cbs corporate t&e policy manual

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


2

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.


3

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.


4

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.

https://www.cbsandyou.com/


5

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.


8

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.

https://www.cbsandyou.com/


9

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.


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).


10

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.


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.


11

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.


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.


12

HOTEL- PARKING


payment.

HOTEL- FITNESS CENTER


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


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,


13

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.


15

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.


payment. Only the summary page that shows no balance forward,


16

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


17

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,


19

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


20

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.


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.

cbs corporate t&e policy manual

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