CBS TELEVISION NETWORK TRAVEL AND ENTERTAINMENT POLICY ...

[Pages:23]CBS Television Network Accounting Policy Manual

CBS TELEVISION NETWORK TRAVEL AND ENTERTAINMENT POLICY

Updated July 2018

TABLE OF CONTENTS General Policy discussion

Page No. 2-3

Detailed Policy by Expense Type: Air Travel Entertainment Fees Gifts Ground Transportation Hotel Meals Professional Development Production Spouse Technician Owned Equipment Telecom Tips Expenses Not to Be Processed Via the T&E system Non-reimbursable items

Administrative Items: Expense Reporting Guidelines Receipt Requirements American Express Corporate Cards Employee's Responsibility Manager's Responsibility CBS Issued Cash Advances Group Travel

4-5 5 6 6 7-10 10-12 12-14 14 15 15 15-16 16-17 17-18 18 18-19

19 19-20 20 21 21-22 22 23

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CBS Television Network Accounting Policy Manual

General Policy

The company will reimburse reasonable and necessary travel and entertainment expenses, as determined by management, when directly connected or pertaining to the transaction of company business. Employees are expected to exercise prudent business judgment regarding expenses covered by this policy. Expenses must be fully documented, supported by required receipts, properly approved, and submitted in a timely manner, in accordance with the guidelines outlined in this Policy.

Where a union or talent contract requires conditions other than those indicated in this policy, the requirement of the contract would prevail. Individual divisions may issue separate addendum policies covering specific operating conditions that are not covered in this general policy but in no case should they be more liberal than this policy.

It is the responsibility of the employee and his/her direct supervisor to ensure that the administration of this policy is understood and that valid, compliant, reimbursable business expenses are approved. Employees who do not comply with this travel policy may be subject to delay or withholding of reimbursement and/or disciplinary action, up to and including termination. Expenses are to be reported at least once a month and should be submitted no later than one month following the month in which the expenses were incurred. Employees will not be reimbursed for any items submitted greater than 60 days from incurrence of expense. This will be strongly enforced.

If an extraordinary circumstance arises it must be explained and approved by the Divisional CFO or his/her designee in writing BEFORE your submission and the email approval must be attached as a receipt. You must make sure to file anything over 60 days on a separate report with the approval email attached or it will be rejected.

No reports will be approved or processed for payment without receipts attached. Detailed receipts must be submitted; American Express ("Amex") statements or printed receipts from Amex are only accepted in rare instances. See individua l expense categories below for receipt requirements. In general, most receipts are required, regardless of payment method (Corporate Card vs. out of pocket).

Reimbursement for business expenses charged to the Corporate sponsored charge card will be made directly to the card company by Shared Services as reported on the expense report on behalf of the employee. Reimbursement for balances due to employees will be made through payroll and are not taxed, nor are they included as "other wages or compensation" on the W-2 form (with the exception of Technician Equipment Rental).

If a reimbursed expense is later determined to be improper, CBS reserves the right to charge the Corporate Amex card for which the employee is personally liable to pay. You will be notified by T&E auditors that the charge has been disallowed and you are responsible to pay Amex directly. For those who do not have an Amex card, we expect reimbursement via personal check or the amount will be deducted from the next expense report.

Page 2 of 23

CBS Television Network Accounting Policy Manual Information, training manuals and training videos regarding Chrome River can be found on Stagehand and/or via a link on your Chrome River login page. Questions regarding T&E should be directed to the T&E help desk via email, TEHelp@. Any subsequent T&E Newsletters should be treated as addendums to this policy and will be enforceable.

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CBS Television Network Accounting Policy Manual

EXPENSES BY TYPE, IN ALPHABETICAL ORDER BY T&E CATEGORIES:

AIR TRAVELRESERVATIONS

AIR TRAVEL- CLASS OF SERVICE

All domestic travel reservations for VP level and below must be booked via the CBS Corporation Travel Services self-service portal (with the exception of some West Coast employees). The online booking tool can be accessed by visiting and following the link to "Travel Services ? Work and Personal".

For travelers requiring emergency assistance, a 24-hour toll-free number is available-1-888-228-6757. An additional fee per use is charged for this service; therefore, employees should use the service only in off-hours occurring within 24 hours of the travel being arranged.

Travelers should accept the lowest logical airfare offered by the Corporate travel agency and/or online booking tool. Effort should be made to book arrangements well in advance to attain maximum savings. An employee's frequent flyer preference is secondary to booking cost efficient arrangements as defined by the corporation.

Non-refundable tickets provide considerable benefit to the company, and should be requested whenever possible. In the event that an employee is unable, for valid business reasons, to travel on the flight booked as non-refundable, the fee associated with transferring the ticket to a future flight will become reimbursable.

Changes to or cancellation of travel arrangements always requires travel agency notification prior to departure date/time. The exchange of airline tickets for lower-priced tickets to obtain the difference for personal use is prohibited. Any refunds from exchanging tickets must be reported and returned to the Company. Cancellations must be done in the required time frame. Charges associated with the failure to cancel a reservation are the responsibility of the employee.

Unused E-tickets must be reported to the travel agency prior to departure date to ensure they are refunded (if applicable) or kept on file to be reused towards a future trip on that airline.

All travelers, other than those specifically authorized in the traveller's agency profile, must purchase Coach Class tickets.

Upgrades are only permitted if there is no extra charge to the company.

We will only reimburse for extra leg room or early boarding upgrades when approved in advance in writing by the divisional CFO.

Below are the class of service rules by title:

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CBS Television Network Accounting Policy Manual

AIR TRAVEL- CLASS OF SERVICE, CONT'D

AIR TRAVEL- SUBMISSION

(Select appropriate expense type)

Vice Presidents and above can fly Business class trans-continental. The exception to this rule is if there is a two class cabin plane that ONLY offers first and coach, they can fly first transcontinental.

For Vice Presidents and Senior Vice Presidents, all other domestic flights must be Coach class. For division Presidents and Executive Vice Presidents, all other domestic flights may be business class in 3-class cabin, first class if 2-class cabin.

Receipt- must include the travel agency itinerary with proof of flight including the passenger's name, amount of ticket and flight information.

Airline charges should be categorized appropriately under the Air Travel tile: o Base Ticket price- expense as "Airfare" o Ticket change fees- expense as "Airfare Additional Cost" o Baggage fees- expense as "Baggage Fee" o Internet access charges on plane- expense as "In-Air Wifi"

ENTERTAINMENT

(Select appropriate expense type)

o Meals on a plane- expense as "Self Meal" in the appropriate meal period (under Self Meal tile)

Reasonable expenses for entertaining individuals outside the company who have a business relationship are reimbursable if the entertainment directly precedes, follows, or coincides with a business discussion.

Pre-approval may be required for specific events.

Entertainment expenses require a reason for the expenditure (generic explanations, such as `meet with' are not acceptable) and reporting of the following: Date, Place, Location, Business purpose, Names of attendees and the company they work for, or other designation explaining the business relationship to the company.

Entertainment should be accounted for in one of the proper subcategories:

Receipt- required for all, regardless of amt. or form of payment.

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FEES- ATM FEES (under Fee tile)

CBS Television Network Accounting Policy Manual

ATM Fees are reimbursable when cash is required for business purposes.

FEES- DELINQUENCY FEES (under Fee tile)

FEES- TRAVEL AGENCY FEES (under Fee tile)

Delinquency fees and finance charges due to lack of timely employee submission will not be reimbursed.

Delinquency fees will now feed into Chrome River and will need to be submitted as non-reimbursable.

It is the employee's responsibility to know the Amex due dates and Chrome River cycle cut-off dates.

If a delinquency fee was incurred because an approver did not approve on time, an exception may be granted by the divisional Finance approver but must be done in writing and submitted along with the expense report submission as a receipt.

Receipt- provide copy of Amex statement showing delinquency fee along with the email approval from the divisional Finance approver showing that they approved payment of these delinquency fees.

Receipt- required for all, regardless of amount or form of payment. Fees normally appear on the travel itinerary which is an acceptable receipt.

GIFTS

Once Gift tile is selected, you will be prompted to select the type of gift given from the following:

All gifts should be given on behalf of CBS and not in the name of any specific employees. Only one gift to the employee is allowed per approved occasion up to $150 from the employees' department (interdivisional or interdepartmental gifts should not be made).

Most gifts to employees are not reimbursable with the exception of funeral, extended illness, baby and wedding gifts after approval from divisional Finance management.

With department head approval, a gift of up to $500 in value may be given to a retirement eligible employee who is retiring from the company.

On an exception basis, employees who hold the type of jobs requiring the giving of client gifts may be reimbursed for such gifts. Please consult the Business Conduct Statement for additional information regarding this policy.

Receipt- required for all, regardless of amount or form of payment.

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CBS Television Network Accounting Policy Manual

GROUND TRANSPORTATIONGENERAL

GROUND TRANSPORTATION- CAR RENTAL (under Ground Transportation Tile)

The use of taxis is permitted when other transportation is not available or it meets the needs of a business situation.

Taxis and/or car service is reimbursable when going to/from airport for business travel.

Transportation to work on regularly scheduled work days is NOT reimbursable, regardless of time. A list of exceptions for early morning/ overnight News coverage will be maintained by the divisional CFO and provided to the audit staff.

The cost of a rental car for business travel is reimbursable only if the nature of the trip or the location of the business to be visited makes the use of public transportation impractical or more expensive.

Arrangements for rental cars must be made through the travel agency. The standard size of vehicle is Intermediate or smaller, unless otherwise authorized in the traveller's agency profile, or for necessary business purposes.

The rental of a satellite radio will not be reimbursed. Vehicles rented within the US should be rented under a CBS

Corporate Agreement with Avis and Hertz, and all additional insurance should be declined as it is either part of our deal or the CBS Insurance program will cover. In the event of an accident with a rental car, you should obtain a police report, and notify the car agency, your immediate management and the CBS Travel Office. You are required to report any violation summons obtained while using a rental car. Use the comments section of the expense report to indicate additional charges due to violations.

Speeding tickets, toll violations, etc. are not reimbursable. Before returning a vehicle to the rental company, an employee is

to refuel the car using the lowest priced, recommended octane fuel, since the cost of fuel charged by the rental companies is substantially higher. Receipt- detailed receipt from rental car carrier is required regardless of form of payment.

CAR RENTAL FUEL (under Ground Transportation Tile)

Receipt- required for all, regardless of amount or form of payment.

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CBS Television Network Accounting Policy Manual

GROUND TRANSPORTATION- CAR SERVICE

Besides NYC taxis (when in NY), UBER X (or XL when with larger groups), Lyft, Curb or other ride sharing se rvices are now the preferred method of travel nationwide . Preferred traditional car service (e.g. Concord, Fone-A-Car, Minutemen, Addison Lee, and Communicar) will ONLY be allowed for trips to/from airport, for certain talent that may have it in their contracts, and certain situations like the Emmys where traditional car services are the only option.

Generally, traditional car service is reimbursable when going to/from airport for business travel; however, taxis, Ubers/Lyft should be used when more cost effective and available. The company has entered into agreements with several car services in New York and nationwide. No tipping is allowed when taking Company approved car service, since tips have been included in the quoted fare.

People may not use limo type car services (i.e. Music Express or Diva) which often have two hour minimum charges, unless specified in a contract and/or special events like the Emmys.

The Corporate Card must be used for payment, whenever possible.

Taxi/Car Service dates billed to the Corporate Card are not always the date of service, please use the DOS field of the expense to indicate the correct date.

Waiting time and stops should be avoided at all costs. A car should not take an employee to a restaurant and/or business meeting, wait for two hours and drive them home. Please either take a taxi to/from or request another Uber car, etc. when you are done with the business meeting. If there are significant additional charges incurred please explain on your expense report as they will be questioned during an audit.

If you are returning from a business trip, the cost of the trip to your primary residence will be reimbursable. If an employee returns from a trip and wishes to go directly to a second residence/ vacation home, they should only submit the cost of the trip to the primary residence and make the remaining cost non-reimbursable and pay out of pocket.

Receipt- We understand that the receipt may vary slightly from the actual charge on the credit card but the receipt is still required to show the time, trip info and other pertinent information.

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