RubinBrown Team Member Manual

POLICY CONTINUED Policy Title: Policy Number:

Travel & Related Expenses 601

Section:

Expenses

Team members should use taxis, shuttles or other local transportation whenever it is reasonably convenient and economical to do so. If the trip requires a rental car or a rental car is used for a trip, the team member will be required to pay for their charges and include them on his/her/their expense report for reimbursement. The team member will be reimbursed for the rental car fee incurred and actual gas expenses. Mileage is not reimbursable when a rental car is used. The Firm’s insurance coverage includes liability and collision protection for rented autos. Team members should decline the optional rental vehicle insurance coverage offered by rental agencies. To ensure proper coverage, all automobile rental agreements should appear in both the name of “RubinBrown LLP” in addition to the team member’s name. When team members are traveling out of town, receipts must accompany all expenditures of $25 or more and clearly show the amount as well as the documented date, place, business purpose for the reimbursement request and if applicable, names of those in attendance. Credit card statements are not considered receipts. Evening entertainment, not including meals, on business trips will be at the team member’s expense, unless client or prospective clients are guests of the team member (also see “Meals and Entertainment”, Policy Number 605). For client-related travel: • Travel time and expense is charged to the client when a team member travels to a client located outside a RubinBrown home office city • Travel time and expense is charged to administrative travel when a team member travels to a client located in a RubinBrown home office city due to local scheduling capacity issues • Travel time and expense is charged to the client when a team member travels because their expertise is needed to provide specialized services to a client located in a RubinBrown home office city On occasion, team members will need to travel to their client assignments. For flights, travel time can be recorded from the time a team member arrives at the origination airport to when the team member leaves the destination airport. This applies to travel time that occurs during or outside of normal business hours. When out of town, no time is charged when commuting from a hotel to the client's office. When team members must come to the office and then make trips to a client’s office, travel time is charged to the engagement. When traveling from one client’s facilities to another client’s office, such time is charged to the destination client. Time is not recorded for a team member’s daily commute. All non-client travel time is recorded as “Travel Time – 95101” regardless if travel occurs during or outside of normal business hours.

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