses. An associate’s supervisor is responsible for reviewing all expense reports for accuracy,

appropriateness and overall compliance with this Policy. The Accounting Department is also responsible for reviewing expense reports for accuracy, required

supporting documentation and compliance with this Policy. The Senior Management of the Company is responsible for establishment, maintenance, revision,

publication and administration of this Policy.

1.4 Enforcement

While associates should always adhere to the terms and conditions under this Policy, it is not possible to set out rules for every conceivable situation. In the event an associate is unable to comply with the Policy, the associate must obtain approval from their Division VP/GM or Corporate CFO for any such expense not specifically addressed in this policy. The Company will reimburse associates for all reasonable and necessary expenses related to authorized Company business that are in compliance with the guidelines of this Policy.

The Company assumes no obligation to reimburse associates for expenses that are not in compliance with this Policy.

Travelers and/or Expense Approvers who do not comply with this Policy may be subject to withholding of reimbursement and / or disciplinary action.

All decisions by the Company under this Policy are final and binding.


1.5 Contact Information for Travel Policy Issues

Please contact the Corporate Controller, Chief Financial Officer or Diane Dryden with any questions or concerns regarding this Travel & Expense Management Policy.

1.6 Policy Effective Date & Review

Effective date of this Policy is February 1, 2016. The Company reserves the right to change this Policy at any time, without prior notice.

2.0 Alternatives to Travel Online meetings, tele and video-conferencing are effective alternatives to travel and represent an opportunity to significantly reduce travel costs. Potential travelers should consider if the business objective can best be accomplished through the use of these alternatives.

3.0 Travel Arrangements

3.1 Reservation Procedures

North American has an agreement with Travel Solutions International (TSI USA), to assist associates with their travel needs. Employees are required to use this service for making travel arrangements.

3.2 Travelers Profile

If you are not a registered TSI user and do not have a travel profile set up, you will need to send your legal name (i.e. Jane Ann Smith) title, division and e-mail address to: [email protected]. Phone: 866-868-1028 (press option 4) or 214-915-9495 (press option 2) 7:00 a.m. – 7:00 p.m. CST. Be sure you identify yourself as a North American Corporation of IL employee. All travelers are required to maintain an up-to-date Traveler Profile, which should be reviewed on an annual basis for any status changes.

The profiles are maintained on the online booking tool and can also be updated via the TSI USA Travel website – www.tsiusa.com/nacorp – UPDATE PROFILE.

The traveler is responsible for reporting / updating all personal travel information changes. This will include credit card numbers, address, phone numbers (including mobile, emergency contact), title, medical restrictions, special meal requirements, Frequent Flyer membership numbers, other loyalty plan membership accounts and seat preferences.

Every effort will be made to adhere to the traveler's preferences and reservation requests, as detailed in the traveler profile, but there may be circumstances/situations when a traveler's request cannot be fulfilled exactly as requested.

Travel can be booked online, by phone or e-mail as follows:

3.3 Online: www.tsiusa.com/nacorp

Online booking is preferred and is the most cost effective. The online booking tool should be utilized for all single destination travel for booking airfare, hotel and rental cars.

There is an incremental fee if an online reservation is later changed with an agent.

http://www.tsiusa.com/nacorp

mailto:%[email protected]




3.4 Phone/Travel Specialist: 1-800-356-2330 (7:00 a.m.-7:00 p.m. CST).

There is an incremental service fee for booking with a travel specialist by phone. Cancellations may be made online; changes and exchanges must be made by phone. There is an

additional $15 charge for changes and exchanges. International travelers can reach TSI USA at 001-312-236-7356 or by e-mail at

[email protected].

3.5 E-mail: [email protected]

E-mail may be used when you do not have access to a phone or your trip is more complicated. Your request will be assigned to a travel specialist. If you use e-mail for reservations, please ensure your TSI profile has been updated and is ready for online bookings. Travelers will book reservations with their credit card and submit the receipts for reimbursement.

Note: All TSI booked travel includes audit services via our Travel Audit tool. This means that every air, car and hotel reservation will be audited daily from the time of booking up to the day prior to departure, arrival at hotel or car pick up. If applicable lower rates become available, Travel Audit will capture and convert the bookings to maximize savings.

3.6 Group Travel

For Group travel of 10 or more associates, contact TSI as follows:

[email protected]

Phone: 214 915 9448

3.7 Training and Other TSI Information

Profile Set-up, Online Booking Training and other useful information is available at NA’s travel portal www.tsiusa.com/nacorp. In addition, bi-monthly Webinar training, hosted by online support technicians, is also available. Training dates are posted on N/A’s travel portal under “Help, Tips & Tricks”.

3.8 After-Hours Emergency Assistance

All changes during business hours of operation (7:00 a.m.-7:00 p.m. CST) must be made by contacting TSI USA. After business hours, the traveler must access the 24-hour emergency travel phone number to arrange the necessary changes. Within the U.S.: 1-800-356-2330. There is an added fee for after-hours assistance so we ask that changes be made during normal business hours whenever possible.

3.9 Online Support

For TSI online support you can e-mail at [email protected] or use one of the following numbers between 7 a.m.-7 p.m. CST:

866-868-1028 214-915-9495

3.10 Customer Service

To report an issue on an existing or past reservation: [email protected] If additional assistance is needed, contact Julie Gibson, our TSI USA Account Manager at (214) 915-9319; E-mail: [email protected].



mailto:[email protected]:%20214%20915%209448




mailto:[email protected]


3.11 Leisure Travel www.travelvacations.com

As an added service, Travel Vacations, a division of TSI USA, is available to assist you with your personal travel needs. You are eligible for the same discounts as corporate travelers for air and hotels. To talk with a leisure agent, call 630-875-6301 or toll free at 800-821-1932, 9-5:30 CST.

3.12 Exceptions for Travelers with Special Needs

If the traveler requires accommodation beyond that permitted by this Policy due to special needs or circumstances, the special requirements must be approved by associate’s SBU Leader or VP prior to booking any travel arrangements.

4.0 Risk Management during Travel

4.1 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 associate should contact their travel booking agent to request alternate arrangements. While traveling:

The associate must ensure that company assets are safeguarded at all times i.e. implement password protection (smartphones/tablets).

It is recommended that company logos not be prominently displayed in order to avoid unwanted attention.

Your wallet as well as your laptop, 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.

Travelers should keep on their person medications, information and other items that the traveler may need to access if there is a delay in travel, luggage is lost or similar circumstances. Keep a note 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, such as insulin, you will be required to present documentation from a physician.

It is advisable to stay in lodging with interior access whenever possible.

http://www.travelvacations.com/


5.0 Air Travel

5.1 Advance Planning

Flight arrangements should be booked through TSI USA a minimum of seven (7) days, and preferably fourteen days (14) days, in advance, when possible, to take advantage of the best rates. The travel company’s system searches both low fare and major airlines in addition to online sites from the day of booking to the day prior to departure. Associates should always try to book air, hotel and car rental on the same reservation to reduce the cost of transaction fees.

5.2 Air Travel Payment Procedures

Associates are individually responsible for travel costs and should be charged to their personal credit card.

5.3 Lowest Airfare Definition

Employees are expected to use the lowest applicable coach airfare available that realistically meets their scheduling needs, irrespective of the carrier. In selecting flights, the low fare alternatives considered will include, but not be limited to, the following:

Preferred Carriers Scheduling requirements/needs Specially negotiated fares Non-refundable fares Penalty fares

Alternate airports Advance purchase fares Group / meeting / training zone fares Lower cost non-preferred carriers

5.4 Upgrades for Air Travel

Associates 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. For flights in excess of 3 hours, the employee will be eligible for reimbursement for an upgrade to Economy Plus or its equivalent with approval of the Divisional VP. In flight WiFi is not reimbursable unless the flight is in excess of 1.5 hours.

5.5 Airline Frequent Flyer Programs

Travelers will 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 the Company beyond the lowest available airfare, as required by this Policy. Any membership costs associated with a Frequent Flyer program are not reimbursable by the Company.

5.6 Airline Club Memberships

Airline club membership costs are not reimbursable by the Company.

5.7 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. The delay in their trip will not result in any interruption or loss of business.


5.8 Cancellations

Travelers are responsible for cancelling reservations by using the same method as their booking procedure. Flight must be cancelled prior to the departure time of the first flight in order to preserve the value of the ticket.

5.9 Unused Airline Tickets

Unused airline tickets or flight coupons must never be discarded or destroyed as these documents may have a cash value. To expedite refunds:

For US based travelers, please contact TSI USA. Unused tickets must be used for business travel prior to the ticket expiration, which is typically one year from date of issuance.

Unused tickets will be stored in your TSI USA Travel profile and used whenever possible for subsequent travel.

5.10 Airport Transportation and Parking

The cost of taxi or airport limousine service should be compared to the cost of parking and the lower cost alternative chosen.

5.11 Purchase of Seats

The cost of securing a seat assignment, when otherwise not available prior to check in, will be reimbursed to the traveler.

5.12 Checked Baggage Fees

Fees to check a bag are allowable and reimbursable. Excess baggage charges will be acceptable for the following circumstances:

When traveling with heavy or bulky materials for business. The excess baggage consists of company records or property. When traveling for more than 4 days.

5.13 Lost Baggage

Retrieving and compensating for lost baggage is the responsibility of the airlines.

6.0 Lodging

6.1 Preferred Hotels

For company reimbursed expenses, the company expects conservative spending on hotel and meals. The company does understand the price variations within regions, and employees are expected to choose the lowest rates that make good business sense. The company will not reimburse for hotel surcharges. The company requires that all charges be supported with a detailed hotel receipt/statement. TSI has a consortium of hotels across the U.S. offering discounted rates. Please book your room at one of these preferred hotels where possible. When traveling to the Glenview facility, employees must stay at the hotels with the corporate discount at the time. Please check with your manager for an up to date list of area hotels.


In addition to these negotiated rates, many travelers also utilize various rates negotiated by our customers, suppliers or other business partners when visiting their offices. To obtain the more favorable customer/supplier rates, travelers have two options:

1) Call a TSI USA travel advisor and ask the advisor to contact the hotel directly to secure the customer rate. The advisor will then call the hotel and verify the rate and make the reservation. When possible, book the hotel at the same time as the airfare to avoid extra booking charges.

2) Call the hotel directly to book the customer, supplier or business partner rate.

6.2 Non-business Expenditures

Non-business expenditures, i.e. movies, mini bar, dry cleaning, etc., are not reimbursable expenses.

6.3 Hotel Upgrades

Travelers are required to reserve Standard rooms only. Travelers may accept room upgrades to suites or executive floor rooms if the upgrade is at no additional cost to the Company.

6.4 Assured Reservations and Room Guarantee

If the hotel has overbooked and a room is not available even though the room was guaranteed, it is the hotel’s responsibility to provide alternate accommodations at no incremental cost. If the traveler encounters this situation and a satisfactory alternative is not provided, the traveler should contact TSI USA or the emergency travel phone number to obtain assistance.

6.5 Hotel Cancellation Procedures

Travelers are responsible for cancelling hotel rooms: Travelers must request and record the cancellation number in case of billing disputes. It should be

noted that cancellation deadlines are based on the local time of the property and may vary by property.

Travelers will not be reimbursed for “no-show” or cancellation charges unless there is a sufficient business reason.

6.6 Hotel Health and Fitness Center Charges

In general, many hotels will provide health and fitness facilities at no additional charge. Hotel and fitness center charges not included in the standard room rate will not be reimbursed.

6.7 Lodging in a Private Residence in Lieu of Hotel

Travelers are allowed to stay in a private residence with family or friends while traveling on business. However, associates will not be reimbursed for lodging or entertainment of the family or friends under these circumstances.

6.8 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 the Company intervene in the reconciliation of hotel frequent guest program eligibility or coverage issues.


7.0 Ground Transportation

7.1 Preferred Rental Car Suppliers

Budget and Enterprise are the Company’s preferred providers for rental cars. Associates should use preferred vendors, but may use other rental car companies depending on rate, access, and vehicle availability.

7.2 Rental Car Payment Procedures

All travelers must use their personal credit card to make all car rental reservations and to pay for the invoiced cost of the rental. The car rental agreement and proof of payment must accompany the expense report.

Traveler should also 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 or differences between the reservation rate and car rental invoice.

A detailed receipt from the rental car provider must be included with the associate’s expense report.

7.3 Rental Car Size Guidelines

Intermediate size (or smaller) car is recommended for associates when traveling alone. A Full-size or larger car category may be rented when travelling with more than one person, or when transporting bulky equipment.

7.4 Rental Car Upgrades

Travelers may accept car rental upgrades only if there is no additional cost to the Company.

7.5 Car Rental Insurance

The Company has corporate coverage for collision damage insurance. This insurance applies to all the employees renting on Company business; therefore all insurance should be waived at the time of rental. The Company will be responsible for loss or damage to the rented vehicle only when the vehicle is used for business purposes. The Company will not be responsible for any damage or loss incurred if the renter violates any of the terms of the rental agreement, abuses the vehicle, drives it recklessly, or while under the influence of drugs or alcohol. In such instances the employee will be personally responsible for charges incurred. Employees are required to wear a seatbelt at all times and must comply with local laws and regulations, including those related to the use of cell phones when driving.

7.6 Rental Car Accidents

All car accidents when using a rental car while on company business, regardless of circumstances or severity, must be reported via phone or email, to your immediate supervisor and the Chief Financial Officer of North American. North American will notify the corporate insurance carrier who will handle the claims process with the rental car company. The employee should cooperate with all authorities, including filing a police report. If police are not involved, make sure to get the other driver’s name, insurance policy carrier, insurance policy number, and insurance carrier’s phone number. Under no circumstance should the employee assume any obligation, make any payment nor incur any expense.

7.7 Returning Rental Cars and One Way Rentals

All rental cars must be returned to the city of origin unless a one-way rental has been approved prior to travel. The vehicle must be returned in the condition received and at the specified time to avoid charges for damages or additional hours.


7.8 Refueling Rental Car Prior to Return

The rental vehicle should be returned with a full tank of gas to avoid excessive refueling fees by the car rental company. The refueling charges are reimbursable.

7.9 Traffic and Parking Violations

Traffic and parking violations while operating a rental vehicle or a personal vehicle for business purposes are not reimbursable.

8.0 Other Transportation

8.1 Personal Car Usage Guidelines

Associates 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

When transporting company goods for delivery

When traveling locally for company business

It is the responsibility of the owner of a vehicle being used for business to have a valid driver’s license, registration,

and proof of insurance required by the state in which the vehicle is registered.

8.2 Reimbursement for Personal Car Usage

Travelers will be reimbursed for business usage of personal cars at the rate of $.25 per mile. The allowance covers all costs associated with the use of a personal auto for business purposes. When submitting mileage requests it is important to note that coverage begins at the first stop of the day and does not cover miles from home to that first stop. Also please note that on days when local travel takes you away from the office all day, the round trip mileage to and from home and office is to be subtracted from the total miles driven that day. If an associate chooses the option to drive instead of fly, the reimbursement of mileage will not exceed the cost of an airline ticket to the same location, at time of reservation request. Under no circumstances will the Company reimburse an associate 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 Miles driven (less round trip mileage normally incurred to/from office, if relevant)

8.3 Other Ground Transportation

Use hotel-provided transportation to and from the airport that is often provided free, or at very nominal charge where possible.

The use of taxis is encouraged for local travel. Associates traveling to the same location should share ground transportation to and from the airport

whenever possible. All charges must be supported by receipts.

8.4 Parking and Toll Charges

Necessary parking and toll charges are reimbursable. Receipts must be provided for parking. Use of long-term parking is encouraged due to the excessive cost of short-term parking.


9.0 Meals & Entertainment

9.1 Personal Meal Expenses

Personal meals are defined as meal expenses incurred by the traveler when dining alone on an out of town business trip. Expenses for personal meals will be reimbursed based on the type of trip. The employee’s immediate supervisor must approve any deviations to the daily maximum limit. On a multiple day trip, the total spend for meals will be taken into consideration as long as the average daily expense does not exceed these standards which are noted on the expense reimbursement form.

Domestic = $75/day Trade Shows (Domestic and International) = $85/day Includes taxes and tip

For major metropolitan cities (Chicago, New York, Los Angeles, etc.), the above limits do not apply, however associates should exercise good judgement for meal expenses. Charges deemed to be excessive may not be reimbursed. Receipts are required for all charges. Restaurant tear tabs are not acceptable receipts.

9.2 Business Meals and Entertainment Expenses

Business meals and entertainment are those incurred with customers, vendors, and other North American associates during which a specific business discussion takes place. The amount and type of entertainment must be commensurate with a specific and projected business benefit. As a general rule, the company will not reimburse business expense for meals or entertainment for a group that consists of only company employees. However, Company Vice Presidents may decide from time to time to approve such events for team building or celebratory purposes. On those occasions, the most senior ranked employee will pay the expense. As a guideline, there should be no more than 1 employee event per quarter. North American employee to employee meal expenses must be approved in advance by an associate’s immediate supervisor and must have a significant business purpose. Such purpose must be clearly articulated on the employee’s expense report.

9.3 Documentation Requirements

Detailed receipts must always be submitted and are required for all meals or entertainment expenses. Reported expenses will not be reimbursed without the detailed receipt. In addition, for business meal and entertainment expenses, the following documentation must be recorded on the expense report:

Names of individuals present, company name if other than North American Name and location of where the meal or event took place Exact amount and date of the expense

Business meal and entertainment expenses incurred should be claimed on the expense report of the most senior person in attendance.

9.4 Tipping for Meals

Tips are a reimbursable expense and should be appropriate to the location, service level and local protocol. In some cases there is an automatic service charge or gratuity added to the bill. Please be sure to check for such occurrences, as additional gratuity is often not necessary. As a general rule, 15%.

10.0 Gratuities Reasonable gratuities/tips for services such as skycaps, bell service, porters, valet parking, housekeeping, and taxi drivers will be reimbursed.


11.0 Travel-Related Telecom Employees are expected to use their best judgment in limiting personal calls to a reasonable length during business hours while traveling on company business. Mobile devices should be used whenever possible. Hotel phones should be used only when a mobile device is not available.

11.1 Business Phone Calls

Travelers will be reimbursed appropriately for calls (cell and non-cell) which are reasonable and necessary for conducting business.

A copy of the phone bill must be attached to the expense report form. Please circle all calls submitted for reimbursement.

11.2 Internet Service

Many hotels offer Internet service for a fee. Employees and their supervisors should use their discretion as to whether Internet access is necessary. Purchase of internet service is to be primarily used for business purposes.

12.0 Cell Phone Reimbursement The maximum monthly reimbursement for cell phone charges is $65.00. The Company will generally not reimburse the cost of purchasing a cell phone, or other personal communication device. Exceptions will be made at a manager's request and the request is approved by a Vice President.

Monthly reimbursement must be substantiated with a receipt verifying the cost of the cellular phone. The Company has discounts available to North American employees and their families through AT&T and Sprint. An employee may sign-up online and identify themselves as a North American employee to take advantage of these discounts. The website addresses and corporate ID numbers are as follows: Website Address Corporate Discount ID # www.AT&T att.com/wireless/northamericancorp 02969507 www.Sprint.com/verify NANSA_ZZZ Please note – Discounts do not apply to applicable taxes.

13.0 Non-Reimbursable Expenses The following is a representative list of expenses that are generally not reimbursable: Barber/Hairstylist Expenses Club memberships or fees Personal entertainment Purchase of formal attire Movies

Spa services Kennel Fees/Doggie Day Care Lost personal items and

valuables Personal Articles (toiletries,

magazines) Donations to charity

Souvenirs, personal gifts Expenses related to vacation or

personal days while on a business trip for associate or travel companion

Dependent Care


14.0 Special Events

14.1 Customer Events

From time to time, it may be considered appropriate to entertain customers at events other than a meal or in the company skybox (Suites). Such events will be pre-approved by a Vice President.

14.2 Sky Box Procedures

Planning Request early, typically 6 games in advance Consider the performance of the home team or the team they are playing to plan for a large request Understand what is easiest for your customer, weekend vs. weeknight If the Sky Box is full, will Field Seats work Watch for conflicts between customers at a venue (two competing companies) Check Sign in Book for availability, don’t just place request in folder In the unlikely event that you cannot attend the event, have your manager escort the customer No customer is unattended

Availability Bears and Cubs every home game Sox, Bulls and Hawks home games are split with another firm

14.3 Tips to getting the tickets you need

Leverage your manager to choose your accounts over others. Write notes on the request form so Kathy Roberts knows the importance (i.e. sale closing soon, large account). Pick more than one date to ensure a venue.

14.4 Last Minute Cancellations

If a customer cancels, work with your manager to ensure the tickets are used appropriately. If you cannot use the tickets for another customer, the tickets are to be returned to Kathy Roberts for wait listed customers.

14.5 Arrival/Departure

Limited parking passes are provided for the convenience of your customer only, not for the employee. Plan on arriving an hour before the event starts and staying the entire game. The most senior employee in the Suite will sign for the bill. Don’t hesitate to call a cab to take someone home if they should not drive.

14.6 Dress Code

North American Employees are required to be in business casual attire. Business casual attire is to be compliant with the company’s written policy.

14.7 Food

The food is pre-ordered for the season. Special orders can be made prior to the game through Kathy Roberts. It is best not to change or add food the day of the game. Employees are expected to keep dessert/other charges to a minimum.

14.8 Beverages

Soft Drinks/bottled water, lemonade, beer and wine are provided in the Suite. Employees are not to order hard liquor or bring hard liquor to the suite. If a customer requests hard liquor, they should be gently informed that it is not allowed.


14.9 Field Seats and Personal Tickets

On occasion, field seats are available for personal use. Payment for these tickets is made when the tickets are picked up (check payable to North American Corporation). If you are purchasing Field seats for your customer, an invoice will be sent to you from Accounting at the end of each month tickets are purchased.

15.0 Expense Reporting and Reimbursement

15.1 Timing for Expense Report Completion and Submission

Associates who have incurred business related expenses should submit expense reports within 4 business days of the month end. The company will only reimburse for business expenses in the month following the month in which the expenses were incurred.

15.2 Approval/Authorization Process

Responsibility for controlling associate expenses rests with the associate and their manager. This includes instruction and guidance prior to the expenditure of funds. Review of reported expense, to ensure that all expense claims are proper, reasonable and justifiable.

16.0 Expense Report Requirements

16.1 Expense Method

Eligibility to receive reimbursement for business expenses and the method in which to receive the reimbursement is determined by job function.

16.2 Requirements

1. The company expense report is available on the public intranet site under Forms / Expense Reports. This form is the only form that should be used for business expense reimbursement and is designed to capture all of your business expenses. As noted in 15.1, The Company will only reimburse for business expenses in the month following the month in which the expenses were incurred.

2. The expense report is for business travel and/or business entertainment only. Expenses for membership dues, event registration and sponsorship should be billed via invoice issued to North American for payment through our normal accounts payable processing. Invoices must contain appropriate approvals for payment.

3. The expense report requires the employee’s immediate supervisor’s approval. Additional signatures may be required depending on the level of the employee submitting for reimbursement. Each signatory is responsible for ensuring the expense report is accurate and follows guidelines.

4. You may only submit expenses for yourself, not a co-worker. 5. The report should be completed as instructed in Section 16.3. 6. All expense reimbursements must be accompanied by a receipt. Paperclip all receipts to the completed

form. Tape smaller receipts on to an 8 ½ x 11 sheet of paper. 7. Sign and date the form under Requestor and route the package to your immediate supervisor. The

package is then routed to the manager’s manager until it reaches a division Vice President for the last signature.

8. Vice Presidents reporting directly to the President will submit to that office for approval, then Accounting for payment.

9. The last approver routes the package to Accounts Payable. A/P reviews for policy guidelines and follows the check process.

10. The form is filed in Accounting to meet audit standards. 11. The check is either mailed or routed internally to the employee within one week of receipt in Accounts

Payable.


16.3 Expense Report Instructions

Employee Name Employee’s first and last name Dept Department name and number if known Dates Enter MM/DD/YY for each to and from. Submit one report per calendar month. Day/Date Enter one date for each line No. Of Miles Enter the total miles driven with your personal vehicle. When the total number of miles is entered into the form, the system will calculate the current reimbursement rate automatically. When submitting mileage requests it is important to note that coverage begins at the first stop of the day and does not cover miles from home to that first stop. Also please note that on days when local travel takes you away from the office all day, the round trip mileage to and from home and office is to be subtracted from the total miles driven that day. Business Purpose Employee must document the business purpose of each trip taken. Employee should briefly describe such purpose under the “Explanation” section of the expense report. Airfare Record the costs of airfare incurred on business travel in the column labeled “Airfare”. All airfare cost must be supported by a valid receipt. Costs for checked baggage, excess baggage or any applicable upgrades allowed under this policy should be reported in the “other” section of the expense report. Hotel Record only Hotel Room costs and associated hotel taxes in the Hotel section. The company requires that all charges be supported with a detailed hotel receipt. When traveling to the Glenview facility, employees must stay at the hotels with the corporate discount at the time. Meal charges included on a hotel bill should be recorded in the appropriate meal section of the expense report. Please check with your manager for an up to date list of area hotels. Meals Record the amount for each meal as appropriate. Use the Lower portion (Detail of Entertainment Expenses) section to provide details on customer, supplier or others included at the meal. See “Other” section below for guidance on employee-sponsored events. The company does understand the price variations within regions, and employees are expected to choose the reasonably priced meals to fit the business occasion. Cell Phone Charges Use this section to record cell phone charges as pre-approved by your manager. Reimbursement request will be applicable to business usage only and should be substantiated with a receipt to verify such usage.


The maximum monthly reimbursement for cell phone charges is $65.00. Auto Rental Use the Auto Rental section to record the costs for auto rental specifically. If you incur costs for gasoline or other while renting an auto, record the expense in the “Misc. Transportation Expenses” section. You should verify that your own personal auto insurance will provide you coverage while driving a rental car. The company does not reimburse for additional insurance coverage purchased through the rental company. Misc. Transportation Record any transportation expenses from any public means of transportation, (airfare, taxi, limo, subway, etc), gasoline for rental cars, tolls and parking receipts in this area. Other Use the Other section to record pre-approved non-meal type expenses. Any expenses listed in this category must be detailed in the middle section of the form. As a general rule, the company will not reimburse business expense for meals or entertainment for a group that consists of only company employees. However, Company Vice Presidents may decide from time to time to approve such events for team building or celebratory purposes. On those occasions, the most senior ranked employee will pay the expense. As a guideline, there should be no more than one employee event per quarter. When employee events are pre-approved, the Vice President will initial the detailed expense on the bottom portion of the expense report.

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