TRAVEL AND EXPENSE POLICY AND

PROCEDURES

2016

Version 2.0
 Revision History

Date Version Document SME/Owner Description of Changes

3/22/13 1.1 TPH Revision for PlanIT Group

4/1/14 1.2 TPH Updated company logo

5/6/14 1.3 TPH Added new logo

12/19/14 1.4 TPH Updated authorized approvers

3/1/16 2.0 TPH Updated point of contacts for approval

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 Table of Contents
1 Introduction of Expense Report ............................................................................................................ 5
1.1 General Requirements
1.2 Original Itemized Receipts
1.3 Client Billable and Non-billable Expenses
1.4 Specific Client Requirements
2 Expense Report Submission and Reimbursements……………………………………………………………………….….6
2.1 Expense Report Submission Deadline
2.2 Reimbursement Guidelines
2.3 Making Corrections to Expense Reports
3 Lodging and Hotels................................................................................................................................ 7
3.1 Best Value at or Below GSA rate
3.2 Extended-Stay Facilities
3.3 Cancellation Procedures
3.4 Hotel frequent guest programs
3.5 Lodging costs in excess of GSA rate
3.6 Personal expenses on lodging bill
4 Travel..................................................................................................................................................... 9
4.1. Air Travel
a. Lowest Airfare
b. Airline Class of Service
c. Non-refundable tickets
d. Frequent Flyer programs
e. Airline Club Memberships
4.1.2 Immediate Family/Domestic Partner Travel
a. Expense Reporting Guidance
b. Allowable/Unallowable FAR Guidance
4.1.3 Weekend Travel
4.1.4 PLANIT Resource Non-Client Travel
4.2 Rail Travel
4.3 Rental Cars

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 4.4 Public Transportation
4.5 Personal Vehicle Mileage
a. Carpooling
b. Expense Reporting Guidance
c. Parking
4.6 Taxis
5 Meals and Incidental Expenses (M & IE Per Diem) ............................................................................. 14
5.1 Travel Less Than 12 Hours
5.2 Travel of 12 Hours or Greater
5.3 Calculation of M&IE
5.3.1 Group Meals
5.3.2 Laundry
6 Business Entertainment....................................................................................................................... 16
7 Non-Reimbursable Expenses ............................................................................................................... 16
8 Cell Phones and Internet Policies ........................................................................................................ 17
8.1 Cell Phones
8.2 Home Internet
9 Professional and Industry Conference Fees ........................................................................................ 18
10 Professional Societies & Certifications ................................................................................................ 18
11 Liability of Personal Property ............................................................................................................. 18
12 Expense Advances .............................................................................................................................. 18
Appendix A –PLANIT Expense Report Form ................................................................................................ 19
Appendix B- Completed Sample PLANIT Expense Report…………………………………………………………………… .20
Appendix C - Extended Stay Calculation ..................................................................................................... 21
AppendixD- Employee Long Distance Commuter Policy ............................................................................ 22
Acknowledgement of Receipt of Travel & Expense Policy (to be signed & returned)…………………………….23

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 1 PLANIT Expense Report Introduction and Overview

The following document outlines the requirements for completing and submitting expense reports and
documenting reimbursement requests properly. In general, reimbursable expenses fall into two categories:
client directed and company reimbursed expenses. All reimbursements of employee expenses require
compliance with the policies outlined in this document and the Federal Travel Regulations (FTR).
(http://www.gsa.gov/portal/content/104790) PLANIT GROUP will not tolerate violation of these policies
or any unethical behavior around expense reimbursement.

PLANIT GROUP will reimburse all resources for reasonable client authorized expenses while traveling for
project related business. Upon starting a project with PLANIT that will entail reimbursable expenses,
employees and contractors will receive the PLANIT Expense Report template as part of their Onboarding
Documents package. Existing employees and contractors will receive an updated Expense Report form via
email. Unless otherwise approved, this Expense Report should be used when submitting expense
reimbursement requests.

When planning and booking all client and PLANIT directed travel and expenses, it is imperative to keep
cost effectiveness in mind. The following policy attempts to provide a number of specific guidelines
regarding flight and lodging costs, but it also the responsibility of each PLANIT employee or contractor to
secure the most cost effective option.

Additionally, PLANIT will reimburse resources for all preapproved business expenses, i.e., non-client travel,
professional and industry conference fees, group business meals, etc., provided the request has been
approved in writing by an officer or senior manager.

When submitting your PLANIT Expense Report, please adhere to the following criteria:

1.1 General Requirements

U.S. regulations require that reimbursable expenditures be supported by adequate records which
clearly establish that the expenditures were (1) ordinary and necessary, (2) reasonable in amount, and
(3) incurred for a valid business purpose. In general, the following criteria must be met to qualify for
reimbursement:
1) The identity of the vendor or supplier must be indicated.
2) The business purpose for the expenditure must be stated (e.g., local mileage from point A
to point B for specific business reason).
3) The identity and business relationship of others participating in the event covered by the
expenditure must be stated on copy of submitted receipt (e.g. client name and company
affiliation, co-workers, etc.).
Employees should record the exact expense amount on their expense report. (i.e., no rounding). (Please
see the sample expense report properly completed in Appendix B of this document.)

1.2 Original Itemized Receipts

a. Original itemized receipts (or legible copies) must be submitted for all reimbursable expense items
(regardless of amount) with the exception of meal and incidental expenses when covered by the daily
per diem amount.

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b. For expenses submitted via scan or fax, all supporting receipts must be scanned or faxed and submitted
with the applicable expense report. Explanations and cross-references should be used, as necessary,
to establish a clear audit trail from the receipt amounts to those claimed on the expense report. Expense
reports not prepared properly may be returned to the employee and reimbursement held until a properly
prepared report is received. If necessary, for expenses submitted by mail or FedEx, please attach the
expense copies to 8 ½ x 11” paper. Each piece of paper must clearly indicate the reporting employee’s
name.

c. Employees should retain copies of Expense Reports and corresponding receipts until they receive
confirmation that the receipts have been received by the Accounting Department. Employees must
retain copies of expense reports and corresponding receipts if specific retention requirements are
provided in written contracts with clients (at a minimum, all originals must be kept for 1 year from
expense date for DCAA compliance purposes).

d. When an original receipt has been misplaced, adequate proof of payment must be submitted with an
explanation of why alternate documentation is being submitted, along with written approval from the
Project Manager. Adequate replacement proof of payment may be the original credit card statement
or a copy of canceled check.

1.3 Client Billable and Non-billable Expenses

a. Client expense policy must be followed for all billable expense reports submitted. If you are unsure
about a billable expense, please consult with your Project Manager. Employees must submit
electronic expense report(s) via email to expenses@planitgroup.com, along with the written request
and approval of the manager/ supervisor.

b. Non-Billable Expenses: Employees must submit electronic expense report(s) via email to
expenses@planitgroup.com, along with the written request and approval of an officer or senior
manager.

1.4 Specific Client Requirements

Certain Federal and Commercial clients may have policies, guidelines, or may require documentation
beyond what is required by PLANIT. Client requirements supersede PLANIT guidelines. The Project
Manager is responsible for communicating these additional requirements as applicable to both the
Accounting Department and to the employee. Employees working with clients that have specific
requirements are responsible for adhering to those requirements.

If an employee exceeds client reimbursement policies, he/she must get advance written approval and be
prepared to provide receipts and a written explanation as to why a more cost effective alternative was not
available.

2. Expense Report Submission & Reimbursement

2.1 Expense Report Submission Deadline

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 a. Expenses must be submitted to the PLANIT GROUP Accounting Department by Monday of the
week following the week in which the expense was incurred. Expenses reported more than fifteen
(15) days from the date of incurring the expense require written approval from the Project Manager.

b. When expense reports are submitted via email, the email submission suffices for employee
signature.

2.2 Reimbursement Guidelines

Upon submission of an expense, employees will be reimbursed via electronic funds’ transfer on the next
available payroll direct deposit. Contractors providing services on an hourly rate plus expenses’ project will
be reimbursed in accordance with their respective subcontracting agreement guidelines. (The weekly travel
expenses should be included as separate line items on the monthly invoice submitted to PLANIT).

2.3 Making Corrections to Expense Reports

Expense reports that do not comply with the guidelines will be returned to you for correction prior to
processing. Employees and contractors are accountable for initiating corrective action or following up within
7 days if there is an error with expenses. If a reimbursement is made that is later determined to be non-
reimbursable, it will be charged back and must be repaid by the employee or contractor.

3. Lodging and Hotels

3.1 Best Value at or Below GSA rate (whenever available)

You are entitled to stay in a single room with a private bath and may accept complimentary room upgrades
to suites or concierge rooms. Any room upgrade resulting in an additional cost will not be reimbursed by
PLANIT. Prior to booking lodging reservations, you are required to check the local per diem rate for
lodging at your destination as published by GSA (the stated rates do not include local and state sales tax
and the rates can be found at http://www.gsa.gov/portal/category/21287.) You are not allowed to exceed
the stated amount per day unless authorized by your Project Manager and the client (or PLANIT GROUP
officer/senior management, if non-client travel) and sufficient documentation is submitted with your
expense report to justify the excess amount.

If you belong to organizations that offer discounts on lodging (such as AAA, AARP, etc), you are
encouraged to book your room using these lower prices, which can be a savings of as much as 10%. This
can assist you in keeping your hotel stay under the GSA published rate for the locality.

Only single room rates are authorized for payment or reimbursement unless the second party is representing
the agency in an authorized capacity. If the lodging receipt shows more than a single occupancy, the single
room rate must be noted. If reimbursement for more than the single room rate is requested, the name of the
second person must be included.

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For commercial projects, the cost of the overnight lodging (room rate and tax only) will be reimbursed to
the traveler if the authorized travel is 45 miles or more from the traveler’s home or primary work site.
Exceptions to this restriction may be approved in writing by an officer or senior manager of PLANIT.
PLANIT will reimburse lodging expenses at reasonable, single occupancy or standard business room rates.
When the hotel or motel is the conference or convention site, reimbursement will be limited to the
conference rate.

3.2 Extended-Stay Facilities

Depending on the length of stay, team members may wish to enter an extended stay arrangement in lieu of
a normal hotel arrangement. Commitments must be approved in advance by the Project Manager and the
client. In general, long-term stay arrangements will only be approved when the team member is able to
prove that it is equally or more cost effective than traditional lodging. Anyone interested in engaging in a
long-term lease will need to provide a request for approval along with a detailed cost comparison proving
the cost effectiveness of the lease arrangement. Because per diem rates change regularly, it is suggested
that anyone looking to engage in an extended-stay arrangement research the per diem amounts for a given
area and use the lowest amount available in their cost comparison.

In general, it is expected that the majority of team members will be traveling home every weekend.
Therefore the cost of the extended stay facility should not exceed the per diem lodging allowance for the
same time period (usually 5 days) in a traditional lodging facility. However, if the traveler will not be
traveling every weekend (only once a month) the traveler can request the funds saved be applied toward
the lodging allowance. However, this arrangement must be approved by the Project Manager and the client
in advance. If an extended stay arrangement is approved based on limited travel home and the team member
elects to travel home more frequently, additional travel expenses will not be reimbursed. Further, the
Project Manager and the client are not obligated to approve any long-term lease arrangement regardless
of the justification and cost comparisons submitted with the request.

Please see Appendix B for a sample Extended Stay Calculation Worksheet if the option of an extended stay
arrangement is available to you.

3.3 Cancellation Procedures

You are responsible for canceling hotel reservations by the stated cancellation deadline based on the local
time of the hotel, and you will not be reimbursed for no-show charges unless there is sufficient proof that
the charges were the result of client or PLANIT directed travel changes beyond your control. You should
request and record the cancellation number in case of billing disputes.

3.4 Hotel frequent guest programs

Many hotels have frequent guest programs that reward travelers with free accommodations in exchange for
a given number of paid room nights at the hotel. You may retain awards from such programs for personal
use. However, participation in these programs must not influence the hotel selection when they result in
increased cost beyond the GSA rate or if other lodging at your destination is available at a lower rate. Any
membership fees associated with joining these programs are at your expense and are not reimbursable.

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3.5 Lodging costs in excess of GSA rate
If a team member selects accommodations that exceed the allowable daily maximum lodging rate as
published by GSA for the locality of the destination, he/she must pay the price difference unless prior
approval is received and properly documented for its justification.

3.6 Personal expenses on lodging bill

All hotel expenses must be itemized on the expense report. Personal charges on the bill include in-room
movies, snack/honor bar purchases, room service fees for meals, health club memberships, etc. and are not
reimbursed. These personal expenses are the team member’s responsibility and must be deducted from
eligible out of pocket business expenses owed to the team member. Please see Section 7 of this document
for a more comprehensive list of non-reimbursable items.

In-room internet service for business-related use is only reimbursable if pre-approved by either the PLANIT
Project Manager, client, PLANIT officer/senior manager.

4. Travel

4.1 Air Travel

Team members should verify that planned travel is eligible for reimbursement before making travel
arrangements.

Team members should book reservations at least 14 days in advance to take advantage of any discounted
fares. When travel plans change and team members incur additional costs that alter reservations, those
costs are also reimbursed when reasonable and approved, and when they are submitted with justification.

Team members need to retain and submit either an original itemized airline receipt, an e-ticket
receipt/statement, or an Internet receipt/statement with their expense reports. The receipt/statement must
show method of payment and indicate that payment was made. PLANIT team members are required to fly
on the lowest available round-trip airfare on all flights (unless documentation and justification can be
provided stating that two one-way flights are more cost efficient.)

Team members will not be reimbursed for travel expenses until after the trip occurs and proper
documentation is submitted.

a. Lowest airfare
Specific circumstances allow deviation from policy and are justified but must be documented with one of
the following appropriate authorized reasons:

• Circuitous routing, e.g., the lower fare itinerary would require extended travel time and/or
unreasonable connections, Boston to Washington National with a connection in Pittsburgh.

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 • Travel during unreasonable hours, e.g., the lower fare would require travel during hours
between 12:00 midnight and 6:00 AM when there is a daytime schedule that meets mission
requirements.

• Prolonged travel, e.g., the lower-fare itinerary would add an overnight stay.

• Lower fare itinerary does not permit traveler to meet mission requirements, e.g., the traveler
would reach his/her destination too late to attend a meeting.

• Lower fare itinerary would result in increased costs that would offset transportation savings
(e.g., Additional hotel night required due to 6:00 AM flight from BWI when team member
lives in Front Royal, VA.)

• Documented disability, medical or special need.

• Team members are responsible for booking the lowest airfare available commensurate with
the business circumstances. Use of non-refundable tickets is encouraged (see separate section
below for expanded discussion). Ticket exchanges generally carry an additional cost and
should be made only as a business necessity. Team members who exchange a ticket are
required to note the business reason in their expense report.

b. Airline Class of Service

All air travel must be coach or economy class. You are welcome to upgrade your ticket class if you are
utilizing your frequent flyer miles or preferred flyer status to obtain upgrades. You will not be reimbursed
for any upgrade costs to include, but not limited to, purchase of choice/premium seating upgrades and
purchase of choice/premium aircraft boarding/embarkation. If you choose to upgrade your ticket class,
your airline itinerary must clearly state that the ticket cost is equal to the coach or economy class.

c. Non-refundable tickets
If a trip has been cancelled at the direction of PLANIT or the client project manager, fees associated with
cancelling the original flight and reserving a different flight are reimbursable. Fees associated with trips
cancelled for the convenience of the traveler are generally not reimbursable. However, if the trip has been
cancelled due to a natural disaster and/or medical emergency, fees will be reviewed on a case-by-case
basis. If a situation like this occurs, the traveler should deal with the emergency and contact PLANIT as
soon as possible. Within 48 hours the traveler should submit a written summary of the events leading to
the change in schedule along with an itemized list of fees and justification for the changes.

All major airlines have made significant changes to their ticketing rules regarding the future exchange
value of non-refundable tickets. If you do not cancel or rebook prior to the departure date of your original
ticket the ticket will hold no value. To avoid unnecessary change fees and possible loss of the full ticket
value when travel plans change, contact the travel agent or airline immediately to determine the most
cost-effective solution when you are canceling a non-refundable ticket. When a trip is canceled after the
ticket has been issued, you should inquire about using the ticket value for future travel.

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 d. Frequent flyer programs
You may retain personal frequent flyer program benefits earned while traveling on business so long as
these programs do not influence flight date, time, fare selection or method of payment that would result in
increased cost to the program beyond the lowest available airfare.

e. Airline Club Memberships

Traveling team members may use the services of airport airline clubs at their own expense. Any
membership fees associated with joining these programs are not reimbursable, unless specifically
approved by an Officer of PLANIT.

4.1.2 Immediate Family/Domestic Partner Travel

An employee may be on an extended out-of-town engagement that provides reimbursement for periodic
trips back to the employee’s place of residence. In lieu of such trips, the employee may be reimbursed for
an immediate family member (spouse or child) or domestic partner to travel to the work location with
prior written approval from an Officer of PLANIT, so long as there is no additional cost. Written
documentation that the cost is equal to or less than the cost of the employee traveling home must be
provided. Such travel expenditures may be considered a personal expense and therefore taxable income
to the employee subject to tax withholding (with no tax gross-up). Only the travel cost is reimbursable (to
include ground transportation or mileage to/from the airport or train station). Any additional expenses
incurred by a family member or domestic partner (meals, lodging, etc.) are not reimbursable.

a. Expense Reporting Guidance

Immediate family / Domestic Partner travel costs (including ground transportation) are charged to the
appropriate project number and recorded as “Spousal Travel”. The Project Manager’s written approval
must be included with the expense documentation.

b. Allowable/Unallowable FAR Guidance

If the Project Manager has contracting officer written concurrence to bill the family member / domestic
partner cost in lieu of the employee costs, the family member / domestic partner travel costs are classified
as allowable and billable. If there is no written concurrence from the contracting officer, the travel costs
are classified as unallowable.

4.1.3 Weekend Travel

An employee may be on an engagement that provides reimbursement for trips back to the employee’s
place of residence on weekends. However, in lieu of traveling home, the employee may travel to
another location instead. If that happens, the employee can request reimbursement for the alternate
travel arrangement should the cost be equal to or less than the cost of a trip home.

The employee must provide the Project Manager or PLANIT Officer with written documentation that
the cost of travel to another location is equal to or less than the cost of travel home. The Project
Manager or PLANIT Officer must then provide written approval of such proof.

4.1.4 PLANIT Resource Non-Client Travel

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As noted previously, PLANIT will reimburse resources for all preapproved business expenses, i.e., non-
client travel, professional and industry conference fees, group business meals, etc., provided the request has
been approved in writing by an officer or senior management.

4.2 Rail Travel

All rail travel reservations are to be booked in coach class. Rail travel should be used when it adds no
more than 1 1/2 hours to your total travel time, if it is more cost effective, or when you do not have any
other option. You may use extra-fare train service (Business Class only) when it is determined to be more
advantageous to conducting business or is required for security reasons.

4.3 Rental Cars

A valid driver’s license issued within the United States and personal automobile insurance are required for
expenses to be reimbursed. Drivers should be aware of the extent of coverage (if any) provided by his/her
automobile insurance company for travel that is business or not personal in nature.

Before considering a rental car and associated costs, public and/or private transportation (such as taxi,
subway, airport shuttles and limousines, complimentary hotel vans, etc.) may be less expensive modes of
transportation to consider. Additional costs of renting a car include fuel, tolls and parking fees and are
reimbursed when presented with receipts. GPS Navigation Device rental is not a reimbursable item.

PLANIT authorizes reimbursement for entry-level or the most economic vehicle available. In certain
circumstances larger vehicles may be rented, with supervisory approval. The rental agreement must clearly
show the date, the points of departure/arrival, as well as the total cost. Drivers must adhere to the rental
requirements and restrictions must be followed. Original or legible copies of receipts are required.

Before leaving the rental car agency, you should inspect the vehicle for any damage found and it should be
noted on the contract before the vehicle is accepted. All vehicle rentals should be returned as follows:

in original condition (i.e., intact with no bumps, scratches, etc.)

on time, to avoid additional hourly charges
with a full tank of gas (obtain gas receipts for expense report and as proof if requested by rental car
agency)
Any damage incurred during the rental period while on company business must be reported immediately to
the rental car agency, in addition to the PLANIT Manager, along with police reports if obtained.

4.4 Public Transportation

If traveling to a location offering public transportation (such as subway or bus system), these less expensive
modes of transportation should be considered unless use of the public transportation will add more than 45
minutes to local travel time, will require more than two transfers, or is not feasible based on baggage
(luggage, briefcases, bags, etc.). Receipts for fare purchases should be included in expense reports.

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4.5 Personal Vehicle Mileage

Mileage charges must be broken out by day and by trip, not just one entry for the month or for the week.
In order for mileage to be considered reimbursable, it must be for travel beyond one’s normal commute to
work. Normal commuting distance is defined as the mileage between the employee’s residence and
his/her “assigned work site.” The assigned work site can be a PLANIT project office, client office or
other work location within 25 miles one-way (or 50 miles round trip) of the employee’s assigned
PLANIT office. If the employee’s “assigned work site” is greater than 25 miles one-way (or 50 miles
round trip) from his/her assigned PLANIT office, the mileage in excess of the employee’s commute from
his/her residence to the assigned PLANIT office is reimbursable. Incremental mileage incurred after the
normal commuting distance is also reimbursable (unless the mileage is incurred for personal reasons).

To calculate reimbursable mileage from home to a business site that is beyond the normal commute to
work, the number of miles in the normal commute (for example, to/from a PLANIT or client worksite)
must be subtracted from the number of miles to/from the home and the alternate business site.

Exceptions – Total actual round-trip mileage from one's residence may be charged when traveling
for valid business reasons: 1) on weekends or holidays or 2) to and from local airports or train
stations when using one's personal vehicle in lieu of a taxi or other form of ground transportation.

a. Carpooling

Carpooling is encouraged whenever possible. The driver should claim the mileage expense reimbursement.
The other carpool members are not entitled to any reimbursement. Those expenses related to normal
commuting distances are not reimbursable, nor are claims for unsubstantiated local mileage. The mileage
reimbursement rate is inclusive of fuel, insurance and repairs, and therefore no additional expenses related
to operating a personal vehicle are reimbursable.

b. Expense Reporting Guidance

Mileage amounts claimed and the destination must be documented in the “Mileage” expense comment box
on the PLANIT Expense Report template. Parking, bridge and highway tolls, other than those incurred in
the normal commute, are reimbursable and are reported on the Expense Report in the “Other” column.

c. Parking

When an employee parks at a local airport or train station for out of town travel, the entire parking
expense is reimbursable. However, economy parking should be used when driving to the airport
whenever possible. In the event of an extended trip, other means of transportation to the airport should be
used if the parking charges exceed the cost of alternate transportation.

4.6 Taxis

Taxis should be used when the estimated total cost is expected to be lower than that of renting a car, tolls,
gasoline, and parking fees or if public transportation options are not available. Taxi tips are considered
reimbursable and should be reasonable in amount based on location and level of service rendered. When
taxis are shared, a comment must be added to your expense report noting the person’s name, company and
affiliation. Since many taxi services are paid with cash, please retain and submit the fully completed cash

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receipt provided.

5. Meals and Incidental Expenses (M&IE Per Diem)

5.1 Travel Less Than 12 Hours

Team members traveling out of town for business for less than 12 hours in a single calendar day are not
reimbursed for meals or per diem. Travel within the general vicinity of the team member’s home or place
of work (typically within 35 miles) is also exempt from meals or per diem reimbursement.

5.2 Travel of 12 Hours or Greater

Team members traveling out of town for business for at least 12 hours in a single calendar day are
reimbursed a daily allowance for meals and incidental expenses (M&IE). The M&IE per diem rate is
published by the General Services Administration (GSA) to reflect the cost of living in the locality of your
destination. The local per diem amounts can be found on the GSA website:
http://www.gsa.gov/portal/category/21287.

A breakdown of the meals per diem can be found at: http://www.gsa.gov/portal/content/101518

You should familiarize yourself with the daily per diem rate prior to your departure to avoid over spending
your food allowance. The M&IE rate shall include breakfast, lunch and dinner, as well as other incidental
expenses, such as gratuities (bellhops, baggage handlers, maids, etc.), mini-bar/snack expenses,
entertainment costs and toiletries.

For commercial clients, the per diem rate may vary. Team members on commercial projects should consult
the project manager for specific travel guidelines and limitations.

5.3 Calculation of M&IE

The elapsed time for a business trip will be used to calculate the M&IE per diem. The team member
should record the departure and arrival times for each leg of the trip. The per diem time period begins
when the team member leaves for the business destination, and ends when the team member returns home
(or to the office) once the trip is completed. Time spent traveling and engaging in business activities, as
well as “down time” and overnight stays, are all factored into the per diem equation. The first and last
day of travel are calculated at 75% of the stated GSA daily rate.
If a meal is provided to the team member at no cost during the trip, that meal must be removed from the
stated GSA daily rate. This includes a free meal served on a plane, meals included in a conference
registration fee, and any meal built into the standard, single hotel room rate.

Team members are reimbursed a per diem allowance for non-working days if they result from attempts to
reduce travel costs. For example, a team member may travel and stay over a Saturday evening to receive
significant airline ticket savings. Expenses incurred during these non-working days must not exceed the
amount saved if reimbursement is expected, and must not be extended for personal reasons (i.e., visiting
family, vacation).

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 5.3.1 Group Meals

a) For the purposes of expense reimbursement, a “group meal” is defined as a meal that is paid for by a
PLANIT employee where all the attendees were PLANIT employees. Meals involving only PLANIT
employees who are not eligible for per diem (e.g., all local employees not traveling on business) are not
reimbursable unless paid for or approved in writing by an officer or senior management.)

b) The reimbursable amount of a group meal while traveling on business is limited to the per diem
allowance for that meal multiplied by the number of people in attendance, unless the group meal is paid for
or approved for a greater amount in writing by an officer or senior management.

Example: if the meal is dinner and the per diem amount is $20 and 8 people attended, the maximum
reimbursable amount is $160.

Employees who are eligible for per diem (i.e., on travel) who attend a group meal are required to deduct
the appropriate portion of their per diems for that meal on their PLANIT Expense Report.

c) Expense Reporting Guidance – The most senior level employee in attendance should pay the bill and
submit the expense for reimbursement to the appropriate direct or indirect project using the “Group Meals”
expense type and include the receipt, along with the names of everyone who attended the meal and a detailed
description of the business purpose providing justification for the expense. Written approval from an officer
or senior manager must be included with the expense report if the attendees are not eligible for per diem
(i.e., not on travel) or if the amount exceeds the per diem allowance for the meal.

d) U.S., State, and Local Government Clients – Federal, state and local government departments and
agencies are governed by laws and regulations concerning acceptance by their employees of entertainment,
meals, gifts, gratuities, and other things of value from firms and persons with whom those government
departments and agencies do business or over whom they have regulatory authority. It is the policy of
PLANIT to comply strictly with those laws and regulations.

5.3.2 Laundry

The cost incurred during travel for personal laundry/dry-cleaning and pressing of clothing is a separately
reimbursable travel expense when travel within CONUS (contiguous US) requires at least four (4)
consecutive nights lodging. To be reimbursable, laundry expenses must be incurred while on travel (i.e.,
expenses incurred at home before or after traveling, regardless of the duration of the trip, are not
reimbursable). Laundry charges while traveling to an OCONUS (outside the contiguous US) location,
including Alaska, Hawaii and U.S. Territories and Possessions, are included in the Per Diem rate and are
not separately reimbursable.

6. Business Entertainment

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When preapproved by an officer or senior management, reimbursement is allowed for ordinary and
necessary business meal and entertainment expenses with person(s) outside the company who have an
influence on company business.

Business meal expenses must be directly related to business and incurred under circumstances conducive to
a business discussion. Generally, a restaurant, hotel dining room or similar place would be considered
conducive to a business discussion.

Entertainment expense is directly related to business if the employee is actively engaged in a business
meeting, negotiation, discussion or other bona fide business activity, other than the entertainment itself.

Note: In many cases, clients have business entertainment policies above and beyond PLANIT’ policies. In
these cases, client policies supersede those of PLANIT.

When faced with project time constraints, management level personnel may claim reimbursement for a
reasonable amount for business meals with other PLANIT employees to facilitate the conduct of company
business. This is to be strictly interpreted and no reimbursement will be allowed for reciprocal meals not
meeting this description.

7. Non-Reimbursable Expenses

Personal expenses are not reimbursable. Examples of non-reimbursable items include, but are not limited
to:

barber services
personal entertainment (e.g. movies, clubs, shows, magazines, sporting events)
costs attributable to spouses or guests who visit traveling team members
health club fees
insurance on personal property
insurance on domestic car rentals
GPS/Navigation device rental
Vehicle maintenance
Travel and baggage insurance
Baggage fees beyond one (1) checked bag
airline club memberships
airline choice/premium seating upgrades, airline choice/premium boarding upgrades
personal card ATM fees- unless an emergency business-related situation warrants the transaction
reward fees on personal credit cards
credit card late fees or interest
clothing and toiletries
magazines, books, or newspapers
loss of personal property or money
fines for parking or traffic violations

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 cost of personal excursions
valet parking charges
maintenance or repair of home or personal property while away from home
child care/babysitting, house-sitting, pet-sitting/kennel charges
personal items for your office
hotel room upgrade fees
evening/formal wear expenses
Passports, vaccinations, and visas when not required as a specific and necessary condition of the
travel assignment

8. Cell Phone & Internet Policies

8.1 Cell Phones

As a general rule, PLANIT will reimburse employees for business-related cell phone use. Since it is not
necessary for all employees to use their personal cell phones for business related purposes, reimbursement
of cell phone charges must be pre-approved by an officer or senior management. Approval is based on
business necessity, regardless of position/level. Maximum reimbursements for approved reimbursements
are listed below:

• Directors and up: Up to $115 monthly with approval.

• Senior Consultants/Managers/Senior Managers: Up to $75 monthly with approval.
• Other employees with approved business cell phone use: Up to $75 monthly.

Reimbursement will not apply to equipment, hook-up charges or additional service features.

8.2 Internet

Internet access while on travel is a reimbursable expense. An appropriate services should be selected, based
on the time the employee is away from his or her primary working location. Monthly Internet services must
be pre-approved by an Officer. Additionally, there is no reimbursement for air cards during business travel
unless use has been specifically approved.

9. Professional & Industry Conference Fees

All conferences must be approved in writing by an Officer and expenses must be charged to the
appropriate direct or indirect project number and to the appropriate expense type. If the conference
requires a deposit and a separate receipt is not available for the deposit, the employee must submit a copy
of his/her credit card statement, along with written Officer approval.

10. Professional Societies & Certifications

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Employee memberships in professional societies and fees for professional certifications, as well as the
required training to maintain such certifications are only reimbursable if pre-approved in writing by an
Officer.

11. Liability of Personal Property

Please note that PLANIT does not purchase liability insurance for personal property of employees.
Employees are solely responsible for the loss, theft, or damage to any personal property while traveling and
lodging away from home.

12. Expense Advances

Cash advances for employee travel are not provided by PLANIT. Employees traveling regularly on
company business are encouraged to personally obtain a widely accepted credit card. Any interest charges
incurred are considered personal expenses and will not be reimbursed to the employee. In the event that the
only way an employee can travel is with an advance, the employee must contact senior management or
PLANIT Project Manager to obtain approval.

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Appendix A – PLANIT Expense Report

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Appendix B – Completed Sample PLANIT Expense Report

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Appendix C- Extended Stay Calculation

Expense for: Month

Rent $ - Bill Attached
All Utilities $ - Bills Attached
Furniture Rental $ - Bil Attached
$ -
Total $ -

Days Stayed
Start Date End Date Days
1-May 3-May 3
6-May 10-May 5
13-May 17-May 5
20-May 24-May 5
27-May 31-May 5
Total 23

Lodging PerDiem (Total expenses/No .of Days)

Here are the GSA travel guidelines for Corporate Apartments and how I arrived at the daily
reimbursement amount of $_xxx___for Month:

§301-11.14 How is my daily lodging rate computed when I rent lodging on a long-term basis?
When you obtain lodging on a long-term basis (e.g., weekly or monthly) your daily lodging rate is computed by dividing the total lodging cost by the
number of days of occupancy for which you are entitled to per diem, provided the cost does not exceed the daily rate of conventional lodging.
Otherwise the daily lodging cost is computed by dividing the total lodging cost by the number of days in the rental period. Reimbursement,
including an appropriate amount for M&IE, may not exceed the maximum daily per diem rate for the TDY location.

So this means that my Corporate Apartment cost $_______/ month. During Month I was eligible for ___ days of per diem

This works out to an average cost of $___________ ($_______ / #______ days).

The Month lodging per diem is $xxxx, so I am entitled to the $_______/ day per diem max.

§301-11.15 What expenses may be considered part of the daily lodging cost when I rent on a long-term basis?
When you rent a room, apartment, house, or other lodging on a long-term basis (e.g., weekly,
monthly), the following expenses may be considered part of the lodging cost:
(a) The rental cost for a furnished dwelling; if unfurnished, the rental cost of the dwelling and the
rental cost of appropriate and necessary furniture and appliances (e.g., stove, refrigerator, chairs,
tables, bed, sofa, television, or vacuum cleaner);
(b) Cost of connecting/disconnecting and using utilities;
(c) Cost of reasonable maid fees and cleaning charges;
(d) Monthly telephone use fee (does not include installation and long-distance calls); and,
(e) If ordinarily included in the price of a hotel/motel room in the area concerned, the cost of
special user fees (e.g., cable TV charges).

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Appendix D - Employee Long Distance Commuter Policy

PLANIT Employee Long Distance Commuter Policy

Per diem and other travel expense payments for most employees are nontaxable. However, they are
only nontaxable as long as the employee is away from their tax home. A “long-distance commuter”
employee is an employee that resides in one state but works in another. As a long distance commuter
employee, your worksite location could be considered your tax home, regardless of where you maintain
your family home.

Temporary Assignment
A temporary assignment is one that takes you away from your worksite or tax home for one year or less,
or there is a realistic expectation that the assignment will last less than one year. Expense
reimbursements associated with a temporary assignment will not be reported as income in box 1 of your
W-2.

Indefinite Assignment (Long Term Assignment)

An indefinite assignment is one that takes you away from your tax home for more than one year, or there
is a realistic expectation that the assignment will last one year or more. PLANIT’ definition of a Long
Term Assignment (LTA) is when both the period of performance and the funding for a contract are known
to be greater than 12 months. Expense reimbursements associated with an LTA will be reported as
income in box 1 of your W-2. PLANIT will assist the employee with the associated tax burden so that
there will not be additional incurred expense by the employee for travel costs.

I have been advised of the potential tax liability associated with a long term assignment and that PLANIT
does not advise on any personal income tax requirements or issues. Any advice concerning Federal,
state and local tax issues contained in this policy has not been written nor is it intended to be used, and
cannot be used, for the purpose of (i) avoiding Federal, state or local tax penalties that may be imposed
by the Internal Revenue Service or applicable state or local tax provisions, or (ii) promoting, marketing, or
recommending to another party any transactions or matter addressed herein. Information found in this
policy is for general information only and does not represent personal tax advice either express or
implied. You are encouraged to seek professional tax advice for personal income tax questions and
assistance.

_________________________________________ _____________________
Signature Date

_________________________________________
Print Name

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 PLANIT GROUP, LLC
TRAVEL & EXPENSE POLICY

ACKNOWLEDGEMENT OF RECEIPT

The PLANIT GROUP Travel & Expense Policy describes important information about the
requirements for completing and submitting expense report requests. I understand the importance
of following the requirements as outlined in this document.

I understand that the PLANIT Travel & Expense policy document addresses terms and conditions
relating to expenses and reimbursements on a general level and that specific clients may have more
defined policies. In the event that there is a difference between the terms and conditions of any
client Travel & Expense policies and the PLANIT Travel & Expense policy, the terms of the client
Travel & Expense policies shall control.

Further, I understand that failure to adhere to the requirements outlined in this document may lead
to a delay in reimbursement and/or prevent me from being fully reimbursed for expenses I have
incurred while employed by or subcontracting with PLANIT GROUP, LLC.

Since the information, requirements, and guidelines described here are subject to change, I
acknowledge that revisions to this Travel & Expense policy may occur. All such changes will be
communicated through official notes, and I understand that revised information may supersede,
modify, or eliminate existing policies.

Only PLANIT GROUP, LLC has the ability to adopt any revisions to the policies in this Travel &
Expense document.

Furthermore, I acknowledge that this Travel & Expense document is not a legal document. I have
received and reviewed the Travel & Expense document, and I understand that it is my
responsibility to read and comply with the policies contained in this document and any revisions
made to it.

Employee/Contractor Name (please print): ______________________________________________

Employee/Contractor Signature: ______________________________________________________

Date: ________________________________

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