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Issued: 08/91 Previous Revision Issued: 06/18
Current Revision Issued: 03/19
Travel and Entertainment Page: ii
Document Information
Project Manager: Susan Stumpf-Szkodzinski
Creation Date: 08/91
Last Saved Date: 3/14/2019
Last Saved by: Susan Stumpf
Filename: TE policy-draft updated through 3-13-19.doc
Status: Version 01
Issued: 08/91 Previous Revision Issued: 06/18
Current Revision Issued: 03/19
Travel and Entertainment Page: iii
Contents
6.1 Overview ................................................................................ 1
6.1.1 Business Entertainment .............................................................................. 2
6.1.2 Travel ......................................................................................................... 3
6.2 Transportation....................................................................... 4
6.2.1 Air and Rail ................................................................................................ 4
6.2.1.1 Class of Service - Air .................................................................... 5
6.2.1.2 Unused Airline Tickets ................................................................. 5
6.2.1.3 Airline Ticket Reimbursement ..................................................... 6
6.2.1.4 On-Board Services ........................................................................ 6
6.2.1.5 Baggage Fees ................................................................................ 6
6.2.1.6 Internet Access On Plane .............................................................. 6
6.2.1.7 Class of Service - Rail .................................................................. 6
6.2.2 Auto Rental ................................................................................................ 7
6.2.3 Taxis ........................................................................................................... 8
6.2.4 Car Services ............................................................................................... 9
6.2.5 Business Use of a Personal Auto ............................................................. 10
6.2.6 Group Travel ............................................................................................ 10
6.2.7 Relocation Travel Expenses ..................................................................... 10
6.3 Lodging and Meals ............................................................. 11
6.3.1 Lodging .................................................................................................... 11
6.3.2 Meals ........................................................................................................ 12
6.3.2.1 Meals – Business Meetings ........................................................ 12
6.3.2.2 Meals – OT Dinner ..................................................................... 12
6.3.2.3 Meals – Other ............................................................................. 12
6.4 Other Travel Expenses ....................................................... 13
6.4.1 Tolls, Parking ........................................................................................... 13
6.4.2 Telephone-Home ...................................................................................... 13
6.4.3 Cellular Phones ........................................................................................ 13
6.4.4 Telecommunications/Data Devices .......................................................... 13
Issued: 08/91 Previous Revision Issued: 06/18
Current Revision Issued: 03/19
Travel and Entertainment Page: iv
6.4.5 Transportation .......................................................................................... 14
6.4.6 Tips ........................................................................................................... 14
6.4.7 Personal Property Loss ............................................................................. 14
6.4.8 Laundry Services ...................................................................................... 14
6.5 Non-Employee Travel ......................................................... 15
6.6 Business Meetings/Conventions ....................................... 16
6.6.1 Business Meals ......................................................................................... 16
6.6.2 Business Associations .............................................................................. 16
6.6.3 Seminars, Conventions, and Special Events ............................................ 16
6.7 Club Memberships/Professional Organizations .............. 17
6.8 Spouse’s Expenses ............................................................ 18
6.9 Non-Reimbursable Expenses ............................................ 19
6.9.1 Gifts .......................................................................................................... 19
6.9.1.1 Employee Gifts ........................................................................... 19
6.9.1.2 Non-Employee Gifts ................................................................... 19
6.9.1.3 Incentive Award/Prize Winners .................................................. 19
6.9.2 Contributions ............................................................................................ 20
6.9.3 Home Entertainment ................................................................................ 20
6.9.4 Electronics and Computer Equipment ..................................................... 20
6.9.5 Office Supplies ......................................................................................... 20
6.9.6 Subscriptions ............................................................................................ 21
6.9.7 Expenses Not To Be Processed via T&E system ..................................... 21
6.9.8 Other Non-Reimbursable Expenses ......................................................... 22
6.10 Travel Advances ................................................................ 23
6.11 American Express Corporate Card .................................. 24
6.12 Expense Report Processing ............................................ 25
6.12.1 Expense Reporting Guidelines ............................................................... 25
6.12.2 Substantiation and Documentation ........................................................ 25
Issued: 08/91 Previous Revision Issued: 06/18
Current Revision Issued: 03/19
Travel and Entertainment Page: v
6.13 Employee’s Responsibility ............................................... 27
6.14 Approver’s Responsibility ................................................ 28
6.15 Index ................................................................................... 29
Overview
Issued: 08/91 Previous Revision Issued: 06/18 Current Revision Issued: 03/19
Travel and Entertainment Page: 1
6.1 Overview
Showtime Networks, Inc. (SNI) recognizes that all reasonable and necessary expenditures
incurred by an employee on behalf of the Company are reimbursable to the employee.
Employees are expected to exercise prudent business judgment regarding expenses
covered by this policy. Expenses must be fully documented, supported by required
receipts (regardless of amount), properly approved, and submitted in a timely manner, in
accordance with the guidelines outlined in this policy. This applies to all expenses
regardless of payment method.
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 once a month and should be submitted and approved via
Chrome River (T&E app) within 15 days after your American Express statement close
date to ensure on-time payment (e.g., if statement close date is the 4th of the month, the
expense report must be submitted by the 19th of the month). This submission requirement
has been accelerated due to a change in policy imposed by American Express.
Reimbursement for business expenses charged to the Corporate Card will be made
directly to American Express by Showtime as reported on the expense report on behalf of
the employee for as long as the report is received within the afore-mentioned time frame.
Reimbursement for balances due to employees (out of pocket expenses) will be made
through payroll and are not taxed, nor are they included as “other wages or compensation”
on the W-2 form.
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 SVP Controller in writing BEFORE your
submission and the e-mail approval must be attached as a receipt. You must make sure to
file anything over 60 days on a separate report with the approval e-mail attached or it will
be rejected.
Business expenses paid via a method other than the American Express Corporate Card
require a valid business reason indicating why the American Express Corporate Card was
not used. Payment by personal check is strongly discouraged and should only be used
when absolutely necessary. A copy of the canceled check and the original receipt from
vendor acknowledging payment, indicating the employee’s check number, the amount and
the date paid is required.
Overview
Issued: 08/91 Previous Revision Issued: 06/18 Current Revision Issued: 03/19
Travel and Entertainment Page: 2
6.1.1 Business Entertainment
Internal Revenue Service (IRS) regulations specify that entertainment expenses will be
reimbursed if an employee establishes that the expenditures were either directly related to
or associated with the active conduct of SNI business. To meet this requirement, the
entertainment should either:
Involve a bona fide business transaction with business associates, for production of
income, and in the active conduct of SNI business, or
Take place in a clear business setting directly in furtherance of SNI business.
Entertainment is considered to be associated with SNI business if it occurs on the same
day as a substantial and bona fide business discussion, directly preceding or following the
discussion. Under certain circumstances, events not occurring on the same day may
qualify.
For example, if an employee entertains an affiliate at a sporting event on the evening
preceding a convention, the cost of the tickets would be reimbursable under SNI's policy.
Note: Generally, entertainment expenses are subject to a 50% limitation for tax purposes.
Thus, items relating to entertainment should be listed individually and included in the
appropriate categories on the expense report.
Overview
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Travel and Entertainment Page: 3
6.1.2 Travel
Travel expenses include those incurred on overnight stays away from home or daily
business trips away from the employee's home office for the benefit of SNI.
Transportation expenses that might otherwise be classified as entertainment expenses
should be reported as travel expenses (e.g., a taxi ride to a theater).
It is SNI's intention that employees travel in comfort while on company business.
However, the costs of accommodations, meals and transportation used should be
consistent with SNI’s Travel and Entertainment policy. To be reimbursed, all expenses
must be:
Reasonable in nature and necessary to further SNI’s interest
Authorized, documented, reported, and approved according to established
Company procedures
In compliance with the laws and regulations of all jurisdictions in which SNI
operates.
The preparer and the approver of the expense report have the responsibility to determine
and justify what is necessary and reasonable.
Personal expenses incurred during travel do not help SNI achieve its objectives and will
not be reimbursed. These expenses include:
Hotel spa charges, personal trainers, etc.
Gifts or flowers given to an employee
Items purchased for personal use such as newspapers, magazines, books,
subscriptions, medication, toiletries
Entertainment expenses which do not conform to SNI’s entertainment policy.
Any item that does not clearly conform to SNI’s policy will not be reimbursed without the
approval of the EVP CFO or SVP Controller. All travel expenses are subject to the
substantiation and documentation requirements detailed in Section 6.11, "Expense Report
Processing".
Transportation
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6.2 Transportation
Transportation expenses include air, rail, and bus fares, taxi fares, auto rental charges,
tolls, parking fees, and the costs associated with the business use of a personal auto.
6.2.1 Air and Rail
All domestic travel reservations for VP level and below must be booked via Axiom (SNI’s
online travel tool). The online booking tool can be accessed via Shoogle (SNI’s intranet
webpage) or by visiting https://showtime.gbtconnect.com then follow the required
prompts. CBS American Express Travel, (1-669-272-1358) should be contacted for all
international travels. All reservations will be charged to the employee’s American
Express Corporate Card on file. The final itinerary invoice sent by American Express
Travel, indicating passenger’s name, cost of fare and flight information is the required
documentation to submit with an expense report. Reservations made directly with carriers
or with another agency will not be reimbursed without a valid business reason and
without the approval of the EVP CFO or SVP Controller.
For travelers requiring emergency assistance, dial 1-669-272-1358 as this is a 24/7
dedicated line. An additional fee per use is charged for this service.
In special cases, where an employee cannot obtain an American Express Corporate Card,
air travel may be authorized to be charged to a Business Travel Account, which is billed
directly to SNI and paid on the employee’s behalf. Such items will be recorded as an
expense to the employee’s cost center at time of purchase with the pre-approval of
immediate supervisor. Employee may also charge the cost to his/her personal credit card
and later claim the expenses on an expense report.
The following policies apply to the booking of flights:
The means of travel selected should result in a savings of time or money over
alternative means of transportation.
Travel must be arranged through Axiom (SNI’s online travel tool) or CBS American
Express Travel agency's offices as early as possible in order to take advantage of
discounted advance fares.
Travelers should accept the lowest logical airfare offered by Axiom (online booking
tool) or the Corporate Travel agency regardless of the employee frequent flyer
preference.
Additional travel insurance premiums are not to be accepted (SNI’s life insurance
policy provides coverage) nor will they be reimbursed.
Transportation
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6.2.1.1 Class of Service - Air
Except as noted below, the lowest, logical available coach or economy class airfare
should be booked. The booking of a higher coach fare in order to qualify for a "free"
upgrade to the next class of service or in order to use a personal upgrade to a higher class
is not permitted.
Presidents and Executive Vice Presidents may fly Business on all domestic flights
in a 3-class cabin, First class if 2-class cabin.
Senior Vice Presidents and Vice Presidents can fly Business class on all trans-
continental flights. The exception to this rule is if there is a 2-class cabin plane
that ONLY offers First and Coach then First Class is permitted for trans-
continental flights. All other domestic flights must be Coach.
On all international flights, Vice Presidents and above are permitted to travel
Business class in 3-class cabin, First class if 2-class cabin.
Any traveler not included in the groups or flight criteria specified above must book Coach
class tickets. Any exception to the above must be pre-approved by the EVP CFO or SVP
Controller.
Employees are responsible for any cost incurred due to deviations from this policy.
6.2.1.2 Unused Airline Tickets
In the event that airline tickets are purchased but not used, the traveler must notify CBS
American Express Travel as soon as possible.
6.2.1.2.1 Non-Refundable Tickets
In order to qualify for credit, CBS American Express Travel must be notified of
any cancellations prior to the departure time of the first leg of travel on the
business trip. Airline credit will be issued and can be applied towards future
travel with the same carrier for up to one year from the date of issuance.
6.2.1.2.2 Refundable Tickets
In order to receive credit, CBS American Express Travel must be notified of any
cancellations prior to the departure time of the first leg of the business trip. Credit
will be issued by American Express and refunded directly to the travelers
Corporate American Express Card. Due to the nature of the airline ticket process,
it can take 4-8 weeks to process an airline ticket credit back to the Corporate
Card.
If credit or refund is not issued due to the employee’s failure to cancel reservations prior
to departure time, such loss must be borne by the employee. If the employee has already
Transportation
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been reimbursed for the purchase price of the ticket, the Company may seek
reimbursement from the employee.
6.2.1.3 Airline Ticket Reimbursement
The employee’s final itinerary invoice, from American Express Travel must be attached
to the expense report as proof of the expense. This receipt must reflect passenger’s name,
cost of airfare and detailed flight information.
6.2.1.4 On-Board Services
On-board meals (excluding alcoholic beverages) and reasonable use of in-flight internet
for business use are reimbursable. All other fees, such as entertainment services, extra
legroom or change of seat assignment, are not reimbursable. Expenses must be properly
categorized.
6.2.1.5 Baggage Fees
All reasonable baggage fees associated with a business trip are reimbursable.
6.2.1.6 Internet Access On Plane
All reasonable In-Air Wi-Fi charges are reimbursable.
6.2.1.7 Class of Service - Rail
Class of service must be Coach unless it is deemed necessary to use high-speed rail (i.e.,
Acela) where Business Class is the lowest class of service offered. First Class
reservations may only be made for individuals who are pre-authorized to do so based on
the travel profiles maintained by the CBS American Express travel agency.
Transportation
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6.2.2 Auto Rental
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. Reservations for rental cars must be made through Axiom
(SNI’s travel booking tool) or CBS American Express Travel. Our preferred rental car
companies Avis or Hertz offer competitive rates, which include Loss Damage Waiver
(LDW) and Liability Insurance coverage within all states, except Alaska. Additional
insurance coverage should be declined and will not be reimbursed. For travel to Alaska
and to international locations, employees are required to purchase Loss Damage Waiver
and Liability insurance.
Auto rental expenses will be reimbursed when the following conditions are met:
Use of public transportation is not practical.
An intermediate car size (mid-size) or smaller unless otherwise authorized in
traveler’s profile.
Arrangements cover the period of the business trip only.
The original Rental Agreement is submitted with an approved Expense Report.
In addition to the actual rental charges, parking fees, tolls and gasoline charges are
reimbursable. The standard mileage rate does not apply to auto rentals.
An employee is expected to refuel the car using the lowest priced recommended octane
fuel prior to returning the vehicle to the car rental company. Excessive fuel charges
assessed by the rental car company for failure to return the vehicle with a full fuel tank
will not be reimbursed.
The rental of a satellite radio will not be reimbursed.
Tolls are also reimbursable. Employees may utilize an automated toll paying device (such
as the Hertz Plate pass). Tolls paid via these devices are billed separately from the rental
agreement, usually about a week after the rental. The toll letter must be submitted as back
up for the expense. If these tolls are submitted for reimbursement subsequent to the car
rental reimbursement then a copy of the rental agreement must accompany the toll letter
in order to be reimbursed.
In the event of an accident with a rental car, employee should obtain a police report and
notify the car company, the immediate supervisor, and CBS Corporate Travel Services.
Transportation
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6.2.3 Taxis
The use of taxis is permitted for approved business travel when the use of public
transportation is impractical; this includes use of App-Based car service companies such
as Lyft, Uber, Curb, etc. Surge pricing or other surcharges should be avoided.
The origin, destination, business purpose and total cost of the trip should be specified for
all taxi fares. As with all other business expenses, original receipts are required as
supporting documentation.
The use of taxi service is permitted when:
Traveling between home or office and airport en route to or from a business trip
Traveling between office and home after a company sponsored evening event
Traveling between office and home after working more than 10 hours providing the
pick-up time is after 8:00 p.m.
Long distance trips via taxi should be cost-evaluated versus alternative means of
transportation. Such alternatives include:
Rental or personal auto
Public transportation
Airport or hotel van services.
If the cost of a taxi is deemed unreasonable, employees are urged to use more reasonably
priced alternative means of transportation.
Transportation
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6.2.4 Car Services
The use of car service is only permitted when:
Traveling between home or office and airport en route to or from a business trip
Traveling between office and home after a company sponsored evening event
Traveling between office and home after working more than 10 hours providing the
pick-up time is after 8:00 p.m.
In all cases, car service should be used only when the use of public transportation or local
cab is not practical. The user of the car service is required to adhere to the following
rules:
All car service charges must be billed directly to the employee’s American Express
Corporate Card.
A valid car service voucher/receipt must be submitted as documentation on an
expense report for reimbursement.
The origin, destination and business purpose should be specified for all car service
charges. Incremental charges such as tolls must be initialed.
The negotiated rates of company contracted car service providers within the New
York City area (e.g., Elite Limousine, Minute Man, Music Express, Communicar)
include driver gratuities. Therefore, tipping to such providers is not reimbursable.
When using car service outside of the New York City area, please consider using
local car service providers that accept American Express corporate card. The
previous mentioned providers are New York City based and will charge an additional
fee to travel outside of New York City.
“No show” charges will not be reimbursed – be sure to cancel reservations in time.
Reimbursement for wait time will only be made for valid business reasons.
When arriving at a New York area airport, the car service should be called upon
arrival in the terminal to avoid wait time charges.
Multiple stops are reimbursable for valid business reasons only. If a stop is made at
another location, the name and address of that location should be noted on the receipt.
If a car is being shared with another employee, the employee’s name and address
should be noted on the receipt.
Showtime reserves the right to charge the employee for unauthorized expenses or for
failure to follow these procedures.
Transportation
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6.2.5 Business Use of a Personal Auto
Employees may be reimbursed for reasonable costs associated with the business use of a
personal automobile. However, because of administrative issues and potential financial
costs to the employee, the business use of a personal automobile is discouraged.
Under no circumstance should the total cost of a trip using a personal automobile exceed
the total cost that would have been incurred had available standard transportation been
used. In such an instance, the employee is responsible for the additional costs incurred.
The origin, destination, and business purpose must be specified when using a personal
automobile for business use. If the use of a personal automobile is deemed reasonable,
the employee will be reimbursed for the following:
The IRS mileage allowance rate in effect.
Tolls
Reasonable parking fees.
Included in the IRS mileage rate is an allowance for an acceptable minimum level of
automobile insurance. If an employee uses a personal automobile for company business,
it should be covered by insurance that meets the minimum requirements of the state or
county in which the vehicle is registered.
6.2.6 Group Travel
The individual Corporate Card should not be used for group travel. For group travel or
meetings, you are encouraged to contact the Director of the Expense Management team
for guidance. SNI frequently negotiates discounted rates for group hotel accommodations
when collaborating with CBS American Express travel.
6.2.7 Relocation Travel Expenses
Employees are reimbursed for relocation expenses in accordance with the Relocation
Policy administered by the Human Resources Department and with the approval of the
Department Head. An employee is advised of the policy at the time the relocation is
approved and a relocation package is offered.
All pre-approved relocation-related expenses must be submitted on a single T&E report
and supported with all valid receipts and the pre-approval sent by Human Resources.
Lodging and Meals
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6.3 Lodging and Meals
An employee is reimbursed for ordinary and necessary travel expenses for lodging and
meals by filing an approved Expense Report provided that such expenses are in
accordance with these policies and documentation requirements are satisfied.
6.3.1 Lodging
When traveling out of town or when business requires an overnight stay in town, the cost
of a moderate single room accommodation is reimbursable. Hotel accommodations must
be booked through Axiom (SNI’s travel booking tool) or CBS American Express Travel
Offices whenever possible, in order to take advantage of corporate rates at preferred
hotels available to all CBS divisions. Use of travel sites like Travelocity or Expedia (even
if cheaper) is prohibited.
In cities where such rates exist, travelers should use the properties where CBS rates are
available without regard to the traveler’s hotel chain preference or hotel reward programs.
The use of a suite is reimbursable only with the prior approval of the EVP CFO or SVP
Controller (except for those properties that are "all-suite" or where a negotiated suite rate
is in effect). Without approval, the expense of a suite will be reimbursed only up to the
cost of a single room.
Should there not be a CBS preferred hotel in the city you are traveling to, a moderate
single room hotel accommodation at a reasonable and comparable rate of similar cities is
acceptable for reimbursement.
If attending a conference, hotel rates may be at times higher than our daily per diem or
even blocked for most agencies. In these cases, it is permitted to book the hotel directly
with the conference site.
Travelers are responsible for canceling hotel reservations before the grace period to avoid
“no show” charges, which are not reimbursable.
Hotel Meals: Room service or restaurant meals (self or business) are reimbursable if the
cost is reasonable and the expense is supported by a detailed, itemized meal receipt listing
items ordered regardless of amount or form of payment.
All expenses on the hotel folio must be itemized accordingly in correct categories and
correct dates.
Hotel folio/receipt must reflect traveler’s name, partial credit card number and a zero
balance.
Lodging and Meals
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6.3.2 Meals
An employee will be reimbursed for the reasonable cost of meals whether these expenses
are travel (self), staff meals (when traveling with SNI co-workers) business meals (non-
SNI employees). In each case/scenario, the itemized restaurant receipt listing all the items
ordered MUST be submitted as supporting documentation. The restaurant receipt must
indicate the following:
Date
Name and address of establishment, and
Total amount
The use of tear tabs is not acceptable, and strict adherence to the above policy is required
for prompt reimbursement.
6.3.2.1 Meals – Business Meetings
This category applies to local business meetings conducted with at least one non-CBS
employee in attendance for business purpose as well as business meetings while traveling
either with co-workers or with non-CBS employees.
6.3.2.2 Meals – OT Dinner
Reimbursable expense when an employee is required to work extended hours (more than
10 hours and past 8pm) and total cannot exceed $25
6.3.2.3 Meals – Other
Snacks, coffee and water expenses incurred while traveling on business, regardless of
location (i.e., airport, hotel, etc.), will be reimbursed if it is deemed reasonable
Other Travel Expenses
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6.4 Other Travel Expenses
Various expenses incurred as a result of business travel are reimbursable if they are
incidental to travel. These expenses must be individually listed and explained on the
expense report.
6.4.1 Tolls, Parking
Tolls and parking charges are reimbursable if incurred while out of town on SNI business.
All receipts, regardless of amount, should be submitted with the expense report.
6.4.2 Telephone-Home
The cost of one landline telephone and home internet is reimbursable and should be based
on an employee’s job responsibility. This allowance is mostly granted to In-Market
employees with the pre-approval of the SVP Controller.
6.4.3 Cellular Phones
The company does not reimburse employees for the cost of their personal cellular phone
equipment or their monthly plans.
6.4.4 Telecommunications/Data Devices
As stated above, the Company does not reimburse employees for monthly cellular phone
plans or service. In cases where the company feels it is essential that the employee be
reachable at all times, the most senior Executive Vice President (i.e., the CEO’s direct
report) of the employee’s department must send a completed Smartphone Request Form,
including a detailed business justification, to the EVP CFO for final approval to issue a
Smartphone device to the employee.
Upon approval, the employee will be issued a company owned Smartphone with one of
Showtime’s preferred cell phone providers with the appropriate voice and data plan with
new cell phone number.
Before issuance of the approved company’s Smartphone, the employee will be given the
option to port his/her personal cell phone number to the Showtime issued master account.
However, Showtime will not reimburse any applicable cancellation fees charged by the
employee’s current provider if the employee decides to do so.
Employees will not be reimbursed for devices that they acquire on their own.
Other Travel Expenses
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6.4.5 Transportation
When out of town on SNI business, expenses are reimbursable for transportation to:
Temporary places of business
Business meetings
Airports, train stations, and bus terminals.
Transportation home on a weekend, while away on business for less than two weeks will
not be reimbursed if the cost of this transportation exceeds the cost that would have been
incurred had the employee remained at the temporary place of business.
Transportation expenses for personal trips taken while traveling on business will not be
reimbursed.
6.4.6 Tips
Tips incurred for meals and taxis must be included with the total claim for meals and
taxis. Tips should be limited to the customary amount for the region in which they are
given. Excessive tips will be deemed personal expenses, for which the employee is
responsible. Tips should be recorded individually on an expense report as such, except
for meals and taxis as noted above. Please refer to the below tipping allowances:
Housekeeping = $3 per night
Valet Parking Attendant = $2 per occasion
Doorman/Bellman/Skycap = $1 per bag, $2 per equipment case
6.4.7 Personal Property Loss
SNI does not reimburse employees for loss or damage to personal property occurring
while traveling on SNI business.
6.4.8 Laundry Services
Reasonable expenditures for laundering, cleaning, and pressing of clothing will be
reimbursed when out of town for at least 5 consecutive days. Laundry services included
on a hotel bill should be recorded in the "Hotel - Laundry" category on an Expense
Report.
Non-Employee Travel
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6.5 Non-Employee Travel
All non-employees (i.e., consultants, talent, contest winners, affiliates and freelancers,)
traveling at SNI expense are governed by this travel policy. It is the responsibility of the
SNI employee making travel arrangements for a non-employee to ensure that
arrangements comply with the policy. Exceptions to the above are limited to talent who
may fly First Class if specified in their agreement with SNI.
All travel arrangements for non-employees must be made through the CBS American
Express Travel offices. The travel arranger (a Showtime employee) must complete a
Non-employee Travel Authorization form for each instance of non-employee travel,
providing all information required to complete the arrangements. The approver of the
form should have adequate approval authority for the Cost Center to be charged.
Itineraries will be provided to the arranger who is responsible for delivery to the traveler.
The form should be sent to the Finance Department’s Expense Management Team for
review and approval. Upon approval, the form will sent as a PDF to CBS American
Express Travel agency for ticket issuance.
Direct billing to SNI of hotel charges and auto rentals for non-employees is
recommended. When this is not possible, the travel arranger should contact the Director
Expense Management for alternate solutions. The travel arranger is responsible for
completing and submitting a Vendor Entry/Update Form for a new vendor if needed. See
the Disbursement Processing Policy, section 8.2 "Vendor Approval Procedures" for
further details on adding new vendors.
Business Meetings/Conventions
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6.6 Business Meetings/Conventions
6.6.1 Business Meals
Business meals (breakfast, lunch, dinner) are reimbursable when incurred under
circumstances generally considered conducive to a business discussion. The surroundings
in which the food and/or beverages are furnished should provide an atmosphere where
there is no substantial distraction to the conduct of business. All attendees, their business
relationships, and the business purpose should be identified.
The itemized restaurant receipt listing all the items ordered MUST be submitted as
supporting documentation. This requirement is outlined in Section 6.11, "Expense Report
Processing."
In addition, it is the policy's intent that the most senior employee in attendance, with
respect to position, incurs the expenditure.
6.6.2 Business Associations
Expenditures for business luncheons or dinners that are part of a business program, or are
sponsored by professional associations, will be reimbursed if the employee's attendance
benefits SNI. Prior approval of an employee's supervisor is required.
6.6.3 Seminars, Conventions, and Special Events
Attendance at conventions or special events deemed to benefit SNI requires the prior
approval of the department’s Senior Vice President. Payment of advance registration fees
for such events and for seminars will be recorded as an expense at time of purchase.
Club Memberships/Professional Organizations
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6.7 Club Memberships/Professional Organizations
The cost of an annual membership in one airline travel club for VPs and above will
require the pre-approval of the EVP CFO or SVP Controller. The written approval must
be included in your T&E submission in order to be reimbursed.
Membership in Professional or Technical Organizations at a company level should be
paid through Accounts Payable.
Membership in Professional or Technical Organization at an individual level or in the
employee’s name should be paid with the corporate card and the expense submitted via
Chrome River for reimbursement.
Spouse’s Expenses
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6.8 Spouse’s Expenses
Current IRS regulations do not allow SNI to claim a business deduction for a spouse's
travel except in extremely limited circumstances. All of the following criteria must be
met in order for such expenses to be deductible:
The spouse's presence is requested by the company and it serves a bona-fide business
purpose (as defined by IRS regulations)
Each individual's travel expenses would otherwise have been reimbursed by SNI.
In most cases, therefore, spouses' travel expenses are not deductible and therefore not
reimbursable.
Prior written approval of the EVP CFO is required for spouse travel at company expense.
An employee should file a separate expense report for a spouse's expenses, which should
be in conformity with all areas of the SNI T&E policy. Reimbursement will be made to
the employee. Generally, approved expenses incurred on behalf of a spouse and
reimbursed to the employee or paid directly by the company are includable in the
employee’s W-2 income for the year involved.
Expenses incurred jointly represented by a single AMEX credit card receipt (e.g., a meal
or hotel bill) should be reported on the spouse's expense report with a copy of the original
receipt attached. Reference should be made to the employee's expense report to which the
original receipt should be attached.
In the case of group or event travel where many expenses are included in a master bill, the
individual in charge of the group or event should identify/allocate those distinct expenses,
which are related to spouses before submitting the bill to the Finance Department for
payment.
Non-Reimbursable Expenses
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6.9 Non-Reimbursable Expenses
6.9.1 Gifts
6.9.1.1 Employee Gifts
Gifts from one employee to another are considered personal and will not be reimbursed by
the company. This includes gifts for baby and bridal showers, birthdays, promotions,
general appreciation, Administrative Professional’s Day, holidays, etc.
Gifts to employees in recognition of an employee life event such as the birth of a child,
death of a family member, marriage/commitment ceremony, hospitalization, etc. must be
arranged through the Human Resources Department. Upon departmental request, Human
Resources will make the necessary arrangements for flowers, gift basket or charitable
contribution to be sent on behalf of the company. Employees will not be reimbursed for
the purchase of gifts related to these life events.
6.9.1.2 Non-Employee Gifts
Gifts to non-employees will be reimbursed only if such gifts are deemed appropriate by
the department head and are sent in the name of the company, not in the name of any
specific employee. Please refer to the CBS Business Conduct Statement to ensure the gift
does not violate CBS policy. In addition to standard documentation requirements, support
for gifts must include the name of the individual who received the gift, business affiliation
and the business reason for the gift.
6.9.1.3 Incentive Award/Prize Winners
In general, incentive awards/prizes (e.g., gift cards, consumer electronics, etc.) to affiliate
call center reps or sweepstakes winners are not reimbursable and are not to be acquired
directly by the employee. Such incentive awards are to be procured via established
channels and payments made via company check. However, if circumstances arise that
necessitate purchase via the American Express Corporate Card; the employee must obtain
pre-approval for such purchase from the VP Finance Reporting and Compliance within
the SVP Controller’s group. In addition to standard documentation requirements, the
following information must be provided, along with a properly completed IRS form W-9,
if the cumulative value of awards and/or prizes to a recipient is anticipated to total $600
or more in the calendar year.
Name and home address
Social Security Number
Business relationship to SNI
Description of award/prize distributed to the individual
Non-Reimbursable Expenses
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Value of the award/prize
This information is required to ensure SNI’s compliance with IRS tax reporting
regulations. Each year, Showtime Networks is required to issue an IRS form 1099 to each
award/prize winner reflecting taxable income (cash or prizes) received from SNI
amounting to $600 or more.
For further information on Incentive Awards, please refer to section 8.4.6 Incentive
Programs/Marketing Allowance of the Disbursements Processing Policy.
6.9.2 Contributions
Charitable contributions are not reimbursable to the employee. All contributions to
charitable organizations require prior written approval from the President/CEO and the
payment must be made with a check requisition.
6.9.3 Home Entertainment
Home entertainment is not reimbursable except under extraordinary circumstances and
only then with the prior written approval of the EVP CFO.
6.9.4 Electronics and Computer Equipment
Company policy prohibits the direct purchase of electronic equipment and computer
hardware, software and accessories, etc. Business needs of this nature must be directed to
the Director of Procurement within the SVP Controller’s office. Centralization of such
purchases promotes more accountability for company equipment and the use of long
standing accounts with preferred vendors provide favorable pricing and timely delivery.
6.9.5 Office Supplies
Staples is the selected and preferred supplier of all business office supplies. All office
supplies must be ordered through the https://staplesadvantage.com site (Acct# 1048285)
and paid via company check. Certain individuals within each department have been
granted authority to place on-line orders on behalf of their department. To obtain office
supplies for business use, employees must contact their department’s authorized office
supply purchaser(s). Orders are generally delivered to the office the next business day.
In the spirit of effectively managing costs and maintaining proper controls, certain
products are considered restricted and must not be ordered directly from Staples.
Employees may contact the Director of Procurement within the SVP Controller’s office
for a list of restricted items. To obtain an item that has been identified as restricted,
employees must contact the Director of Procurement to provide a valid business
justification for the restricted item requested.
Non-Reimbursable Expenses
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6.9.6 Subscriptions
Company policy prohibits employees from purchasing subscriptions to newspapers,
magazines, or other periodicals. All subscriptions (including digital) requests and
renewals must be approved by the departmental EVP and forwarded to the Director of
Procurement within the SVP Controller’s office for processing via our selected and
preferred subscription management vendor, currently Wolper Subscription Services.
Centralized management of subscription purchases reduces company cost by minimizing
duplicate subscriptions within departments and encouraging the sharing of resources,
while ensuring uninterrupted delivery through the timely renewal of subscriptions.
6.9.7 Expenses Not To Be Processed via T&E system
Global memberships in Professional and Technical Organizations should be in the name
of the company and should be paid by the company’s Accounts Payable department, not
the employee.
Expenses for other SNI employees and/or guests. Employees are responsible for incurring
and accounting for their own expenses. Contact the Director of Expense Management for
more information.
Purchases of electronic equipment, hardware and accessories and overall large items are
disallowed. Please contact the Director of Procurement in the SVP Controller’s group for
guidance.
Donations/Contributions should be paid through Accounts Payable with prior approval
from CEO.
Non-Reimbursable Expenses
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6.9.8 Other Non-Reimbursable Expenses
Although not meant to be all-inclusive, below is a list of expenses (in addition to those
mentioned above) that are not reimbursable.
“No Show” car service fees
Air Travel accident insurance
Airline in-flight movies
Books, Magazines, and Newspapers
Baby-sitting expenses
Change of seat assignment fees
Clothing
Credit card late fees and finance charges
Credit card reward program enrollment fees
Excessive fuel surcharges
Extra leg room fees
Fuel Service Options
Health Spa fees
Home cable service
Home Entertainment
Home internet access
Hotel in-room movies
Liability & Loss Waiver insurance for rental cars (all states except Alaska)
Monthly cellular phone service
Parking fines and all traffic-related violations
Personal property loss
Tickets to live performances, plays, movie theaters, etc.
Toiletries and Medications
Travel Advances
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6.10 Travel Advances
In the event that it is deemed appropriate to reimburse an employee for travel expenses
(e.g. transportation fares, hotel deposit) prior to the date of travel, such reimbursement
will be treated as a travel advance. As with any other request for reimbursement, the
employee must submit an approved Expense Report and properly categorize the amount
and business nature of the expense, (the Expense Management Team will reclassify the
amount from expense to the travel advance account). Proof of payment and a valid
business reason are required for reimbursement to be made. Upon subsequent receipt of
an expense report for all other expenses related to such travel advance (e.g., hotel, meals,
car rental, etc.) or receipt of other documentation demonstrating the travel occurred, the
Expense Management Team will reverse the travel advance to expense.
.
American Express Corporate Card
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6.11 American Express Corporate Card
SNI requires the use of the American Express Corporate Card for all bona-fide business
expenses. A personal credit card may only be used in situations where the merchant does
not accept the American Express card or the employee is unable to obtain an American
Express Corporate Card. In order to obtain a Company issued credit card, an approved
enrollment form signed by the employee’s Department Head must be forwarded to the
Director of the Expense Management team.
Expense Report Processing
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6.12 Expense Report Processing
6.12.1 Expense Reporting Guidelines
Expenses are to be reported once a month and should be submitted within 15 days of the
American Express statement close date.
Employees will not be reimbursed for any items submitted greater than 60 days from
incurrence of expense. This will be strongly enforced.
A detailed explanation stating the business purpose is required for all travel expenditures,
generic explanations such as “September Expenses” or “Business Meetings” are not
acceptable reasons; this will cause the report to be returned thus delaying reimbursement.
Expenses entered in the wrong category or with the wrong date may be deleted from your
expense report, or the report may be returned for re-categorization.
Employees reporting foreign travel expenses settled with non-corporate credit card will be
required to verify the appropriate exchange rate by providing credit card statements.
All expense reports are audited to ensure proper approval, proper explanation and
documentation requirements are met.
6.12.2 Substantiation and Documentation
All required receipts must either be e-mailed from your smartphone, scanned at the user’s
local scanner/copier and attached to the expense being submitted, or faxed to the fax
number designated on the transmittal page. Receipts should NOT be sent via inter-office
or mailed to the T&E group.
All travel and business meals must be supported by an itemized restaurant receipt listing
all the items ordered regardless of amount or method of payment. This will be strongly
enforced.
Illegible receipts may result in expenses being disallowed or the report being returned.
Incorrect dates or times on receipts should be indicated in the Date of Service field rather
than in the comment section within the expense report.
It is advisable to keep original receipts for at least one year from the date you submit your
expenses. Original receipts may have to be resubmitted if the original submission was
illegible or not received.
If PayPal, Square or any similar form of payment is used, the receipt for these charges
must indicate the proper vendor. If this is not available, you must use the comment
section to document the vendor and items purchased. You will also need to print a copy
of the detailed information for this charge from the Corporate Card or contact the vendor
Expense Report Processing
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directly for a detailed receipt. Receipts submitted not showing the vendor paid or the
detail of the purchase may be disallowed.
Employee’s Responsibility
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6.13 Employee’s Responsibility
At the time of receipt of the American Express Corporate Card, an employee
acknowledges sole responsibility for the timely payment of all charges incurred directly to
American Express even if an expense report has not been submitted for reimbursement.
Additional fees of any kind, including but not limited to delinquency fees and/or finance
charges assessed for late payment, annual fees, membership rewards fees, etc. are not
reimbursable. In addition, the Corporate Card should not be used for personal expenses.
Only bona-fide business related expenses are to be made and they must be reported in
accordance with company policy. All charges should be accounted for on a timely basis
through the required procedures (See 6.11, "Expense Report Processing”). Original
vendor receipts are required documentation for expense reimbursement regardless of
amount or method of payment.
Employees are required to enroll online with Amex Account Manager. Go to
Americanexpress.com to register and receive online statements, e-mail reminders and
even to activate positive pay feature for easy payment.
Note: Misuse of a company credit card may result in its revocation.
Approver’s Responsibility
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6.14 Approver’s Responsibility
The approver must make sure all the reported expenses comply with company policy and
the same be submitted in a timely fashion.
The approver must have adequate approval authority for the total amount of the expense
report and the budget center to be charged.
The approver must educate all new and existing employees on policy issues and address
exceptions with employees.
The approver must communicate all terminations and resignations to the corporate card
administrator in the Expense Management Team.
Index
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6.15 Index
A
Administrative Items......................................... 25
Airline Frequent Flyer Programs .................. 4, 11
American Express Corporate Card ............. 24, 27
American Express Travel ........... 4, 5, 6, 7, 11, 15
Approval Authority ........................................... 28
Auto Rental ......................................................... 7
Automobile Allowance ..................................... 10
B
BTA .................................................................... 4
Business Associations ....................................... 16
Business Entertainment....................................... 2
Business Use of a Personal Auto ...................... 10
C
Car Services .................................................... 8, 9
Club Membership ............................................. 17
Computer Equipment and Accessories ............. 20
Contributions .................................................... 20
Conventions ...................................................... 16
D
Data Devices ..................................................... 13
E
Electronics ........................................................ 20
Expense Report Processing .............................. 25
F
Fuel Service Option ........................................... 7
G
Gifts .................................................................. 19
GPS Navigation System...................................... 7
Gratuities ................................................ See Tips
Group Travel .................................................... 10
H
Home Entertainment ......................................... 20
Hotel Award Programs ................................. 4, 11
I
Incentive Awards ........................................ 19, 20
IRS Mileage Allowance ............................. 7, 10
L
Laundry Services ............................................. 14
Liability and Loss Damage Waiver.................... 7
Lodging ............................................................ 11
M
Meals ................................................... 11, 12, 16
N
Non-Employee Travel...................................... 15
O
Office Supplies ................................................ 20
Other Non-Reimbursable Expenses ................. 22
P
Parking ....................................................... 10, 13
Personal Property Loss .................................... 14
Prize Winners ............................................ 19, 20
Professional Organization ................................ 17
R
Relocation Travel Expenses............................. 10
S
Seminars .......................................................... 16
Special Events .................................................. 16
Spouse’s Expenses ........................................... 18
Standard mileage rate ............ See IRS mileage
allowance
Subscriptions ................................................... 21
Substantiation and Documentation .................. 25
T
Taxis .................................................................. 8
Telecommunications Devices .......................... 13
Tips .................................................................. 14
Tolls ....................................................... 7, 10, 13
Transportation .......................................... 3, 4, 14
U
Unused Airline Credits ...................................... 5
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