CBS Corporate T&E Policy Manual
1
CBS CORPORATE
TRAVEL AND ENTERTAINMENT POLICY
Updated for Chrome River Rollout October 2017
TABLE OF CONTENTS
Page No.
General Policy discussion 2-3
Detailed Policy by Expense Type:
Air Travel 4-5
Entertainment 5-6
Fees 6
Gifts 7
Ground Transportation 7-10
Hotel 11-12
Meals 12-14
Professional Development 14
Spouse 15
Telecom 15-16
Tips 16
Expenses Not to Be Processed via the T&E system 16-17
Non-reimbursable items 17
Administrative Items:
Expense Reporting Guidelines 18
Receipt Requirements 18
American Express Corporate Cards 18-19
Employee’s Responsibility 19-20
Manager’s Responsibility 20
Group Travel 21
CBS Corporate T&E Policy Manual
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Scope
This policy is applicable only to CBS Corporate Division employees. Individual
departments can be more restrictive. Any exceptions to this policy must be approved and
evidenced in writing by CBS Corporation’s Chief Operating Officer or Executive Vice
President, Controller and Chief Accounting Officer, unless separately noted in this
policy.
General Policy
The Company will reimburse reasonable and necessary travel and entertainment expenses
when directly connected or pertaining to the transaction of company business. Employees
are expected to exercise prudent business judgment and 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.
Individual departments may issue separate addendums 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 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 VP
Assistant Controller 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; Corporate Card statements or printed receipts from the
Corporate Card are only accepted in rare instances. See individual 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 Card will be made
directly to the card company by Accounts Payable 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.
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If a reimbursed expense is later determined to be improper, CBS reserves the right to
charge the Corporate Card for which the employee is personally liable to pay. You will
be notified by the T&E auditors that the charge has been disallowed and you are
responsible to pay the Corporate Card directly. For those who do not have a Corporate
Card, we expect reimbursement via personal check or the amount will be deducted from
the next expense report. Failure to pay the Corporate Card on time will result in the
employee incurring late charges and will ultimately affect their personal credit.
Information, instructions, and newsletters regarding our T&E system, Chrome River, can
be found on the T&E Help website. Questions regarding T&E should be directed to the
T&E Help Desk via email. Any subsequent T&E newsletters should be treated as
addendums to this policy and will be enforceable.
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EXPENSES BY TYPE, IN ALPHABETICAL ORDER BY
T&E CATEGORIES:
AIR TRAVEL-
RESERVATIONS All domestic travel reservations for VP level and below must be
booked via the CBS Corporation Travel Services self-service
portal. The online booking tool can be accessed by visiting
https://www.cbsandyou.com and following the link to “Travel
Services – Work and Personal”.
For travellers 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 during off-hours occurring within 24 hours of the
travel being arranged.
Travellers should accept the lowest logical airfare offered by the
Corporate travel agency and/or the 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
Company.
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.
AIR TRAVEL- CLASS OF
SERVICE
All travellers, 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 VP
Assistant Controller.
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AIR TRAVEL- CLASS OF
SERVICE, CONT’D
Below are the class of service rules by title:
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. In this case, they can fly First
transcontinental.
For Vice Presidents and Senior Vice Presidents, all other domestic
flights must be Coach class. For Presidents and Executive Vice
Presidents, all other domestic flights may be Business class in 3-
class cabin, First class if 2-class cabin.
AIR TRAVEL- SUBMISSION
(Select appropriate expense
type)
Receipt - must include the travel agency itinerary with proof of
flight including the passenger’s name, amount of ticket and
detailed 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”
o Meals on a plane - expense as “Self Meal” in the
appropriate meal period (under Self Meal tile)
ENTERTAINMENT
(Select appropriate expense
type)
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, Titles, and the Company they work
for, or other designation explaining the business relationship to the
company.
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ENTERTAINMENT,
CONT’D
Entertainment should be accounted for in one of the proper sub-
categories:
FEES- ATM FEES
(under Fee tile)
ATM Fees are reimbursable when cash is required for business
purposes.
FEES- DELINQUENCY FEES
(under Fee tile)
Delinquency fees and finance charges on Corporate Cards 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 Corporate Card
(American Express) 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 VP Assistant
Controller, but must be done in writing and submitted along with
the expense report submission as a receipt.
Receipt - provide copy of American Express statement showing
delinquency fee along with the email approval from the VP
Assistant Controller.
FEES- TRAVEL AGENCY
FEES
(under Fee tile)
Receipt - required for all, regardless of amount or form of payment.
Fees normally appear on the travel itinerary which is an acceptable
receipt.
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GIFTS
Once Gift tile is selected, you
will be prompted to select the
type of gift given.
All gifts should be given on behalf of CBS and not in the name of
any specific employees. Only one gift 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 the VP Assistant Controller.
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.
GROUND
TRANSPORTATION-
GENERAL
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.
GROUND
TRANSPORTATION- CAR
RENTAL
(under Ground Transportation
tile)
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.
For Car Rental Insurance in the US (except Alaska) with Avis and
Hertz, the Loss Damage Waiver (LDW) and Liability Insurance
are included with the CBS rates when the booking is made with
CBS Travel. You will be fully covered and do not need additional
insurance which comes at an additional cost and is not
reimbursable. For rentals in Alaska and outside of the US,
reimbursement of these two insurance options is permitted.
In the event of an accident with a rental car, you should obtain a
police report and notify the car agency, your immediate
supervisor, and CBS Corporate Travel Services.
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.
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GROUND
TRANSPORTATION- CAR
RENTAL, CONT’D
Receipt - detailed receipt from rental car carrier is required
regardless of form of payment.
CAR RENTAL FUEL (under
Ground Transportation tile)
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 - required for all, regardless of amount or form of
payment.
GROUND
TRANSPORTATION- CAR
SERVICE
The use of in-town car service should be extremely limited.
The Company has entered into agreements with several car
services in New York and nationwide. These preferred vendors are
to be used when the need for a car service arises. Please check the
most current list of preferred vendors and instructions on how to
book reservations on https://www.cbsandyou.com and following
the link to “Travel Services – Work and Personal”. No tipping is
allowed when taking Company approved car service, since tips
have been included in the quoted fare.
When in New York, people should avoid using limo type car
services which often have two hour minimum charges. Examples
include Music Express and Diva Limousine.
The Corporate Card must be used for payment. For individuals
who do not have a Corporate Card, pre-printed vouchers can be
ordered via the CBS and You website under Travel Services.
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.
Transportation companies such as UBER X (i.e., not a black car)
and Lyft are allowed for ground transportation. Surge pricing or
other surcharges should be avoided.
If taking a car to a business event, 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 call another car
service 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 a car service
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.
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GROUND
TRANSPORTATION- CAR
SERVICE, - CONT’D
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 passenger name and time and other pertinent
information. Receipts for all Company approved car service
vendors can be obtained on line or via email by registering with
the vendor. Refer to the travel site noted above for instruction on
registering.
GROUND
TRANSPORTATION- EARLY/
LATE COMMUTE
The Company recognizes that occasionally Department Heads
seek the cooperation of their employees to work extended
hours when infrequent commutation schedules and safety
considerations warrant consideration of the use of a car
service. Employees may be provided a car service or taxi if
they have worked more than 10 hours AND past 8 pm.
For all employees who live within New York City, a taxi
should be taken.
For employees who live outside New York City, a car service
may be taken.
Receipt - required for all, regardless of amount or form of
payment. Receipt must include time of day, evidencing it was
taken past 8 pm.
GROUND
TRANSPORTATION-
MILEAGE
(Under Ground Transportation
tile)
An employee’s automobile may be used when other transportation
is unavailable or is more economical.
The use of personal cars for business travel will be reimbursed by
the Company at the prevailing mileage rate prescribed by the IRS,
thereby eliminating the need for an employee to report such
reimbursements on their federal income tax return. This mileage
allowance covers all costs (e.g., gasoline, repairs, insurance, etc.)
other than parking and tolls.
Tolls and reasonable parking expenses, if incurred, are
reimbursable.
Employees will not be reimbursed for any other personal car use
expenses. The Company will not reimburse for personal car
expenses when working solely at the home-office location (i.e.,
normal commute).
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GROUND
TRANSPORTATION-
MILEAGE, CONT’D
The employee is not released from individual liability for
accidents because of using his/her car for Company business.
The Company will assume liability for amounts in excess of the
employee’s coverage and not reimburse employees for any
deductible amounts. Collision damage and comprehensive
insurance coverage are the responsibility of the employee.
Receipt - the system will now include a Google map that displays
the mileage based on “to/from” information entered.
GROUND
TRANSPORTATION-
PARKING (under Ground
Transportation tile)
There are various parking expense types based on location-
airport, daily, hotel, monthly, and valet.
Monthly parking requires the approval of the VP Assistant
Controller and is extremely limited.
There is a separate category “Parking-Meter” to be used just for
metered parking. This category will not require a receipt less than
$25.
Receipt - required for all except meter parking (>$25), regardless
of amount or form of payment, with the exception of Parking -
Valet for which no receipt is normally available.
GROUND
TRANSPORTATION- RAIL
Rail travel follows the same policies as air. Arrangements for rail
travel must be made through CBS Travel Services. Class of
service must be Coach unless specifically authorized in the
traveler’s agency profile.
Receipt - required for all, regardless of amount or form of
payment.
GROUND
TRANSPORTATION-
SUBWAY
The cost of the one-way or roundtrip subway ride for business
purposes only may be expensed.
Receipt - No receipt required.
GROUND
TRANSPORTATION- TAXI
Detailed “to/from” locations are required on the expense
report. When travelling from home, it is not necessary to
provide the exact address but, street, city and state are
required, or if in NYC, cross streets.
Receipt - taxis paid with Corporate Card require receipts when
greater than $25. All taxis paid OUT-OF-POCKET require
receipts regardless of dollar amount.
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HOTEL
All reservations must be booked through the Corporate Travel
Services (with exceptions for block room bookings). Use of travel
sites like Expedia, Priceline etc. (even if cheaper) is prohibited.
The agency will offer accommodations primarily utilizing
Preferred Hotels where CBS has a negotiated rate. Any other
selections made by a traveler will be considered exceptions for
management reporting purposes. If an alternate hotel is selected, it
should be at comparable rates.
A standard, single room must be booked unless a suite or other
accommodation is required for a valid business purpose, or it is
specifically authorized in the traveler’s agency profile.
Travelers are responsible for canceling hotel rooms and must
contact the designated agency that made the reservation prior to
check-in date. Travelers must obtain a cancellation number and
confirm that the agency has documented the number on the
cancelled reservation.
Room and tax dates should coincide with the hotel receipts, and all
charges must be itemized accordingly in correct categories, on
correct dates. Hotel deposits should be categorized appropriately
in the itemization.
Receipt - required for all, regardless of amount or form of
payment. Hotel receipt must be itemized and contain the name of
the traveler.
HOTEL- ROOM SERVICE
(under Self Meals in itemization-
select appropriate meal
category, breakfast, lunch or
dinner)
Room service may be reimbursed for a meal period within reason.
Receipt - a detailed, itemized meal receipt should be obtained
from the hotel, regardless of amount or form of payment.
HOTEL- LAUNDRY
(under Hotel-Other in
itemization)
The cost of reasonable laundry and valet services when out of
town for at least 5 consecutive days is reimbursable.
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HOTEL- PARKING
Receipt - required for all, regardless of amount or form of
payment.
HOTEL- FITNESS CENTER
(under Hotel-Other in
itemization)
The use of the basic fitness facility at the hotel when traveling for
work is reimbursable. If the facility is not sufficient for an
employee’s needs, no outside gym charge is reimbursable as this is
a personal expense.
HOTEL- OTHER
(under Hotel-Other in
itemization)
In room movie fees are not reimbursable.
Mini-bar charges may only be reimbursed if food is in place of a
meal.
MEALS-
SUBMISSION
Receipt - A detailed, itemized meal receipt listing items ordered
MUST be submitted as the receipt for ALL meals discussed
below, regardless of amount or form of payment. Before sending
back the bill with your credit card for payment, please remove the
itemized receipt as some restaurants do not return it to you when
they provide you with the receipt to sign. If you are not provided
with an itemized receipt, please make a detailed note in the
required field. The Chrome River application provides users the
ability to take photos of your receipts with your smartphone and
email them directly to your account. Employees are encouraged to
use this feature.
Business meals and staff travel meals require a reason for the
expenditure (generic explanations, such as, ‘lunch with’ or ‘meet
with’ are not acceptable) and reporting of the following: Date,
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MEALS-
SUBMISSION, CONT’D
Place, Location, Business purpose, Names of attendees, Title, and
the Company they work for, or other designation explaining the
business relationship to the Company.
If a meal charge from the Corporate Card within Chrome
River does not populate with the correct date, use the DOS
field to reflect the correct date. If you are attending a business
meal or staff meal you cannot expense a meal for yourself during
the same meal period. If you are hosting a meal it is imperative
that you provide a complete and accurate list of attendees.
Generally tips should be limited to 20% of the bill before taxes.
MEALS- BUSINESS
MEETINGS
(the appropriate meal period
should then be selected)
There is a separate category called “Business Meeting Meal”
which has subcategories for the meal type (breakfast, lunch,
dinner, other) which can be used with or without travel to engage
with at least one non-CBS attendee for business purposes only and
the business purpose must be explained.
The highest-ranking executive at the meeting should cover the
expenses for all types of business meetings.
MEALS- STAFF MEALS
(the appropriate meal period
should then be selected)
Staff Departmental Meals are discouraged except when traveling
(see below) and/or when receiving prior written approval from
your supervisor.
Receipt - in addition to the itemized meal receipt, include the
email printout of the approval from your supervisor.
MEALS- TRAVEL MEALS
(under either Self Meals or Staff
Meals depending on attendees;
selected appropriate meal
period)
When traveling out of town overnight, the reasonable cost of
meals is reimbursable. On travel days, times of arrival and
departure should be considered in determining reimbursable meals
when:
o Business requires an overnight stay in town - the
reasonable cost of dinner and breakfast is reimbursable.
o An employee departs for a trip mid-day - breakfast and
lunch are not reimbursable.
There are two categories for travel meals, the first is “Self Meal”
and the second is “Staff Meal – Staff Travel”. Each one of these
categories has subcategories for the meal period. If traveling and
eating with both employees and non-CBS employees, use
Business Meetings category.
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MEALS- OT DINNER
(under Self Meal tile)
“Self Meals-OT Dinner” should be used when an employee is
required to work extended hours (more than 10 hours and past
8pm) and cannot exceed $25.
Circumstances where overtime meals are expensed regularly are
discouraged, monitored, and will require additional scrutiny and
documentation of business necessity.
MEALS- OTHER Snacks and coffee are NOT reimbursable, regardless of location,
i.e., airport, hotel, etc.
Bottled water is not reimbursable, unless cases of water are being
purchased for a large Production Event, part of a business meal, or
travelling abroad.
PROFESSIONAL
DEVELOPMENT-
ASSOCIATION DUES
(under Professional
Development tile)
In some instances, memberships relevant and necessary to your
job function may be reimbursable. Some examples include bar
association memberships for the legal department, accounting
association memberships for the accounting department, etc. All
memberships must be approved by department heads.
PROFESSIONAL
DEVELOPMENT- RESEARCH
MATERIALS
(under Professional
Development tile)
Employees may purchase books, movies, and other materials to
use for research purposes.
PROFESSIONAL
DEVELOPMENT-
SUBSCRIPTIONS
(under Professional
Development tile)
All subscriptions must be approved by the VP Assistant Controller
Subscriptions should be shared by as many people and/or
departments as possible.
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SPOUSE EXPENSES In exceptional circumstances, reimbursement of business expenses
may be allowed if the presence of a spouse serves a valid business
purpose and/or prior written approval has been obtained from
Senior Management. It should be noted in the comments section
that the expense is for a spouse.
TELECOM- AIR CARD/HOT
SPOT; IPAD DATA PLAN
Reimbursement of air card/hot spot and/or iPad data plan charges
must be approved by the VP Assistant Controller and accounted
for in the proper expense type.
It is recommended that you are part of the CBS pooled Verizon or
AT&T plan. If you are part of the pooled plan, the bill will be
consolidated and charged automatically to your department via
Accounts Payable and you do not need to file an expense report.
If you are not part of the pooled plan, your maximum
reimbursement thru the T&E system is limited to $30/month
for data charges.
TELECOM- SMARTPHONE
If your job requires you to have a phone, one may be purchased
via Oracle iProcurement ONLY and approved by your department
head AND the VP Assistant Controller.
New phones will only be approved at a minimum of every two
years, regardless of the latest phone release. You will only be
reimbursed for the lowest memory phone equal to $199 plus taxes.
If you want a more expensive phone you can submit $199 for
reimbursement and pay the difference out of pocket.
In the event that your phone is damaged in any way, please contact
the VP Assistant Controller to determine whether or not the costs
to fix/replace will be reimbursable.
It is recommended that you are part of the CBS pooled Verizon or
AT&T plan. Pooled plans allow for employees to share data and
prevent surcharges for overages from month to month. If you are
part of the pooled plan, the bill will be consolidated and charged
automatically to your department via Accounts Payable, with no
need to file an expense report.
If you are not part of the pooled plan, your reimbursement
thru the T&E system is limited to a maximum of $70/month
for your phone’s data and phone charges. If your bill exceeds
this amount, you will be responsible to pay the overages,
regardless of the extenuating circumstances.
Receipt - required for all, regardless of amount or form of
payment. Only the summary page that shows no balance forward,
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TELECOM- SMARTPHONE,
CONT’D
current charges and current balance is necessary for submission. If
your charges come to less than $70, only submit for
reimbursement of actual billed amount for your particular line
(i.e., if you have a family plan).
TELECOM- HOME
In very rare cases, the cost of home internet and landline phone
will be reimbursable based on an employee’s job responsibility.
These must all be pre-approved by the VP Assistant Controller.
TELECOM- HOTEL PHONE
(Under Hotel-Other in hotel
itemization)
To avoid excessive hotel charges, employees who have a
smartphone/cellphone must use it unless no service is available.
TIPS
(Appropriate type should then be
selected from:Bellman, Maid,
Skycap, Valet, Other)
Tips for services such as those provided by porters, cleaning
people, bellmen, etc., are considered business expenses and
reasonable amounts will be reimbursed without a receipt.
The justification of tips will be determined by the other type of
expenditures incurred and by reviewing the purpose of the travel
or assignment. Tips for meals and taxis must be included with the
total claim for meals and taxis, and should not be claimed
separately on the employee expense report. Miscellaneous tips
without explanation will not be reimbursed.
Tips are to be entered as they are distributed, not accumulated.
Please refer to the below tipping allowances:
o Doorman/Bellman/Skycap - $1 per bag, $2 per equipment
case
o Housekeeping - $3 per night – tipping based on nights
stayed; Valet Parking Attendants - $2 per occasion.
EXPENSES NOT TO BE
PROCESSED VIA T&E
SYSTEM
Relocation - In some cases, relocation expenses are covered on an
individual basis with approval from Human Resources and the
Department Head.
Memberships in Professional and Technical Organizations-
Wherever possible, the membership should be in the name of the
Company, and individuals who are to participate in the activities
of the organization should be designated by the Company. As a
rule, the expense of such memberships will be paid through
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EXPENSES NOT TO BE
PROCESSED VIA T&E
SYSTEM – CONT’D
Accounts Payable if in the name of the Company. If it’s an
approved membership in the employee’s name then it should be
submitted through Chrome River.
Significant Equipment/ Video Purchases - Purchases of video
equipment or tape stock should be purchased thru Oracle
iProcurement to ensure that we are receiving the CBS discounted
price. All purchases should be made through Oracle, processed
thru Accounts Payable and therefore, should not be purchased on
an employee’s Corporate Card. If there is an emergency and an
employee must purchase the equipment directly at the store, a
Company purchasing card should be used.
Expenses for Other CBS Employees and/or Guests - Employees
are responsible for incurring and accounting for their own
expenses. There are specific procedures to be followed for Guests,
please contact your Manager for these instructions.
Donations/ Contributions - should be paid through Accounts
Payable with prior approval from Corporate Philanthropy and the
approval of the Sr. EVP, Chief Administration Officer and
CHRO.
NON-REIMBURSABLE
ITEMS
Although the intention of the T&E policy is to address all expenses
that are reimbursable, the following items are examples of expenses
that are not chargeable to the Company:
Toiletries and sundries (unless luggage is lost)
Newspapers
Over the counter medications
Personal property lost by employee
Country Club dues
Personal computers
Baby-sitting expenses
Kennel costs
Jury Duty expenses
Magazines, unless specifically required for job function
In-flight services other than meals and in-flight internet
expenses
Clothing is generally a personal expense and thus is not
reimbursable
Employees are permitted to enroll in the Company credit card
reward program at their own expense (annual enrollment fee is
not reimbursable). Employees consistently using the card for
group bookings or large events, catering, etc. may not enroll in
the Corporate Card membership rewards program.
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ADMINISTRATIVE ITEMS:
EXPENSE REPORTING
GUIDELINES
A detailed explanation stating the business purpose is required for
all travel expenditures, generic explanations such as "August
business" or “development” are not adequate and may cause a
report to be returned thus delaying reimbursement. The Business
Purpose field should be used to explain the purpose of the report,
as well as, each individual expense type.
Use the comments section to explain any unusual circumstance
that may be questioned.
Expenses entered in the wrong category or incorrect date may be
deleted from your expense report, or the report may be returned
for re-categorization.
Employees reporting foreign travel expenses will be required to
verify the appropriate exchange rate.
RECEIPT REQUIREMENTS
All required receipts must either be emailed 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 inter-office or mailed to the T&E group.
Illegible receipts may result in expenses being disallowed or the
report being returned. Incorrect dates or times on receipts should
be indicated in the comments 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 directly for a detailed receipt. Receipts
submitted not showing the vendor paid or the detail of the
purchase may be disallowed.
AMERICAN EXPRESS
CORPORATE CARDS
Employees who incur regular business expenses on behalf of the
Company are required to obtain a Personal Liability Corporate
Card, currently American Express (Amex). The corporate card
should be used wherever possible.
The Corporate Card should not be used for personal expenses.
Employees should complete the Corporate Card Application and
have their Manager or Department head approve the application,
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AMERICAN EXPRESS
CORPORATE CARDS –
CONT’D
which must be forwarded to the Local Card Administrator for
processing. The Local Card Administrator is responsible for
coordinating the application process with Amex, as well as making
any changes to the employee’s account.
Employees are required to enroll online with Amex Account
Manager. Go to Americanexpress.com to register and receive
online statements, email reminders, and up to the minute account
information.
The card is issued in the employee’s name and is a personal
liability card, however, will not affect the ‘available credit’
extended to the employee unless the card has a delinquent status.
Accounts Payable will reimburse Amex on the employee’s behalf
for legitimate business expenses as reported on the expense report
only after the report has been approved and receipts received.
In the event that the expense report is not submitted in a timely
fashion, late fees will accrue and card privileges may be revoked.
Any accruing late fees are solely the employee’s responsibility. If
an employee’s Corporate Card is revoked, no other company paid
means of travel will be supported (i.e., a Business Travel
Account). The Company will assume no liability for personal
expenses, unpaid balances or fraud. The Company reserves the
right to cancel the charge card without prior notification to the
employee.
When emergency cash is needed, the Amex card guarantees an
employee’s personal check for up to $250 at many participating
hotels in the US, provided the employee is a registered guest.
Employees can obtain emergency cash (up to $50) worldwide, at
most participating domestic airline counters by presenting their
card and personal check, along with an airline ticket valid within
the last 48 hours or for the next 48 hours.
Lost or stolen cards should be immediately reported to Amex by
calling their toll free number or by contacting an Amex local
office. You should also notify your local card Administrator.
EMPLOYEE’S
RESPONSIBILITY
Ensure expenditures are made and reported in accordance with
policy.
Submit receipts and supporting documentation in a timely manner.
Please allow time for your supervisor approval and the possible
pre-audit of your report and approval by the VP Assistant
Controller if your report meets certain criteria. To be safe, you
should submit your report by no later than Friday of the previous
week to be included in the Wednesday close process.
If an expense report cannot be filed or is not filed timely, the
employee is responsible for payment to American Express for
whatever reason. In that case, when report is later filed be sure to
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EMPLOYEE’S
RESPONSIBILITY- CONT’D
change reimbursement to pay employee rather than Amex.
Employees are fully responsible for all charges appearing on their
Amex online statement, as well as, any penalties and interest for
late payments if the report is not filed on a timely basis.
Employees must reconcile their Amex statement each month
ensuring all items have been accounted for, regardless of whether
they appear in Chrome River. The card information in Chrome
River cannot be used as a reconciling tool; it is intended to assist
with your expense reports, NOT replace your Amex statements.
Employees are responsible to pay American Express directly for
any charges that are disallowed by approvers and/or auditors.
Reimbursement dates are dependent on the date that Chrome River
processed the report and can be affected by the monthly close
period. In general, payments designated to Amex are usually
posted within four business days. For example, if processed on
Wednesday, Amex will have the payment applied by the following
Tuesday morning. Reimbursements for balances due to employees
will be reflected in your pay check following the date your report
was processed. Employees should familiarize themselves with cut-
off dates.
All disputed charges should be reported directly to American
Express.
Any unused cash received through an ATM machine must be paid
directly to American Express.
Upon employee separation, it is the responsibility of the employee
to resolve any outstanding balances on the employee’s Corporate
Card.
MANAGER’S
RESPONSIBILITY
Review employee expenses and receipts for appropriateness and
compliance with established policy in a timely manner.
Educate all new and existing employees on policy issues and
address exceptions with employees.
Identify expenses that are not in compliance with this policy and
reclaim reimbursement from employees, if necessary.
Inform the T&E Department of all amounts reclaimed from
employees.
Document infractions and take appropriate action, when
exceptions cannot be justified as a reasonable and necessary
business expense.
Communicate all terminations and resignations to the local card
administrator in a timely manner in order to ensure a proper
accounting of all incurred expenses as well as the immediate
deactivation of the employee’s Corporate Card.
Upon employee separation, it is the responsibility of the employee,
with the assistance of the Manager and Department Head, to
resolve any outstanding balances on the employee’s Corporate
Card.
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21
GROUP TRAVEL The individual Corporate Card should not be used for group travel.
For frequent and significant group travel or meetings, please
contact your corporate card administrator to discuss obtaining a
“Corporate Meeting Card” for such charges.
Any department planning to sponsor meetings, attend conventions,
or that has a group of 10 or more people traveling to the same
destination should contact their Travel Coordinator. The Travel
Coordinator should contact the CBS Travel Department (212-975-
1791) and/or the preferred travel agency to help coordinate and
negotiate preferred pricing.