PwC Travel and Expense Policy

PwC Travel and Expense Policy

PwC requires any Supplier providing services to PwC to exercise its best efforts to control reimbursable expenses and to follow this Policy. The following guidelines establish PwC’s policies regarding reimbursable and non-reimbursable expenses, proper forms of documentation for expense reimbursement, and limitations on reimbursement.

Supplier travel expenses are not reimbursable unless specifically stated in the MSA, SOW or advance written authorization is provided by a member of the PwC Procurement project team.

This Policy is not an exhaustive list of all items related to PwC’s travel policies and guidelines. For questions related to expenses that may or may not be reimbursable, please consult the PwC project representative, or PwC’s Procurement team for any questions or clarifications prior to incurring said expenses.

Risk Management

Supplier shall bear the cost of any and all business travel Risk Management services, inclusive of systems, tools, protective equipment, appropriate health and harm insurance, and training for Supplier Personnel and all 3rd parties

Business Travel on behalf of PwC:

1. Supplier is responsible for any and all Risk Management activities on behalf of its personnel and all 3rd parties when engaged in work for PwC. Risk Management activities includes, but are not limited to:

a. Medical care and assistance. Any costs to provide medical care to Supplier and all 3rd party personnel during the course of business travel on behalf of PwC

b. Crises Management services for their employees and all 3rd parties, including medical care as noted above, medical evacuation or other repatriation event; customized reporting for Supplier and all other crises management services.

c. Rescue services: As noted in 1B, supplier is responsible for rescue and/or repatriation

d. Critical plan operations

e. Applicable Supplier duties under the duty of care plan

f. Medical Coverage includes, but is not limited to:

i. Appropriate immunizations
ii. MBA (Medical benefits abroad)
iii. Comprehensive global health insurance from any global service Supplier covering health, life, accident, dental, medical insurance and related health services

Travel Documentation: Supplier shall be responsible for obtaining all required travel documents for Supplier Personnel including, but not limited to, visas and travel permits.

Travel Meal Expense Policy

1. Daily out-of-town policy maximums for Suppliers are:

a. 100 USD per day in “high dollar” locations

b. 75 USD per day in “all other” locations

c. The list of “high dollar” and “low dollar” locations can be found at https://www.irs.gov/pub/irs-drop/n-24-68.pdf

2. Other notable details on the Travel Meal Expense Policy

a. The daily maximum is not a “per diem”; only actual expenses can be submitted

b. The daily maximum is all-inclusive (includes food, drinks, tips, taxes, delivery fees, etc.).

c. The daily limit applies to each day and cannot be averaged over the course of the Supplier trip

Domestic and International Travel Reimbursable Expenses:

General Guidelines for Reimbursable Expenses

General Guidelines for Non-Reimbursable Expenses

Other Reimbursable Expenses

• Reimbursable expenses shall be documented in a form acceptable to Client, as outlined in this Section, the following are acceptable reimbursable expenses, subject to any limitations listed below.
  • Postage, and Next Day Express Mail expenses when necessary
  • Filing fees necessary to secure approvals of authorities having jurisdiction over the Project
  • Expenses for the normal and necessary reproduction of drawings or other documents needed for the Project
  • Reproduction expenses for work done in-house by Supplier shall not exceed expenses for comparable work done by outside reproduction companies
  • Renderings, models, or special photographic presentations, when requested in advance by the Client’s project representative
  • Miscellaneous supplies used in the preparation of presentation boards, drawings, etc.

Other Non-Reimbursable Expenses

• Personal entertainment
• Loyalty programs
• Finance expenses from any source, such as late fees, penalties, foreign transaction fees, or service expenses on personal credit cards or lost or stolen credit cards fees
• Movies, personal toiletry needs, newspapers and other incidentals personal in nature
• Lavish or extravagant expenses not warranted by the circumstances
• Limousine service
• Expenses incurred in connection with personal business: clothing/household items, weather related items (e.g., umbrellas, overshoes, overcoats, etc.), personal expenses associated with travel (e.g. babysitters, kennel fees and house-sitters, travel items, briefcases and luggage)

Documentation

• All expenses shall be verified by appropriate backup documentation in the form of electronic original invoices and receipts or scanned electronic copies.
• An original itemized hotel bill is required for documenting lodging expenses. All hotel expenses other than the basic room charge and tax shall be identified separately on the hotel bill and expense report as follows: Room expenses tax, meals (breakfast or dinner), and other expenses (such as parking). Supplier is responsible for providing the business purpose of each lodging expense.
• Restaurant expenses must be documented with original receipts; "tabs" or "chits" from the bottom of restaurant order pads are not acceptable documentation.
• Only actual expenses will be reimbursed. No mark-up is permitted.
• In the occasional event of the loss of a receipt, Supplier shall document the expenditure with the best evidence available, usually a credit card statement receipt, and indicate on the statement that the receipt was lost.

General Guidelines

Air Travel. Supplier is encouraged to seek competitive airfares and wherever possible to schedule air travel in advance to take advantage of reduced fares. In most instances this is assumed to be two to three weeks in advance of travel where such notice is available. When flying domestically and to Canada and Mexico, the difference between coach and first class travel shall be at Supplier's expense.

Automobile Rental/Public Transportation/Taxi/Car Service/Ride Sharing. These methods of ground transportation are all reimbursable transportation expenses when traveling out-of-town, subject to proper documentation. Generally, the least expensive appropriate transportation mode should be used. The use of cabs or radio dispatched car service is permitted where other transportation facilities are not available or are inappropriate to the circumstances; unsafe or clearly inconvenient.

Lodging. Client intends that Supplier shall select lodging accommodations in a cost-efficient manner that is both comfortable and safe; movie expenses are not reimbursable.

Deviations from Policy. For any instance where Supplier wishes to deviate from policy, it is up to the discretion of PwC to approve, and any deviations must be approved in writing in advance of the expense incurred for them to be reimbursable.