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POLICIES AND PROCEDURES “EMPLOYEE HANDBOOK”

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					POLICIES AND PROCEDURES
“EMPLOYEE HANDBOOK”
Effective 7/1/11




                          1
                  EMPLOYEE ACKNOWLEDGEMENT FORM

INSPIRE’s Policies and Procedures (a.k.a. Employee Handbook) contains important information
about our organization. I understand that I should consult Human Resources regarding any
questions not answered in the handbook. I further understand that it is my responsibility to read
and comply with the policies contained in this handbook and any revisions made to it.

The policies and procedures, information and benefits outlined in the handbook may change from
time to time at the sole discretion of INSPIRE’s Board of Directors. INSPIRE explicitly reserves
the right to change or modify any of the provisions of these policies and procedures at any time
without notice. Only the Board of Directors of the organization has the ability to adopt any
revisions to the policies in this handbook.

This handbook provides general guidelines only and none of its provisions are binding or
contractual in nature. I understand that all employment with INSPIRE is "at will", meaning that my
employment may be terminated at any time, with or without notice, for any reason or no reason,
by INSPIRE or myself.




Acknowledged:

                                                          day of     , 20

EMPLOYEE’S NAME (Typed or Printed)




__________________________________________
EMPLOYEE’S SIGNATURE




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                     CONSENT TO PAYROLL DEDUCTIONS

Your execution of this form evidences your consent to deductions from your wages –
please read carefully.

I hereby authorize Inspire Group to deduct from any sums due to me (including my wages &/or
expense reports) for the following items (to the extent allowed by law):

     •   Medical &/or Life Insurance Premiums
     •   Payroll advances (including, but not limited to; advances of vacation time, overpayment
         of wages, advances of wages, advances for business expenses)
     •   All charges for items purchased by myself from Inspire
     •   Returned checks signed by myself
     •   Amounts paid by Inspire on my behalf
     •   Property (e.g. computer equipment, training manuals, entry cards, office keys, etc.)
         issued to me by Inspire that is damaged or not returned
     •   Outstanding balance on corporate credit card(s) or travel accounts

I hereby acknowledge that if my employment with Inspire is terminated, by myself, or Inspire, any
sums due to Inspire and/or any outstanding balance due on corporate credit card(s) or travel
accounts may be deducted from my final paycheck.

I will be responsible for providing all information necessary to clear any open balances in my
Clearing Account, and providing documentation of a zero balance on any corporate credit card(s)
or travel accounts, including (but not limited to) the following:

Travel expenses, including (but not limited to) airline tickets; hotel; motel; mileage; meals; taxis;
limo; car rentals; tips; tolls; and other incidental charges.

In addition, payment arrangements must be made prior to termination for any personal charges
incurred, such as (but not limited to) the following:

Postage, shipping, overnight delivery, long distance phone charges, and personal items charged
to corporate accounts, including corporate credit card(s) and travel accounts.

All Petty Cash receipts must be turned in and payment of any cash advance, payroll advance or
reimbursement of relocation advance must be made prior to termination.

It is understood that no deduction from my wages will reduce my wages below applicable
minimum wage for the period, pursuant to any federal, state of local law.

This form does not create any contract for employment or any benefit. I may terminate my
employment at any time without cause and Inspire retains the same right.


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Authorized by:

                                       day of   , 20
EMPLOYEE’S NAME (Typed or Printed)



 EMPLOYEE’S SIGNATURE                SOCIAL SECURITY NUMBER




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TABLE OF CONTENTS

  EMPLOYEE ACKNOWLEDGEMENT FORM ....................................................................................... 2

  CONSENT TO PAYROLL DEDUCTIONS ............................................................................................ 3

  TABLE OF CONTENTS ........................................................................................................................ 5

  PREFACE ............................................................................................................................................. 7
    EMPLOYMENT AT WILL .................................................................................................................. 7
    EQUAL EMPLOYMENT OPPORTUNITY ......................................................................................... 7
    HARASSMENT POLICY ................................................................................................................... 8
    DRUG USE POLICY ....................................................................................................................... 10
    POLICY AGAINST POSSESSION OF WEAPONS ........................................................................ 11

  ABOUT YOUR PAY ............................................................................................................................ 12
    EMPLOYMENT CLASSIFICATIONS .............................................................................................. 12
    OVERTIME ..................................................................................................................................... 13
    TIME REPORTING ......................................................................................................................... 13
    PAYDAYS ....................................................................................................................................... 14
    PAYROLL AND BENEFIT INFORMATION - EMPLOYEE SELF-SERVICE................................... 14
    SALARIES....................................................................................................................................... 14

  TIME OFF ............................................................................................................................................ 15
    ABSENCES..................................................................................................................................... 15
    FAMILY AND MEDICAL LEAVE ..................................................................................................... 15
    DISABILITY BENEFITS .................................................................................................................. 20
    SICK DAY PAY ............................................................................................................................... 20
    SHORT TERM DISABILITY ............................................................................................................ 20
    MATERNITY AND PATERNITY LEAVE ......................................................................................... 22
    LONG TERM DISABILITY .............................................................................................................. 22
    WORKER’S COMPENSATION....................................................................................................... 22
    PERSONAL UNPAID LEAVE OF ABSENCE ................................................................................. 23
    FLEXTIME / JOB SHARING / TELECOMMUTING......................................................................... 23
    HOLIDAYS ...................................................................................................................................... 23
    FLOATERS ..................................................................................................................................... 23
    VACATION ...................................................................................................................................... 24
    BEREAVEMENT LEAVE ................................................................................................................ 25
    JURY DUTY .................................................................................................................................... 25
    MILITARY LEAVE ........................................................................................................................... 26

  DISCIPLINARY ACTION, TERMINATION AND/OR RESIGNATION ................................................ 28
    POLICY ........................................................................................................................................... 28
    DISCIPLINARY ACTION................................................................................................................. 28
    TERMINATIONS ............................................................................................................................. 29
    EMPLOYEE INITIATED .................................................................................................................. 30
    SEVERANCE AND/OR WAGES IN LIEU OF NOTICE .................................................................. 30
    SEPARATION ................................................................................................................................. 30
    UNUSED VACATION PAY ............................................................................................................. 31
    CONTINUATION OF BENEFITS .................................................................................................... 31
    OTHER COVERAGES .................................................................................................................... 31
    RETIREMENT PLANS .................................................................................................................... 31

  BENEFITS ........................................................................................................................................... 32
    INSPIRE’S HEALTH PHILOSOPHY ............................................................................................... 32
    INSURANCE PROGRAMS ............................................................................................................. 32


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    401(K) RETIREMENT SAVINGS PLAN.......................................................................................... 33
    FLEXIBLE BENEFIT PLAN ............................................................................................................. 33
    EMPLOYEE ASSISTANCE PROGRAM (“EAP”) ............................................................................ 33

IN GENERAL ...................................................................................................................................... 34
   ACCIDENTS AND FIRST AID ........................................................................................................ 34
   CELL PHONE POLICY ................................................................................................................... 34
   COMPUTER USE POLICY ............................................................................................................. 34
   CONFIDENTIAL INFORMATION.................................................................................................... 38
   EMPLOYEE REFERRAL BONUS PLAN ........................................................................................ 39
   EMPLOYEE RELATIONS ............................................................................................................... 39
   EMPLOYMENT VERIFICATION AND REFERENCES................................................................... 40
   GIFT POLICY .................................................................................................................................. 40
   GRIEVANCES................................................................................................................................. 41
   HIPAA ............................................................................................................................................. 41
   NEPOTISM ..................................................................................................................................... 42
   OFFICE HOURS ............................................................................................................................. 42
   OFFICE SUPPLIES ........................................................................................................................ 42
   OUTSIDE PROFESSIONAL ACTIVITIES....................................................................................... 42
   SECURITY AND PERSONAL PROPERTY .................................................................................... 43
   SMOKING POLICY ......................................................................................................................... 43
   SOCIAL MEDIA PROTOCOL ......................................................................................................... 43
   TRANSFERS .................................................................................................................................. 48
   UPDATE YOUR FILE...................................................................................................................... 48
   UNSOLICITED MATERIAL ............................................................................................................. 48
   CONCLUSION ................................................................................................................................ 49

TRAVEL AND BUSINESS EXPENSE POLICY ................................................................................. 50
  TRAVEL POLICY PURPOSE AND ENFORCEMENT .................................................................... 50
  AIR TRAVEL ................................................................................................................................... 50
  LODGING........................................................................................................................................ 52
  RENTAL CAR ................................................................................................................................. 52
  OTHER TRANSPORTATION ......................................................................................................... 54
  PARKING ........................................................................................................................................ 54
  PERSONAL CAR USAGE .............................................................................................................. 54
  MEALS AND ENTERTAINMENT .................................................................................................... 55
  TIPPING .......................................................................................................................................... 56
  TELEPHONE, FAX, INTERNET / WI-FI.......................................................................................... 56
  PAYMENT METHODS .................................................................................................................... 57
  BUSINESS EXPENSE PAYMENTS ............................................................................................... 58
  ERPO DOCUMENTATION ............................................................................................................. 58
  HOW TO WRITE AN EXPENSE REPORT PURCHASE ORDER (ERPO) .................................... 61
  PRINTING FORMAT FOR PURCHASE ORDERS & ERPOS ........................................................ 70




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                                          PREFACE

Most of INSPIRE’s personnel policies, practices and benefits are included in this Employee
Handbook. However, the Company must necessarily reserve the right to effect policies and
practices, which may not appear in this Handbook and to change, interpret, withdraw or add to
any policies, practices or benefits of the Company at any time and without prior notice. Therefore,
it is important that you consult with the Human Resources Department before taking actions on
any policy or procedures.

The information contained in this Handbook supersedes all information covered in previous
Handbooks or Policy Statements.

EMPLOYMENT AT WILL

We certainly hope that your employment with INSPIRE will be a long-standing relationship. We
wish to emphasize, however, that unless otherwise expressly provided by written contract
between you and the Company, all employees of the Company are employees at will. The term
“employees at will” means that you are free to leave the Company’s employ at any time and for
any reason. Correspondingly, the Company has no legal obligation to continue your employment
and need not justify its decision to terminate you at any time and for any reason whatsoever. In
other words, the Company retains the right to terminate you at any time for cause or without
cause.

Nothing contained in this handbook is intended to imply that the employment relationship is to
continue for any specific period of time or to create a contract or guarantee of any kind. No
Officer, employee or representative of the Company is authorized to enter into oral employment
agreements inconsistent with the foregoing. Any written contract of employment must be
authorized by senior management and signed by the Director of Human Resources.



EQUAL EMPLOYMENT OPPORTUNITY

The Company is an equal opportunity employer that maintains a policy of nondiscrimination with
respect to all employees and applicants for employment. All personnel actions, such as
recruitment, hiring, training, promotion, transfer, layoff, recall, compensation and benefits,
discipline and termination are administered without regard to race, color, sex, religion, national
origin, age, disability of otherwise qualified individuals, or genetic information. Employment
decisions, subject to the legitimate business requirements of the Company, are based solely on
the individual’s qualifications, merit and performance.




                                                                                                  7
HARASSMENT POLICY

Unlawful Harassment

In accordance with applicable law, INSPIRE prohibits sexual harassment and harassment
because of race, color, national origin, ancestry, religion, creed, physical or mental disability,
marital status, medical condition, sexual orientation, age, genetic information, or any other basis
protected by federal, state, or local law. All such harassment is unlawful and will not be tolerated.

Sexual Harassment Defined

Applicable state and federal law defines sexual harassment as unwanted sexual advances,
requests for sexual favors, or visual, verbal, or physical conduct of a sexual nature when: (1)
submission to the conduct is made a term or condition of employment; or (2) submission to or
rejection of the conduct is used as basis for employment decisions affecting the individual; or (3)
the conduct has the purpose or effect of unreasonably interfering with the Employee’s work
performance or creating an intimidating, hostile, or offensive working environment. This definition
includes many forms of offensive behavior.

The following is a partial list of conduct that violates Inspire’s policy against harassment:

     •   Unwanted sexual advances;
     •   Offering employment benefits in exchange for sexual favors;
     •   Making or threatening reprisals after a negative response to sexual advances;
     •   Visual conduct such as leering, making sexual gestures, or displaying sexually
         suggestive objects, pictures, cartoons, or posters;
     •   Verbal conduct such as making or using derogatory comments, epithets, slurs, sexually
         explicit jokes, or comments about any Employee’s body or dress;
     •   Verbal sexual advances or propositions;
     •   Verbal abuse of a sexual nature, graphic verbal commentary about an Individual’s body,
         sexually degrading words to describe an individual, or suggestive or obscene letters,
         notes, or invitations;
     •   Physical conduct such as touching, assault, or impeding or blocking movements; and
     •   Retaliation for reporting harassment, or threatening to report harassment.

It is unlawful for males to sexually harass females or other males, and for females to sexually
harass males or other females. Sexual harassment on the job is unlawful whether it involves
coworker harassment, harassment by a Manager, or harassment by persons doing business with
or for the Company.




                                                                                                    8
Other Types of Harassment

Prohibited harassment on the basis of race, color, national origin, ancestry, religion, physical or
mental disability, marital status, medical condition, sexual orientation, age, genetic information, or
any other protected basis, includes behavior similar to sexual harassment, such as:

Verbal conduct such as threats, epithets, derogatory comments, or slurs;
Visual conduct such as derogatory posters, photographs, cartoons, drawings, or gestures;
Physical conduct such as assault, unwanted touching, or blocking normal movement; and
Retaliation for reporting harassment, or threatening to report harassment.

Complaint Procedure

INSPIRE’s complaint procedure provides for a prompt, thorough, and objective investigation of
any claim of unlawful or prohibited harassment, appropriate disciplinary action against one found
to have engaged in prohibited harassment, and appropriate remedies for any victim of
harassment. A claim of harassment may exist even if the Employee has not lost a job or some
economic benefit.

If you believe you have been harassed on the job, or if you are aware of the harassment of
others, you should provide a written or verbal complaint to your Department Head or to any
Officer of the Company or to the Director of Human Resources as soon as possible. Your
complaint should be as detailed as possible, including the names of individuals involved, the
names of any witnesses, direct quotations when language is relevant, and any documentary
evidence (notes, pictures, cartoons, etc).

Applicable law also prohibits retaliation against any Employee by another Employee or by the
Company for using this complaint procedure or for filing, testifying, assisting, or participating in
any manner in any investigation, proceeding, or hearing conducted by a governmental
enforcement Company. Additionally, the Company will not knowingly permit any retaliation
against any Employee who complains of prohibited harassment or who participates in an
investigation.

All incidents of prohibited harassment that are reported will be investigated. The Company will
immediately undertake or direct an effective, thorough, and objective investigation of the
harassment allegations. The investigation will be completed and a determination regarding the
reported harassment will be made and communicated to the Employee who complained and to
the accused harasser(s).

If the Company determines that prohibited harassment has occurred, the Company will take
effective remedial action commensurate with the circumstances. Appropriate action will also be
taken to deter any future harassment. If a complaint of prohibited harassment is substantiated,


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appropriate disciplinary action, up to and including discharge, will be taken. Whatever action is
taken against the harasser will be communicated to the Employee who complained.

Liability for Harassment

Any Employee of INSPIRE, whether a coworker or Manager, who is found to have engaged in
prohibited harassment is subject to disciplinary action, up to and including discharge from
employment. Any Employee who engages in prohibited harassment, including any Manager who
knew about the harassment but took no action to stop it, may be held personally liable for
monetary damages. The Company does not consider conduct in violation of this policy to be
within the course and scope of employment or the direct consequence of the discharge of one’s
duties. Accordingly, to the extent permitted by law, the Company reserves the right not to provide
a defense or pay damages assessed against Employees for conduct in violation of this policy.

Additional Enforcement Information

In addition to the Company’s internal complaint procedure, Employees should also be aware that
the federal Equal Employment Opportunity Commission (EEOC) and the Texas Workforce
Commission, Civil Rights Division (TWC) and similar agencies in other states, investigate and
prosecute complaints of unlawful harassment and discrimination in employment. Employees who
believe that they have been unlawfully harassed and discriminated against may file a complaint
with either of these agencies. The EEOC and the TWC serve as neutral fact finders and attempt
to help the parties voluntarily resolve disputes.

For more information, contact the Company’s Director of Human Resources. You may also
contact the nearest office of the EEOC or the TWC, as listed in the telephone directory.

DRUG USE POLICY

As part of our policy to maintain a safe and healthy environment for all employees, INSPIRE is
committed to providing a drug-free environment in the work place. Our commitment is reflected
by this policy, which addresses drug use by employees.

The use of illegal drugs, intoxicants, illegal inhalants, prescription drugs not taken as directed,
controlled substances or excessive alcohol are prohibited in the workplace.          The Company
considers any illegal drug usage in the workplace or during employment hours to be completely
unacceptable and grounds for immediate discharge. If an employee has a substance or alcohol
abuse problem, it is expected that he or she will seek outside assistance. The Company, through
its Human Resources Department, will assist any employee in locating and securing appropriate
treatment services in the community.




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The decision to seek diagnosis and accept treatment is the responsibility of the employee.
However, continued refusal of an employee to recognize the need and to seek treatment, when it
appears that substandard performance is drug or alcohol related, will not be tolerated, and
appropriate disciplinary action will be taken by the Company.

POLICY AGAINST POSSESSION OF WEAPONS

As further part of our policy to maintain a safe environment for all employees, the possession of
any weapons on Company property is strictly prohibited. Violation of this policy may in the
Company’s discretion, constitute grounds for discipline or discharge. The only exception to this
policy is that employees in Florida, Georgia, Kentucky, Louisiana, Missouri, Oklahoma and Utah
under the provisions of their respective State’s “Parking Lot Law,” may keep his/her licensed gun
out of plain view in a locked, personal vehicle inside the main gated entranceway, but outside of
the Company’s primary security gated area. However, guns may not be accessed from a vehicle
while on the company’s premises. Finally, the Parking Lot Laws of these states do not apply to
vehicles owned or leased by the Company, and therefore guns may not be possessed in the
Company owned or leased vehicles.




                                                                                               11
                                   ABOUT YOUR PAY

EMPLOYMENT CLASSIFICATIONS

There are two classifications of jobs at INSPIRE: Exempt and Non-Exempt.

An exempt employee is exempt from the provisions of the Fair Labor Standards Act and is paid
on a salaried basis. Exempt employees are not eligible for overtime pay, but are expected to
work beyond normal office hours as necessary.

A non-exempt employee is paid on an hourly basis and is eligible for overtime pay (see
Overtime).

Additionally, there are the following categories of employment:

Regular, Full-Time employees are those employed for an indefinite period who work a regular 40
hour work week, Monday through Friday on a scheduled basis. These employees are eligible for
all INSPIRE employee benefits.

Regular, Part-Time employees are those employed for an indefinite period who work at least
thirty-two (32) hours per week on a scheduled basis but not the regular 40 hours per week,
Monday through Friday and are eligible for certain INSPIRE employee benefits, some of which
shall be on a prorated basis.

Part-Time employees are those employed for an indefinite period who work less than 32 hours
per week and may be eligible for some INSPIRE benefits. Please see Human Resources for an
explanation of those benefits.

Temporary (or Seasonal) employees, including interns, are those employed for a specified
period of time, usually less than 90 days, regardless of the number of hours worked per week and
are not eligible for any INSPIRE employee benefits.

Independent Contractors / Free-Lance Workers are those individuals hired for a specific job or
a specific period of time. These independent contractors/free-lance workers are not Company
employees and are not eligible for INSPIRE employee benefits. Senior Management must
approve all Independent Contractors / Free Lance Workers prior to commencement of work and
they must have on file or complete an Independent Contractor Agreement with the Human
Resources Department.




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OVERTIME

The standard workday for non-exempt employees is eight (8) hours, which all employees are
expected to work in full. The standard workweek for non-exempt employees is 40 hours.

When a non-exempt employee is requested to work over his or her regularly scheduled hours,
additional wages will be paid as follows:

Time and one-half for all hours worked over 40 hours in one week (except as may be required by
State law.) For the purposes of computing overtime pay, company paid holiday’s, vacation and/or
floater time will be recorded as hours worked.

For the purposes of computing overtime pay, any remaining paid time off (including, but not
limited to, sick, disability leave, jury duty, bereavement leave, etc.) will be paid at straight time
(regular rate.)

No overtime shall be worked unless specifically approved by management in advance. All hours
worked (including overtime) must be reported on INSPIRE’s time entry system. Falsifying time
records &/or unapproved overtime is subject to disciplinary actions and may result in immediate
termination for gross misconduct. Non-exempt employees should record their time in Advantage
in 1/4 hour increments.

TIME REPORTING

INSPIRE employees are required to report their time daily using Advantage time entry software.
Supervisors are responsible for providing new employees with their login and password for
Advantage, and for training employees on the system as it pertains to their department. Time is
recorded beginning on Monday of each week and ending on Sunday. Timesheets should be
completed by all employees each Friday afternoon and sent to their immediate supervisor for
approval. The supervisors will review the timesheets and approve them each Monday of the
following week.

In addition to maintaining an accurate record of overtime, absences and vacation for payroll
purposes, our time reporting procedures provide the basis for the Company’s cost accounting
system. Client time reporting is one of the most important responsibilities of an employee. The
amount of compensation due to the Company for services rendered may be dependent on your
hours recorded. Strict compliance with the Company’s procedure is required.

It is essential that your time be reported promptly and accurately. Any failure to comply with the
above procedures may result in disciplinary action up to and including termination.




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PAYDAYS

Paydays are on the 15th and the 30th of each month, if there are 31 days in a given month the
paycheck on the 30th includes pay through the 31st. If either day falls on a weekend or a holiday,
you will be paid on the preceding workday.

In order to provide your pay notice, we will need to Direct Deposit your pay into a checking or
savings account. If you are unable to provide this information, INSPIRE will provide you with a
free Comerica Bank account to direct deposit these funds into.

The Company makes every effort to have direct deposits available to all employees by the pay
date. Occasionally, circumstances beyond our control may delay the posting of direct deposit
funds. You can contact the ACH Department at your bank or credit union to confirm receipt of
direct deposits.

PAYROLL AND BENEFIT INFORMATION - EMPLOYEE SELF-SERVICE

As of 1/15/10, employees can access their payroll and benefits information utilizing our Optimum
ESS website at http://essweb.moroch.com/. Employees will be given their own user name,
password and login information.

For pay/W2 history prior to 2010, continue to visit ABRA Employee Self Service ("ESS") website
at https://abra.moroch.com/selfservice/. (Mac Users: https://myapps.moroch.com/)

SALARIES

Salary adjustments are based on your performance and your level of responsibility as well as the
profitability of the Company. Employee salaries are reviewed on July 1st of each year.

NOTE: Your salary is a PRIVATE agreement between INSPIRE and yourself, you are expected
to keep it confidential.




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                                           TIME OFF

ABSENCES

Any unscheduled absence from work should be reported to your supervisor and the receptionist
as soon as possible before your normal starting time (or no later than 10:00 a.m.) except in a
serious emergency. A phone number should be left with your message so that you may be
reached regarding business. You should call the morning of each day of an unscheduled
absence.

Frequent lateness or absenteeism will affect your performance and may affect the ability of others
to complete their work. For this reason, repeated lateness or absenteeism, as well as failure to
call in as stated above, may result in disciplinary action, including termination.

FAMILY AND MEDICAL LEAVE

Employees requesting a leave of absence for any reason must contact the Human Resources
Department for information and a benefits application.

INSPIRE is in full support and compliance with the Family and Medical Leave Act (FMLA) of
1993. Employees of the Company are eligible to take up to 12 weeks of unpaid family or medical
leave within any 12-month period (as specified in this policy) and be restored to the same or an
equivalent position upon return from leave provided the employee has worked for the Company
for at least 12 months and for at least 1250 hours in the 12 months before leave is requested. To
determine the 12-month period in which leave entitlement occurs, the Company will use a rolling
12-month period measured backward from the date an employee uses any leave under this
policy. Your work location must be within 75 miles of one of INSPIRE's offices that has at least 50
employees at the time that you request your leave.

Absences on account of a brief health condition (generally, of two weeks duration or less) should
be handled, to the extent possible, in accordance with the Company’s sick leave policy. However,
if the employee is, or expects to be, unable to work over an extended period of time because of a
serious health condition, a leave of absence under this policy may be requested.

Employee may take family or medical leave for any of the following reasons: (1) the birth of a son
or daughter and in order to care for such son or daughter; (2) the placement of a son or daughter
with the employee for adoption or foster care; (3) to care for a spouse, son, daughter, or parent
with a serious health condition; or (4) because of the employee’s own serious health condition
which renders the employee unable to perform the functions of his or her position; (5) a “qualifying
exigency,” as defined under the FMLA, for military operations arising out of a spouse’s, child’s, or
parent’s active duty - or call to duty - in a foreign country as (a) a member of the military reserves
or National Guard (“Military Emergency Leave”) in support of a “contingency operation” declared


                                                                                                    15
by the U.S. Secretary of Defense, President or Congress, as required by law; or (b) a member of
the Armed Forces (“Military Emergency Leave”); or (6) to care for a spouse, child, parent or next
of kin (nearest blood relative)—who is (a) an Armed Forces member (including the military
reserves and National Guard) undergoing medical treatment, recuperation, or therapy, is
otherwise in an outpatient status, or is otherwise on the temporary disability retired list—with a
serious injury or illness incurred or aggravated in the line of duty while on active duty that may
render the individual medically unfit to perform his or her military duties; or (b) a person who,
during the five (5) years prior to the treatment necessitating the leave, served in the active
military, Naval, or Air Service, and who was discharged or released therefrom under conditions
other than dishonorable (a “veteran” as defined by the Department of Veteran Affairs) and who
has a serious injury or illness incurred or aggravated in the line of duty while on active duty that
manifested itself before or after the member became a veteran (“Military Caregiver Leave”).
Leave because of reasons (1) or (2) must be completed within the 12-month period beginning on
the date of birth or placement. In addition, spouses employed by the Company who request leave
because of reasons (1) and (2) or to care for an ill parent may only take a combined total of 12
weeks leave during any 12-month period. Once the reason for a family or medical leave ends
(e.g. a serious health condition no longer exists), an employee is no longer eligible for leave under
this policy, and is expected to promptly return to work.

To the extent required by law, some extensions to FMLA Leave may be granted when the leave is
necessitated by an employee's work-related injury/illness or a “disability” as defined under the
Americans with Disabilities Act and/or applicable state or local law. Certain restrictions on these
benefits may apply.

If both spouses work for the Company and are eligible for leave under this policy, the spouses will
be limited to a total of 26 workweeks off between the two when the leave is for Military Caregiver
Leave only or is for a combination of Military Caregiver Leave, Military Emergency Leave,
Bonding Leave and/or Family Care Leave.

A serious health condition is defined as an illness, injury, impairment or physical or mental
condition that involves (1) inpatient care in a hospital, hospice, or residential medical care facility
or (2) continuing treatment by a health care provider.

California employees disabled by pregnancy may take up to four months of leave for actual
physical disability on account of pregnancy before continued leave on account of pregnancy
disability will count toward the 12 weeks of family and medical leave provided under California
law.

You may request the opportunity to take more than one medical leave during a twelve-month
period. Under some circumstances, you may take FMLA Leave intermittently—which means
taking leave in blocks of time, or by reducing your normal weekly or daily work schedule. Leave
taken intermittently may be taken in increments of no less than [insert shortest increment of time


                                                                                                     16
used to account for leaves]. If medical leave is requested on an intermittent or reduced leave
schedule, you may be required to transfer temporarily to an alternative position (at equivalent pay
and benefits) which better accommodates a part-time or reduced schedule.

Documentation

Unless you are not able to foresee the need for family care or medical leave, you must give the
Company 30 days notice as a condition of eligibility for a leave. Requests for medical leave or
family leave must be in writing (on forms provided based on the nature of the leave) and be
accompanied by a written physician’s statement and contain the following:

     •   The date on which the condition began;
     •   The probable duration of the condition;
     •   The appropriate medical facts which the healthcare provider knows about the condition;
     •   A statement (where applicable) that you are needed to care for a spouse, parent, son,
         daughter, or individual with whom you share a mutual residence and an estimate of the
         time needed; and
     •   A statement (where applicable) that you are unable to perform the functions of your
         position.

Where allowed by law, a physician’s note also may be required at the beginning of every two
weeks of your leave. We also may require an examination by a doctor of our choice to confirm
the need for the leave as well as its duration. In case of illness, you are expected to report
periodically on your leave status and intention to return to work. You are expected to return to
work on the day the doctor determines you are able to work.

If you satisfy all the conditions of this policy and return to work immediately following the
expiration of an approved medical or family care leave, you will be returned to your former
position or an equivalent position. Failure to return to work will be considered a voluntary
separation. (Executive level managers may not be entitled to reinstatement under some
circumstances.)

Any leave taken as the result of a birth or adoption must be completed by the end of the 12-month
period that began on the date of the event.

Family and medical leave is unpaid; other company-provided benefits, however, such as sick
leave, worker’s compensation, vacation or short-term disability, may under certain circumstances
provide some amount of pay during the leave. If an employee takes leave because of birth,
adoption, or foster care placement of a child, or to care for covered relations with a serious health
condition, any accrued paid vacation leave first will be substituted for any unpaid family or medical
leave. If an employee takes leave because of the employee’s own serious health condition, any
accrued paid sick leave and vacation or short term disability will first be substituted for any unpaid


                                                                                                    17
medical leave. The substitution of paid leave time for unpaid leave time does not extend the 12-
week leave period.

California employees may be eligible for up to 6 weeks of state-provided benefits during a family
and medical leave to care for a seriously ill family member or to care for a newly acquired child.
These benefits are funded out of an employment tax deduction from your regular pay. You should
apply to the California EDD for these benefits. You will be required to use up to one week of your
accrued vacation for any waiting period that applies before your California paid family leave
benefits begin.

Military Emergency Leave Requirements

Employees seeking to use Military Emergency Leave must provide the Company with as much
notice of the need for leave as is reasonable and practicable under the circumstances. In
addition, the employee must provide the Company with a copy of the covered military member's
active duty orders when the employee requests leave.

Employees may also be required to provide:

       a description, signed by the employee, describing facts supporting the leave request and
       attaching any available documentation to show the need for the time away from work;
       the approximate date the qualifying exigency commenced or will commence;
       the beginning and ending dates for the absence, if the leave request is for a single period
       of time;
       an estimate of the frequency and duration of the qualifying exigency, if the leave request is
       on an intermittent or reduced schedule basis; and
       contact information for the third party or entity and a brief description of the purpose of the
       meeting, if the exigency involves a meeting with a third party or entity.

Absent unusual circumstances, certification of the need for leave must be provided to the
Company within 15 calendar days of the Company's request for certification.

Military Caregiver Leave Requirements

Employees may be required to provide:

       30-day advance notice when the need for the leave is foreseeable;
       advance notice within one or two business days after learning of the need for leave when
       the leave is not foreseeable;
       a completed Certification of Health-Care Provider form from the servicemember's
       authorized health care provider within 15 calendar days (these forms are available from



                                                                                                    18
       [insert title of appropriate Company representative]) or an invitational travel order or
       authorization;
       confirmation of the family relationship with the servicemember; and
       periodic reports during the leave.

Absent unusual circumstances, certification of the need for leave must be provided to the
Company within 15 calendar days of the Company's request for certification.

Benefits

During a family or medical leave, the Company will maintain an employee’s health benefits, as if
active employment continued. If paid leave is substituted for unpaid family or medical leave, the
Company will deduct the dependent’s portion (if applicable) of the health plan premium as a
regular payroll deduction. If the leave is unpaid, the employee must pay that portion of the
premium at the same time as it would be paid if made by payroll deduction. Health care coverage
will cease if the premium payment is more than 30 days late. If the employee elects not to return
to work at the end of the leave period, he or she will be required to reimburse the Company for
premiums paid while the employee is on unpaid leave unless the employee cannot return to work
because of a serious health condition or other circumstances beyond his or her control. The
Company will also continue life and long-term disability insurance benefits during a family or
medical leave.

The taking of leave will not result in the loss of any employment benefits accrued prior to the date
on which leave commenced. However, the employee will not accrue seniority or other
employment benefits, such as sick leave, vacation, etc. during any period of unpaid leave.

Returning from Leave

If an employee takes leave because of his or her own serious health condition, the employee is
required to provide a medical certification that the employee is able to resume to work.
Employees failing to provide a medical certification allowing them to return to work will not be
permitted to resume work until it is provided.

Reinstatement

In general, an employee who returns from an authorized period of leave will be restored to the
same position held by the employee when the leave began or to a position equivalent in pay,
benefits, and other terms and conditions of employment.

This policy will be administered in accordance with applicable state and federal disability laws,
including the Americans with Disability Act.



                                                                                                  19
DISABILITY BENEFITS

SICK DAY PAY

Sick Day Pay may be used for your own brief illnesses, dentist /doctor appointments or to care for
a sick member of your immediate family (husband/wife, mother/father, son/daughter,
brother/sister or mother-in-law/father-in-law) and any individual currently residing within your
household. For your welfare and the consideration of your coworkers, the Company encourages
those that are ill and possibly contagious to remain home.

In your first year of employment, eligibility will be as follows:

     Employees hired from January 1 - June 30 10 Sick Days
     Employees hired from July 1 - December 31 5 Sick Days

Beginning on January 1 following your date of hire (or rehire), you will be eligible for up to 10 paid
sick days each calendar year.

Sick Day Pay will be reduced by any benefits paid or payable under any worker’s compensation,
state, federal, disability or group disability insurance programs made available to you. The
Company reserves the right to request a statement or letter from your physician with respect to
any sick day taken. Sick Day Pay is not to be used as vacation or personal time. You are not
entitled to payment for unused accrued sick days. Unused sick days may not be carried over
from one calendar year to the next and is not payable on termination of employment.
California employees may use up to one half of their available Sick Day Pay to take time off to
care for a seriously ill family member.

SHORT TERM DISABILITY

After completing six months of continuous service, regular full-time employees who are absent
from work due to disabilities lasting longer than seven (7) calendar days may be eligible for STD
benefits. Regular part-time employees may receive benefits on a pro-rated basis. The six month
eligibility requirement is waived in the event of maternity leave.

The amount of your weekly benefits is calculated on your base salary and length of service with
the Company:

Less than 6 months of service                    0% of gross pay

6 months but less than 5 years of service
    1st 45 days                           100% of gross pay
    2nd 45 days                            50% of gross pay


                                                                                                    20
5 years but less than 10 years of service
     1st 45 days                          100% of gross pay
     2nd 45 days                           80% of gross pay

10 years of service and longer
     90 days                                100% of gross pay

You may elect to substitute other accrued paid time (Sick Day Pay, Vacation, Floater Days) for
any work-days occurring during the period of time you receive partial payment up to your regular
wages.

You must apply for any available state disability or Workers Compensation benefits in order to be
eligible for STD benefits, and STD benefits will be offset by any state disability or Workers
Compensation benefit that you receive so that your total benefits will not exceed your regular
wages. STD benefits may not exceed ninety (90) calendar days from the start of a continuous
disability.

STD pay is to be applied to your serious health condition only. Benefits will not be paid for care of
a dependent unless required by state and federal law (see Family and Medical Leave).

Requests for STD benefits for partial disabilities (i.e. restricted work weeks or part-time hours) will
be handled on a case-by-case basis.

Procedure

If you require a medical leave of absence, talk to Human Resources immediately about employee
benefits continuation and state disability claims. Appropriate documentation is required (see
Documentation under Family and Medical Leave). Prior to receiving STD benefit wages, a
completed Disability Claim Form must be submitted and approved. If you do not return to work
from your completion of a leave of absence, the Company may recover from you the cost of any
payments made to maintain your health and benefits coverage, unless the failure to return to work
was for reasons beyond your control. The Company will comply with all applicable state laws
governing disability.

During any leave of absence, you are not eligible for Paid Holidays and you do not accrue
additional vacation time.

STD benefits will not be granted for the same disability until you have returned to work for the
period of time equal to the time period for which you were previously disabled and absent under
the plan or thirty (30) calendar days, whichever is less.




                                                                                                     21
Return to Work

Upon your return to work the Company requires a note from your physician stating that you are
able to resume your duties.

As to any approved medical leave taken which extends beyond the period provided for in this
policy, the Company may not, for business or personnel reasons, be able to return you to your
former positions. While the Company will attempt to place you in a comparable position, if no
position exists, you may be subject to termination, however, you will be eligible to apply for future
open positions for which you qualify. If during your own disability leave you become able to return
to work as documented by your physician, but you choose not to, the Company’s obligation will
cease and your position may be filled.

MATERNITY AND PATERNITY LEAVE

Maternity leave is covered under INSPIRE’s Short Term Disability (the six month waiting period
for eligibility is waived for maternity leave.)

INSPIRE provides one week paid paternity leave for the birth of a dependent child. Additional time
needed off may be treated as vacation, floaters or unpaid leave.

LONG TERM DISABILITY

As part of your benefits, the Company provides core long-term disability (LTD) coverage for you
at no cost. After ninety (90) days calendar days of continuous disability, you may receive a core
benefit of 60% of your monthly benefits salary (your salary as of the first day of your disability) to a
maximum of $6,000 a month. See the Summary Plan Description for full details.

WORKER’S COMPENSATION

INSPIRE provides workers’ compensation coverage for its employees. The Company pays for all
costs associated with providing Worker’s Compensation coverage, and the insurance carrier
makes all decisions pertaining to compensable illnesses and injuries. You may be eligible for
payment for medical expenses incurred if you are injured on the job or develop a job-related
illness. You also may receive some salary compensation if you cannot work because of a job-
related injury or illness and you are not receiving your regular salary from the Company.

If you are injured on the job or have developed a job-related illness, you must report it to your
supervisor immediately in addition to contacting Human Resources as soon as possible.




                                                                                                      22
PERSONAL UNPAID LEAVE OF ABSENCE

The Company may, in its sole discretion, grant a request for a personal leave of absence without
pay. A request for such a leave should be made through your Department Head and Human
Resources. The leave of absence period may not exceed three months. During the leave period,
you will be on inactive employee status. You may be required to elect COBRA benefits to be
eligible to continue to participate in the Company’s group health plan. Participation in any other
benefit plan is subject to the provisions of each plan. At the conclusion of the approved leave
period, your inactive employee status shall end, and participation in the group health plan will be
reinstated at the active employee level.

The Company reserves the right, in its sole discretion, to terminate any unpaid leave of absence
at any time. The Company does not and cannot guarantee to any inactive employee on leave
that their position or any other position will be available upon the completion of their leave. You
will not earn vacation time during the period of your leave nor be eligible for severance benefits at
the conclusion of your leave.

FLEXTIME / JOB SHARING / TELECOMMUTING

Where practical, the Company will consider splitting certain jobs into two part-time positions or
consider flextime to accommodate the specific needs of individuals. As well, the Company needs
employees to work as telecommuters from their residence as a remote office from time to time.
Such situations will be looked at on a case by case basis, consistent with the business needs of
the Company. Please consult the Human Resources Department.

HOLIDAYS

Each office observes the following holidays. Additional holidays, federal, state, or local are at the
sole discretion of the Company. Please use Floater days when observing other holidays not listed
or approved by the Company. The following are normally observed: New Year’s Day, Memorial
Day, Independence Day, Labor Day, Thanksgiving Day and the day after, Christmas Day.
INSPIRE offices generally close at 3:30 p.m. on the day prior to any paid holiday.

You are not eligible for paid holidays while you are on a leave of absence (paid or unpaid).
Regular Part-Time employees will receive Holiday Pay according to their regularly scheduled
hours.

FLOATERS

To allow you to commemorate days of religious or ethnic observance that are important to you or
to attend to personal situations or obligations, the Company provides you with up to three (3) paid
Floater Days each calendar year.


                                                                                                   23
In your first year of employment, eligibility will be as follows:
If you are hired:

     January 1 - April 30                     3 Floater Days
     May 1 - August 31                        2 Floater Days
     September 1 - December 31                1 Floater Day

Thereafter, the Company provides up to three paid Floater days for each calendar year.

You must obtain your supervisor’s approval prior to taking floater days. Advance notice and
scheduling is required to get the time off you need.

Floater days are not to be considered as vacation days. Except where prohibited by state law,
floater days may not be carried over into the following year and are not payable upon termination
of employment. Additionally, floater days may not be taken after an employee gives notice of
resignation.

VACATION

All Regular Full-Time and Regular Part-Time employees begin to accrue vacation time from their
initial date of employment. Time off should be taken in four or eight hour increments. Vacation
time for Regular Part-Time employees accrues at different rates; please see Human Resources
for further details.

You are eligible for vacation time based on your length of service with the Company. During the
first three years of employment, eligible employees will accrue two weeks (ten working days) per
service year until their third anniversary. Vacation time is accrued on a daily basis (a rate of .22
hours per day) totaling 80 hours (ten working days) over a one-year period (365 days x .22 hrs =
80 hrs.)

On your third service anniversary date you will be eligible to accrue an additional five days for a
total of no more than fifteen days per year. (Fifteen days per year accrues at .33 hours per day.)

On your tenth service anniversary date you will be eligible to accrue yet another five days for a
total of no more than twenty days per year. (Twenty days per year accrues at .44 hours per day.)

Except for employees in California, unused, accrued vacation time does not carry over from one
calendar year to the next; therefore please plan time off accordingly. In California, an employee
may accrue up to two times his or her annual vacation accrual, at which point accrual ceases.
Accrual resumes only when, and to the extent, that the employee’s vacation leave balance drops
down below the maximum. Unused accrued vacation time will not be cashed out except upon
termination. At that time, employees will be paid for unused vacation in accordance with
applicable law.

                                                                                                  24
Upon termination, you will receive pay at your regular rate for vacation time accrued in the current
calendar year but not used, provided you give two weeks’ notice and actually work the full two
weeks preceding your last day of work. However, once your two weeks’ notice is given, you are
not eligible to use your vacation, sick or floater days and are required to work the full two weeks.
Any vacation time that had been taken that exceeds what has been earned (i.e. advanced
vacation pay) will be deducted from your final paycheck where allowed under applicable state law.
Employees who are involuntarily terminated for misconduct are not entitled to receive vacation
pay under this policy.

You should submit your requests for vacation time in writing to your supervisor at least two weeks
in advance. All possible efforts will be made to give you the dates that you prefer.

THIS VACATION PLAN IS VOLUNTARY ON THE PART OF THE COMPANY AND MAY BE
TERMINATED OR MODIFIED AT ANY TIME AS ALLOWED BY STATE LAW.

BEREAVEMENT LEAVE

INSPIRE will pay bereavement time as follows:

     •   five days absence due to death of a member of your immediate family (spouse, child,
         parent, sibling, father/mother-in-law, or an individual with whom you share a mutual
         residence);
     •   three days due to the death of an employee’s grandparent;
     •   one day in the event of a death of other family members or friends.

Additional time needed may be treated as vacation, floaters or unpaid leave. INSPIRE reserves
the right to request proof of bereavement documentation from any employee at any time.

JURY DUTY

If you are called for jury duty, or subpoenaed for witness service, you are allowed the necessary
time off and will receive pay for up to twenty work days per calendar year. Jury fees are retained
by you.

When you receive notice to report, you should notify your immediate supervisor so that if work
requirements necessitate postponement of jury duty, one may be requested. If in connection with
jury duty you are dismissed early on a particular day or dismissed for a complete day, you will be
expected to return to work. For purposes of overtime calculation, jury duty leave will not be
considered.

Be sure to turn in your jury attendance verification to Human Resources as soon as possible.

                                                                                                  25
MILITARY LEAVE

INSPIRE encourages eligible employees to serve in the uniformed services. Both state and
federal law provide employees with the right to take leave in order to serve in the military. At the
federal level, military leave rights are governed by the Uniformed Services Employment and
Reemployment Rights Act, commonly referred to as USERRA. This policy discusses military
leave under USERRA. In addition, almost all states impose additional obligations on employers
with respect to military leaves. USERRA effectively establishes a “floor” for the protection of
employees’ rights; states can implement greater protections.

Eligibility for Leave

Employees will be paid the difference between their base salary and their military pay for one tour
per year not to exceed ten working days per calendar year for reserve duty activities. Any military
leave over ten days per year may be treated as vacation, floaters days or unpaid leave.

The uniformed services include the Army, Navy, Marine Corps, Air Force, Coast Guard, Army
National Guard, Air National Guard, Commissioned Corps of the Public Health Service and any
other category of persons designated by the President of the United States in time of war or
emergency. The uniformed services also include participants in the National Disaster Medical
System (“NDMS”) when activated to provide assistance in response to a public health emergency
or to be present for a short period of time when there is a risk of public health emergency, or when
they are participants in authorized training.

Service consists of the performance of any of the following on a voluntary or involuntary basis:
active duty, active duty for training, initial active duty, inactive duty training, full-time National
Guard duty and absence from work for an examination to determine fitness for such duty. Total
military leave time may not exceed five years during employment, except in special
circumstances.

Notice of Leave

Advance notice of leave is required, preferably in writing. Please provide your supervisor with as
much advance notice as possible of any anticipated leave of absence for military duty or training.
Accrued vacation will be paid during military leave at your request. Employees on military leave
may elect to continue their health plan coverage at their own expense for up to 24 months or
during service, whichever is shorter.

Reinstatement

In order to be eligible for reinstatement, the employee must have provided advance notice of the
military obligation and have completed his or her service honorably. Employees who are absent
                                                                                                    26
from work 30 days or less or who are absent to take a fitness exam must report to work at the
beginning of the first regularly scheduled work day following completion of service, after allowing
for the safe travel home and 8 hours of rest. If the employee serves 31 to 180 days, he or she
must apply for reemployment within 14 days after completing service. If the employee has served
181 days or more, he or she must apply for reemployment within 90 days after completing
service.

As with other leaves of absence, failure to return to work or to reapply within applicable time limits
may result in loss of reemployment rights. Temporary employees may not be eligible for
reinstatement following military leave and reinstatement may not be required for other employees
in some circumstances. Full details regarding reinstatement are available from [insert appropriate
management representative, department].

In general, an employee returning from military leave will be reemployed in the position and
seniority level that the employee would have attained had there been no military leave of
absence. If necessary, the Company will provide training to assist the employee in the transition
back to the workforce.

An employee returning from military leave is entitled to any unused, accrued vacation benefits the
employee had at the time the military leave began. Upon reinstatement, the employee will accrue
vacation benefits at the rate he or she would have attained if no military leave had been taken.




                                                                                                    27
  DISCIPLINARY ACTION, TERMINATION AND/OR RESIGNATION

POLICY

IT IS THE COMPANY’S GOAL THAT THE FOLLOWING PROCEDURES BE FOLLOWED WHEN
(1) DISCIPLINARY ACTION IS REQUIRED AND (2) PRIOR TO ALL TERMINATIONS OF
EMPLOYMENT, EXCEPT TERMINATION DUE TO A REDUCTION-IN-FORCE AND/OR
BUDGETARY REASONS. HOWEVER, THE COMPANY RESERVES THE RIGHT, IN ITS SOLE
DISCRETION, TO ALTER OR MODIFY THESE PROCEDURES IN ANY PARTICULAR CASE AS
THE NEEDS OF THE COMPANY MAY DICTATE. THE INFRACTIONS THAT ARE NOTED IN
THIS SECTION ARE NOT AN EXHAUSTIVE LIST. NOTHING IN THIS HANDBOOK SHOULD
BE CONSTRUED AS LIMITING THE COMPANY’S RIGHT TO RELEASE OR DISMISS ANY
EMPLOYEE FOR ANY REASON WHATSOEVER. THE COMPANY RESERVES THE RIGHT TO
DETERMINE, DEPENDING ON THE CIRCUMSTANCES, WHETHER DISMISSAL OR OTHER
DISCIPLINARY ACTION IS APPROPRIATE (WITHOUT ANY PRIOR WARNINGS, PROBATION
OR SUSPENSION).

DISCIPLINARY ACTION

Warning

If a supervisor determines that an employee is not satisfactorily meeting the requirements of the
job, a warning may be given. The warning may be given as part of a conversation in which
improvements are suggested or as part of a formal or informal performance appraisal or annual
performance review.

Probation

When a performance problem is such that an employee is not satisfactorily performing in one or
more areas of his/her position, a written notice of probation for a specific period of time may be
given to an employee. The probation may also take the form of a written performance appraisal
signifying areas that need improvement. The employee will be asked to sign this document to
indicate he/she understands the consequences involved.

At the end of the probation, the employee will be notified as to the status of his or her
performance. Should an employee be unwilling or unable to respond successfully to this
documented probation, release or dismissal will follow. The Company reserves the right to
terminate any probationary period and to proceed with further disciplinary action, as the
circumstances may, in its discretion, warrant.

Human Resources should be consulted prior to any warnings or probations being issued. The
establishment of a probationary period does not alter the at-will nature of the employment.


                                                                                                28
Suspension

In certain cases, such as when a serious offense has occurred, the employee has not met the
minimum standards of a warning or where the circumstances make it appropriate, the Company
may wish to seek additional information and consultation before making a final determination. In
these cases, the employee may be suspended with or without pay until a determination is made.

TERMINATIONS

There are two kinds of terminations: COMPANY INITIATED and EMPLOYEE INITIATED.

COMPANY INITIATED - Human Resources must be contacted (except in extenuating
circumstances) before any termination can occur or any notice of termination is given.

Dismissal

A dismissal can result from, among other things, employee misconduct, unsatisfactory
performance or breach of Company policies and procedures. Infractions that may involve
immediate termination include, but are not limited to:

     •   Harassment of other employees;
     •   Working while intoxicated or under the influence of a controlled substance;
     •   Theft, destruction of unauthorized removal of Company property, documents or records;
     •   Disloyal or dishonest conduct;
     •   Falsification of Company records or documents;
     •   Submission of improper or inaccurate expense reports or other abuses of the expense
         account procedures;
     •   Breach of confidentiality policy;
     •   Insubordination or refusal to take reasonable direction from supervisors;
     •   The unlawful manufacture, distribution, dispensation, possession or use of illegal drugs
         on Company property;
     •   Making malicious, false or derogatory statements that may damage the integrity of the
         reputation of the Company, its employees or its clients;
     •   Misrepresentation or withholding of pertinent facts in securing employment;
     •   Distributing or posting information detrimental to the best interests of the Company;
     •   Conviction of a crime, the nature of which may affect the employee’s continued work
         assignment;
     •   Possession of a weapon on Company property;
     •   Exhibiting violent, threatening or abusive behavior.




                                                                                               29
Examples of misconduct that may call for a warning, suspension, probation and/or immediate
dismissal include:

     •    Frequent absences, lateness or failure to follow established work hours;
     •    Excessive use of telephone for personal business;
     •    Inefficiency, incompetence or negligence in the performance of duties;
     •    Refusal or inability to improve job performance in accordance with written or verbal
          direction.

Release

The Company may also initiate termination based on the need to reduce staff or budgets,
reorganization of the Company or its clients.

EMPLOYEE INITIATED

Resignation

Resignation is an employee-initiated termination. This includes failure to return from a leave of
absence and an employee’s abandonment of his/her position.

We ask that a minimum of two weeks notice be offered by employees who resign. Once notice of
resignation is given, employee is expected to work the full two week period and is ineligible for
any paid leave (such as vacation, sick and/or floater) during the two week period.

SEVERANCE AND/OR WAGES IN LIEU OF NOTICE

Employees who are released or dismissed from full-time employment may be eligible for
Severance/Wages in Lieu of Notice income assistance. The amount of Severance/Wages in Lieu
of Notice, and whether to grant such payment, is determined by the length of employment,
position, reason for termination and related circumstances, and is within the Company’s sole
discretion. The Company reserves its rights not to provide Severance/Wages in Lieu of Notice
income assistance to employees, as it may determine appropriate under the circumstances.

SEPARATION

Your last paid day will be your last day actually worked. You may not terminate effective on a
weekend or holiday.

We expect that you will leave the premises on your termination date. Further use of Company
facilities requires the specific approval of senior management.




                                                                                               30
Before you leave the Company for any reason, you will be asked to repay all advances, loans or
other obligations, or expenses that you have not accounted for. Additionally, you must return any
Company property you were using. You may not take any Company documents with you, unless
written consent is obtained from senior management.

UNUSED VACATION PAY

Upon separation with the Company you will be eligible to receive payment for any earned and
unused vacation time calculated under the Company’s vacation policy.

Should termination occur prior to earning vacation days you have taken, the Company will adjust
your final pay accordingly, or you must reimburse the Company for those days.

CONTINUATION OF BENEFITS

Health, Dental, Prescription Card, Vision Care and Flexible Spending Accounts

Your health, dental, prescription card and vision care plan coverage ceases on your last paid
workday.

Under the guidelines of the Consolidated Omnibus Budget Reconciliation Act (COBRA), all
terminating employees who had elected Company health coverage may be eligible to extend their
coverage for up to (18) months. Also under the guidelines of the Consolidated Omnibus Budget
Reconciliation Act (COBRA), all terminating employees who had elected to participate in the
Unreimbursed Medical portion of the Flexible Spending Account may be eligible to continue
participation until the end of the plan year. Contact your Human Resources Representative for full
details.

OTHER COVERAGES

Your Life Insurance, (Voluntary or Company provided), Accidental Death and Dismemberment,
Short Term Disability (STD) and Long Term Disability (LTD) coverage cease upon the last day of
active employment. You may convert your Voluntary Insurance under a Voluntary Term Life Plan.
Contact Human Resources for further information.

RETIREMENT PLANS

All contributions to your 401(K) Savings Plan cease upon termination. You will be notified by the
Human Resources Department regarding details of distribution from the Plan.




                                                                                                31
                                          BENEFITS

INSPIRE’S HEALTH PHILOSOPHY

INSPIRE is committed to providing our employees with the best Health Benefits our money can
buy. It is our philosophy that no INSPIRE employee will be without Health Insurance Coverage!
Our employees have the opportunity to choose the level of Health Care coverage they desire (the
“Free” Base Plan or the “Buy-Up” Full Plan) in order to meet the needs of themselves &/or their
family. The company provides the following insurance programs to all regular, full-time employees
at no cost:

     •   Health Insurance (Base Plan - Medical & RX Only)
     •   Group Life & Accidental Death & Dismemberment Insurance
     •   Short & Long Term Disability Insurance
     •   Workers Compensation Insurance

INSURANCE PROGRAMS

INSPIRE offers our employee's the opportunity to “Buy-Up” the Health Insurance to a “Full Plan”
that includes Dental & Vision Coverage, and has lower deductibles and co-insurance limits than
the Base Plan, at a minimal cost to the employee. Please refer to the Summary of Benefits or the
Summary Plan Descriptions available on our intranet for a detailed explanation of the coverage
and costs of the Base and Full Plans, or contact the Human Resources Department.

Dependent coverage under INSPIRE's Health Insurance is available at the employee's expense
based on satisfaction of eligibility requirements. Dependent premiums are outlined on the
Summary of Benefits available on INSPIRE's intranet or from the Human Resources Dept.

Benefit Effective Dates

The Health Insurance Plan is effective on the thirty-first day after regular full-time &/or regular
part-time employment begins. Group Life, AD&D and Long Term Disability Insurance become
effective on the first of the month following 30 days of regular full-time or regular part-time
employment begins. Short Term Disability Insurance has a six-month eligibility period.

Benefit Claim Forms & Plan Documents

Claim forms for all benefits (Medical, Dental, Vision, Flex, & Disability) are available on INSPIRE's
intranet and should be sent directly to the administrator of the specific plan for processing. All
Summary Plan Description(s) &/or Welfare Benefit Plan documents for each benefit offered is
available on our intranet. Please refer to the Summary of Benefits or the corresponding Plan



                                                                                                   32
Document      for detailed explanations of the benefits available &/or the premiums. If you are
unable to print the documents from the intranet, please contact Human Resources for a copy.

401(K) RETIREMENT SAVINGS PLAN

The Company sponsors an IRS qualified 401(k) Savings Plan. All regular full-time and regular
part-time employees of the Company will become eligible to participate in the plan on the first of
the month following 30 days of employment. Details with regard to employer contributions,
employee voluntary contributions, manner of funding allocations and eligibility are covered by a
separate summary plan document which will be distributed to each employee at the start of initial
employment. Employer contributions are effective the first of the month following one-year from
hire date.

FLEXIBLE BENEFIT PLAN

The Company participates in a Flexible Benefit Plan, established under Section 125 of the
Internal Revenue Code, better known as a Cafeteria Plan.

This plan allows employees to pay for employer sponsored medical insurance premiums, out-of-
pocket medical expenses and dependent care with pre-tax dollars.

Eligible employees may begin participation one-month after regular full-time and regular part-time
employment begins. Each January 1st you can change your election for the next calendar year.

Further details are provided by a Summary Plan Document distributed to each employee at the
time of initial employment.

EMPLOYEE ASSISTANCE PROGRAM (“EAP”)

INSPIRE has implemented an Employee Assistance Program through ComPsych - Guidance
Resources Program that is free to all INSPIRE employees and their family members. The EAP
offers professional & confidential counseling services, legal services, financial services &
guidance resources or referral services at no cost to the employee. Information and wallet cards
for the EAP are available on our intranet or contact Human Resources.




                                                                                                33
                                       IN GENERAL

ACCIDENTS AND FIRST AID

In a medical emergency, contact your Human Resources department. For minor injuries,
bandages and other supplies usually are available. If you have a chronic medical condition that
may require special or emergency treatment, please advise Human Resources of the name and
telephone number of your physician in the event the Company needs to contact them on your
behalf.

CELL PHONE POLICY

INSPIRE reimburses cell phone charges based on client and agency necessity. All cell phone
expenses must have prior approval by your Supervisor prior to use and reimbursement of
expenses. Please refer to the Travel & Business Expense Policy section of the handbook for
information regarding cell phone expenses and submission for reimbursement. It is INSPIRE’s
expectation that all employees exercise necessary precautions to ensure safe usage of cell
phones and to abide by any Federal, State or Local laws pertaining to the same.

COMPUTER USE POLICY

INSPIRE invests significantly in the most up to date technology to provide our employees with the
tools needed to perform the duties required of them. With this investment it becomes the
responsibility of all employees to help maintain our assets in proper operating condition. The
following are general policies to be adhered to by all Company employees.

General Computer Use

Only authorized employees (including contracted employees) that have a valid computer account
may use computers or shared computing resources. Computers may be used for authorized
business purposes only. You may not use the computers to view or download information from
the Internet, which you are not authorized to view or download.

Only authorized computer support personnel or their agents may install computers, software or
devices that connect to INSPIRE Networks. End users are not permitted to install software from
any source.

All hardware and information (files, databases, electronic mail, etc.) on INSPIRE systems are the
property of the Company and considered proprietary and confidential.

Each employee is expected to be responsible for the proper use of computing and network
resources. Notify your computer support personnel at extension 810 before attempting to run


                                                                                               34
anything from a new, unknown or unsure resource. If you are not sure, ask support at 810.
(Examples include large database queries, copying large files to other locations across WAN,
etc.)

The transmission of inappropriate messages or material in any format including obscene
language and images is prohibited.

Users are responsible for the physical well being of the computer equipment, including but not
limited to, laptops, modems and other peripherals. All problems or damage to any hardware or
software should be immediately reported to support at Dallas extension 810.

Security

No one shall knowingly endanger the security of any Company computer or network. Passwords
are to be kept confidential and changed according to schedule. No one shall misrepresent his or
her identity or relationship to the Company for the purpose of obtaining or using computer or
network privileges.

Compliance to Software Licensing

It is the Company's policy to only use legally licensed software or music. Unlawful installation or
duplication of software, music or any other copyrighted material is prohibited. INSPIRE IS
Support will delete such files without prior notification.

Licensing and copyright violations are subject to applicable federal and state laws; fines up to
$250,000 per occurrences; and termination of employment.

E-Mail and Other Communications

As a Company employee, you may have the right to use the Company's voice mail and e-mail
systems. The Company will assign you or you will have the opportunity to select password(s)
enabling your access to these systems. You have the affirmative duty not to disclose your
password(s) to third parties and to insure the confidentiality of your password(s), to help maintain
the integrity of these systems.

You are also required to maintain your combined email storage on the network below 500 mgs
and should never exceed 750 mgs or you will be out of compliance.

The Company reserves a property right in all communications transmitted or stored on its voice
mail and e-mail systems. Your right to use these systems is subject to the Company's right to
monitor or read the voice mails and e-mails you transmit and receive at any time. You may use
the Company's voice mail and e-mail systems for legitimate business purposes only. Any non-


                                                                                                  35
business “announce” e-mails MUST obtain prior approval from the HR Director. These systems
should not be used to discuss sensitive business matters, such as non-public or confidential
information. You should always remember that, notwithstanding the Company's efforts to maintain
the integrity of these systems, unauthorized access by those outside the Company is possible.
Please do not use the Company's voice mail or e-mail systems to communicate personal matters.
Be aware that if you use these systems to transmit confidential personal information, you do so
with knowledge of the Company's right to monitor or read such communications. Under no
circumstances may you use the voice mail or e-mail systems for harassing, offensive or abusive
communications.

Blogging

We recognize that employees may engage in “blogging” while off duty. “Blogging,” for purposes
of this policy, means posting information on one’s own, or on someone else’s, blog, Web log,
journal or diary on the Internet. “Blogging” also includes any other form of posting information on
the Internet, such as postings on a personal Web site, social networking or affinity Web site, on a
bulletin board, or in a chat room.

Employees who engage in blogging should be mindful that their postings, even if done off
premises and while off duty, could have an adverse affect on the Company’s legitimate business
interests. For example, the information posted could be the Company’s trade secret or
confidential business information. In addition, some readers may view you as a de facto
spokesperson for the Company. To reduce the likelihood that your personal blogging will have an
adverse affect on the Company, we ask that you observe the following guidelines:

   •   Do not engage in blogging using any corporate, electronic resources.

   •   Your blogging is subject to all of the policies in this Handbook, including but not
       limited to “Unlawful Harassment”, “Standards of Conduct”, and “Use of Electronic
       Resources.”

   •   If your blogging includes any information related to the Company, please do the
       following:

       o   Make it clear to your readers that the views expressed are yours alone and that they
           do not reflect the views of the Company, by stating, for example, “The views
           expressed in this blog [or blog posting] are my own. They have not been reviewed or
           approved by the Company.”

       o   Do not defame or otherwise discredit the products or services of the Company, their
           partners, affiliates, customers, vendors, or competitors.



                                                                                                 36
       o   Do not use the Company’s logo, trademark, or proprietary graphics or photographs of
           the Company’s premises or products.

   •   You also should consider the following if your blogging includes any information
       related to the Company:

       o   Inspire has spent substantial time and resources building its reputation and good will.
           These are valuable and important corporate assets. Before you make any posting in a
           blog that identifies yourself as an employee of the Company, or that identifies the
           Company please consider whether you are damaging the Company’s reputation. If you
           are uncertain, you should consult your supervisor or [insert appropriate department or
           entity] before making the posting.

       o   You are more likely to resolve complaints about work by speaking directly with your
           coworkers, supervisor or other management-level personnel than you are by posting
           complaints in a blog or online. If you, nonetheless, decide to post complaints or
           criticism, avoid doing so in a way that is defamatory or damaging to the Company, or
           any of the Company’s employees or be prepared to face the possible consequences.

These policies apply even if your blogging is anonymous or under a pseudonym. If you do
engage in such blogging, you should be aware that in appropriate circumstances we will take
steps to determine your identity.

We may request in our sole and absolute discretion that you temporarily confine your blogging to
matters unrelated to the Company if we determine this is necessary or advisable to ensure
compliance with securities regulations or other laws.

If you need clarification of any aspect of this policy, contact your supervisor. Failure to comply
with this policy may lead to discipline up to and including termination and if appropriate, we will
pursue all available legal remedies.

PDA/Phone E-mail Policy

INSPIRE supports the use of PDA and Phone E-Mail for company business. Equipment and
service agreements are the responsibility of the individual employee. At this time INSPIRE does
not support Blackberrys.

Reimbursement of usage charges follow the same policy as cell phones and are further detailed
in the Travel and Entertainment section of the Handbook.




                                                                                                 37
Virus Protection

Floppy disks received from outside vendors and services must be checked to be free of computer
viruses before being used in INSPIRE's computers.

No one shall create, install, or knowingly distribute a computer virus, Trojan Horse, or other
similar program on any INSPIRE computer or network facility.

It is violation of Company policy to disable virus detection or prevention software.

Purchasing

Purchase of all technology products (including hardware, software, service &/or maintenance
agreements,) must be processed through INSPIRE's IS department to assure full integration with
our Operating System and compliance with licensing requirements.

Placing Files on the NT Server Procedure

Emailing large Power Point presentations is inefficient use of our email services Presentations
should be stripped of background formats until they are final. Large presentations should be
posted to the NT file for sharing.

   1. Select “Start” on your desktop
   2. Go to “Run” on the menu and select
   3. Type “\\NTFILE\Common” and hit your enter key
   4. Create a folder using “File” on your desktop or use an existing folder as your save as
      destination.
   5. Inform your work group where it is located.

Files over 30 days old will be automatically deleted.

CONFIDENTIAL INFORMATION

Your Confidential Information

The Company maintains records on your employment history and performance, personal history
and information. We respect the confidential and private nature of this information. We will not
release these records to anyone outside of the Company and its agents without your permission,
except as required by law.

It is important that you advise Human Resources of any changes to your personal information
such as changes of name, address, telephone numbers, marital status, tax withholding status,


                                                                                              38
degree completion, beneficiary changes or other family status changes. It is YOUR responsibility
to notify us of these changes as soon as possible.

Our Confidential Information

As an employee of INSPIRE you may have access to personal and confidential information. All
INSPIRE business must be kept confidential. You may be required to sign a Confidentiality
Information Agreement to this effect.

EMPLOYEE REFERRAL BONUS PLAN

As an incentive for employees to refer qualified candidates for employment consideration,
INSPIRE offers an Employee Referral Bonus. An Employee Referral Bonus (revised effective
3/1/05 as outlined below) will be paid for candidates referred by an active employee, excluding
relatives or those under employee's supervision. One half of the bonus is paid after the
candidate's hire date and the balance after completion of six months of employment. A complete
copy of the plan is available on the intranet or contact Human Resources.

     $1,000   For Account Supervisors, Account Directors & Senior Level Management Positions
              (Ex: MIS Director, Controller, Media Director, etc)
     $ 500    For all other positions

EMPLOYEE RELATIONS

As INSPIRE's family continues to grow, the celebration of life events become an integral part of
such growth. To assure consistency the following guidelines will be followed pertaining to
company expenditure relating to employee relations:

Birthdays                  Celebrated by co-workers with no company reimbursement
Bridal &/or Baby Shower    Celebrated with co-workers with INSPIRE donation of $25 for
                           food &/or other supplies
Flower Deliveries          Contact Debbie Andaverde for all Employee and Client related
                           Requests. This will help in eliminating duplication of orders and for
                           tracking and managing budgets.
Holiday Parties            To be determined by the Board and announced annually
Lunches/Meals/Drinks       No company reimbursement if a client is not present
New Hire Lunches           Lunch will be reimbursed for each new hire, and respective
                           Supervisor. One other staff member may attend lunch. Maximum $15
                           per person. Other arrangements must be approved in advance by Pat
                           Kempf or Rob Boswell.




                                                                                              39
EMPLOYMENT VERIFICATION AND REFERENCES

All calls requesting information on current or past employees are to be forwarded to Human
Resources. You should not give out any information pertaining to references or employment
verification for former or current employees.

Additional information (salary, etc.) must be requested in writing. The Company reserves the right
to request the employee’s consent prior to providing any such information to an outside source.

Supervisors may only provide personal letters of recommendation for employees after consulting
with Human Resources.

GIFT POLICY

Inspire manages enormous amounts of money on behalf of our clients. With that privilege and
opportunity, also comes responsibility. We must always remember that the dollars that we
allocate are not our own and that we must always be regarded as good stewards of our clients
funds and that our placement of their funds are above reproach.

With this in mind we have listed below the company’s expectations on guiding how we respond to
common business practices within the Advertising community.

   •   Inspire employees may not accept any payments, fees, special privileges, vacations,
       pleasure trips, use of recreational facilities or vacation homes, loans, (other than
       conventional loans from financial institutions) from any person or business organization
       that does or seeks to do business with, or is a competitor of, the Agency.

   •   With respect to tangible gifts, any employee may not accept a gift having a fair market
       value of more than $50 from any such person, organization or client.

   •   Sporting or Cultural event tickets received from any person or organization will be offered
       to the client first. In the event that the client cannot use the tickets, your department
       management may grant permission for you to use the tickets. If you are unable to identify
       a client recipient – please check with the President or Director of Operations of Inspire
       regarding the disposition of tickets. Tickets received at no cost will never be sold for
       financial remuneration by any employee of Inspire.

   •   Lunches and Dinners with the value of $75 per employee or less, that is offered in the
       course of doing business (i.e. presentations of a company’s proposals etc.) will be
       allowed.




                                                                                                40
   •       In general, it is the Agency’s policy that all business activities be conducted in such a way
           that the Company would be willing to make full public disclosure of all such activities if
           called upon to do so.

GRIEVANCES

Our goal is to maintain a comfortable working environment for everybody. We do this in several
ways:

       •    By treating each of you as an individual and encouraging your maximum development;
       •    By recognizing that each of you is essential to the success and growth of INSPIRE;
       •    By maintaining direct communications with all of our employees and ensuring that each
            and everyone of you can speak directly and openly with our management team.

We believe that this type of communication, without interference from any outside party, is best
for all concerned. Therefore, when you wish to express your problems, opinions, or suggestions,
you will always find an open door and an attentive ear.

As time goes by and INSPIRE grows, we will continue to listen and respond to your questions and
comments.

Resolving Problems

If you have a problem or complaint, we expect you to speak up and communicate directly with us.
You can take the following steps:

       •    First, talk to your immediate supervisor. Your supervisor is most familiar with you and
            your job and is, therefore, in the best position to assist you. Your supervisor works
            closely with you, and is interested in seeing that you are treated fairly and properly.
       •    If your supervisor cannot help you resolve the matter, you can speak to Human
            Resources who will give your problem or complaint prompt consideration.
       •    If Human Resources feels that the situation warrants further review, the matter will be
            discussed with the Human Resources Director or upper management as deemed
            appropriate.

Remember - it is always best to resolve problems right away. Little problems tend to turn into big
problems; facts become confused; resentment and anger builds up. It is always best to get things
off your chest before they get out of hand.

HIPAA

Federal standards govern the privacy of an individual’s health information. These standards are
contained within the Health Insurance Portability and Accountability Act of 1996 (HIPAA). You will

                                                                                                      41
find our Notice of Privacy Practices in its entirety on the intranet, or may obtain a copy from
Human Resources at any time. The HIPAA regulations require that INSPIRE provide employees
with the Notice of Privacy Practices, which will advise you of our privacy practices with regard to
your protected health information (PHI). PHI is defined as information about you, which is
maintained by INSPIRE to carry out certain health care operations such as eligibility, enrollment,
payment of premiums, and payment of claims on your behalf.

Any health information received by the INSPIRE Benefits staff is, and shall continue to be,
handled in a confidential manner. Although employees will not notice many of the new measures,
one of them requires health plan members to sign an authorization form allowing INSPIRE
Benefits staff to assist in resolving health care claim issues on the member’s behalf. These forms
are available on INSPIRE’s intranet.

If you have any questions after reviewing any of this documentation, please contact your Human
Resource Department.

NEPOTISM

In order to maintain impartiality and fairness in employee relations, we do not hire relatives of
employees when it would result in one immediate family member working under direct supervision
or authority of another immediate family member. If you marry someone while you are both in our
employ, the relationship of the two positions will be a factor to be considered for continued
employment of either or both parties.

OFFICE HOURS

INSPIRE's workweek begins on Monday morning and ends on Sunday night. Our regular office
hours are weekdays from 8:30 a.m. to 5:30 p.m. with one hour for lunch. Any exceptions for
individual employees must be approved by their immediate supervisor and with the stipulation that
it does not impede others in the performance of their job roles.

OFFICE SUPPLIES

All consumable office &/or computer supplies must be purchased through Office Depot. Items
purchased from any other supplier source must have written approval from Office Services prior to
purchase. The invoice for such items (or expense report submitted for reimbursement) must be
sent through Office Services for approval before submitting to Accounting for payment.

OUTSIDE PROFESSIONAL ACTIVITIES

You are expected to make your position at INSPIRE your only employment. Outside employment
is permitted only in exceptional circumstances. You must, therefore, report any outside



                                                                                                 42
employment or pro bono work to the Department Head of your office who will make the necessary
inquiries and issue approval if appropriate.

Failure to obtain the necessary approval is grounds for termination. Under no circumstances will
outside employment be approved if the outside employment would (1) actually and directly conflict
with Inspire’s essential enterprise-related interests, and (2) cause a substantial disruption of
Inspire’s business operations.

SECURITY AND PERSONAL PROPERTY

Each Company office takes all possible precautions to prevent thefts, but the Company cannot be
responsible for the safe keeping of personal property. Never leave anything of value unguarded,
whether or not it is locked up. Report all thefts immediately.

SMOKING POLICY

INSPIRE strives to balance the protection of the health, welfare and comfort of their employees
with the accommodation of individual preferences regarding smoking. We do not discriminate
against any person on the basis of tobacco use. This policy is not intended to dictate the personal
habits of any of our employees, but to ensure the comfort of all employees in the workplace and to
comply with the law as it applies to our Company.

Accordingly, INSPIRE offices are to be smoke-free environments. The smoking of tobacco
products will be permitted only in areas designated by the building management as a "Smoking
Permitted Area”.

SOCIAL MEDIA PROTOCOL

As social media continues to evolve, it’s become increasingly important that Inspire, Inspire
employees and Inspire offices have a defined approach for engaging within the medium. Social
media presents a great opportunity to promote the thinking here at Inspire, but also build and
leverage our company and personal brands through communication with consumers, colleagues,
peers and clients. Lastly, it enables us, by virtue of the smart thinking and sheer presence, to
expose our brand to new audiences (and, potentially, new clients).

It’s important to note that, just as our clients’ brand presence should have a consistent social
media presence, so should Inspire. This ensures that consumers aren’t seeing conflicting
messages about our brand. Company-oriented presence in the social media space is managed
by Moroch | PR. Any additional Inspire-oriented social media efforts should be cleared through
Moroch’s Director of Public Relations.




                                                                                                 43
We understand that our people are our greatest resource and source of promotion so we
encourage you to be personally active in the space and share your thoughts on what we can do
better to promote the Inspire brand and our clients.

These guidelines were developed based on research and trends within the social media industry,
leading companies and the Word of Mouth Marketing Association’s (WOMMA) Code of Ethics. As
a member of WOMMA, it’s very important that all of us follow these guidelines, which are
available online at http://www.womma.org/ethics/code.

Guidelines for Social Media Activities

Part A: Who Do These Apply To?
All Inspire employees and authorized independent contractors.

Part B:What Are the General Rules of Thumb?
      •Be transparent.
      •Act responsibly.
      •Write what you know.
      •Perception is reality.
      •It’s a conversation.
      •Ask yourself: Am I adding value?
      •Create some excitement.
      •Be a leader.
      •Obey the law. (This includes those involving copyright, privacy, testimonials/
       endorsements, disclosure and the terms of service for each social media platform.)
     • If it gives you pause, pause.
     • If you wouldn’t want your grandmother or client to see it, don’t do it.
     • Always stop and think about who is following you and how they might perceive the
       content you are posting.

What Should I Talk About?

Respect your audience and your coworkers. Remember that Inspire is a large, national
organization whose employees and clients reflect a diverse set of customs, values and points of
view. Don’t be afraid to be yourself, but do so respectfully. This includes not only the obvious (no
ethnic slurs, personal insults, obscenity, etc.) but also proper consideration of privacy and of
topics that may be considered objectionable or inflammatory, for example, politics and religion.
Remember, the people working on accounts here at Inspire are very closely associated with the
clients we represent. So, on your personal blogs, Twitter feeds, Facebook pages or any other
online presence, please use your best judgment. Regardless, it’s always a good practice to be
clear that the views and opinions expressed are yours alone and do not represent the official
views of Inspire, its affiliated companies and authorized independent contractors.


                                                                                                  44
How About My Activities on Various Social Media Sites?

You are asked to use discretion and follow these guidelines for all social media activities on any
social media platform or site (social networks, blogs, micro-blogs, forums, etc.) when it could
affect your work, our company or our clients.

Examples of types of activities:
   • Status updates and comments that reference your job, Inspire, its affiliated companies or
       any clients of these entities
   • Photos of private company functions (i.e. holiday parties)

Under no circumstances are you allowed to:
   • Post confidential or proprietary company or client information on the Internet
   • Post information about projects that are confidential, per the client or Inspire (always check
      with your department head, first, to know what is confidential)
   • Post work you or anyone at Inspire, its affiliates or its authorized independent contractors,
      helped create on behalf of a client onto your personal site(s) without documented
      permission by Pat Kempf (pkempf@moroch.com) and the client

If you choose to comment on third party blogs, sites, forums, etc. in relation to Inspire or
any of our clients, please keep the following in-mind:

   •   You inherently represent Inspire and any related entities.
   •   Maintain Transparency: An important guiding principle to online engagement is honesty
       and transparency. Clearly identify yourself, your affiliation with the entities listed above to
       establish why you’re qualified to respond to the topic in question.
   •   Provide Value: One way to ensure transparency and authenticity is to write clearly about
       what you know. Lead the conversation with your expertise and interests, and provide
       valuable insights that not only generate additional dialogue, but allow people to do their job
       or live their life better - or better understand Inspire’s business.
   •   Know the Outlet: Determine the nature of the outlet and the geographical reach to
       determine whether there are company or client political implications. When in question,
       please contact the Director of Public Relations at socialmedia@moroch.com.
   •   Be Positive: Choose appropriate opportunities to communicate the various positive news
       Inspire has to share. At the same time, focus on Inspire, and when possible, avoid
       negative references to any competitive businesses. Again, do not post content or
       comment on campaigns or business without clearing it through the Director of Public
       Relations at socialmedia@moroch.com.
   •   Manage Tone: The great thing about online dialogue is just that – it’s a dialogue, a
       conversation that allows you to connect with others in a more personal setting. In keeping
       with online commentary, allow yourself to maintain a conversational tone, while at the


                                                                                                    45
       same time, sharing useful information. Illustrate your comments with interesting examples,
       analogies and personal experiences to support the facts, and encourage others to submit
       comments in response to keep conversations going.

What Will Happen If I Do Not Abide By These Policies?

These guidelines apply to all. As an employee and therefore, representative of Inspire, corrective
action up to and including termination of employment may occur if these guidelines are not
followed. This includes any inappropriate commenting, photo posting, video uploading, blogging,
micro blogging or any other social media interactions on company time or equipment, as
determined by Inspire’s Board of Directors.

General Guidelines For Most Commonly Used Platforms

       Facebook
          o Registration – All current and future Inspire company or client-related Facebook
            pages must be registered, in-writing, with the Director of Public Relations through
            socialmedia@moroch.com. The site’s content and purpose must be approved.
          o Visual Specifications – All Inspire-related Facebook pages, fan pages and groups
            will adhere to the same “look and feel” of the official Inspire Facebook fan page.
          o Required Link-back – All Inspire-related Facebook pages must link back to Inspire’s
            official Facebook page.

       Twitter
          o Registration – All current and future Inspire company or client-related Twitter feeds
             must be registered, in-writing, with the Director of Public Relations
             (socialmedia@moroch.com). The feed’s content and purpose must be approved.
          o Twitter Name – All Inspire-related Twitter names are to be consistent and limited to
             company divisions pre-approved. They will all begin with “Inspire” and will be
             followed by the name (or abbreviation) of the entity, separated by an underscore.
             For example: @ Inspire_Movies.
          o Profile/Bio Content – The profile of each feed must include a mention of
             “@inspire_agency.”
          o Posting Tweets – The owner of the feed should use caution when Tweeting about
             clients and entities of Inspire.

       Blogs
          o Inspire and Affiliated Company Blogs– Alert Moroch’s Director of Public Relations
             at socialmedia@moroch.com when posting on Inspire’s blog.
          o Non-Inspire Blog – If you, as a representative of Inspire, choose to respond to or
             comment on another blog in relation to Inspire or our clients (outside of previously
             scope of work for client account management and execution), please give Moroch |


                                                                                                46
              PR a heads up about the issue and your intended response. Please adhere to the
              social media engagement guidelines referenced above.

        Flickr
            o Registration – All current and future Inspire-related company or client-related Flickr
               accounts must be registered with Moroch’s Director of Public Relations at
               socialmedia@moroch.com. The account/page’s content and purpose must be
               approved.
            o Posting photos – Use good judgment in posting photos – do not post photos that
               portray Inspire, its clients or competitors in a negative light or where you do not have
               the necessary permissions to post.
            o Captions – Include captions that are relevant.
            o Link-back – Where appropriate, link back to Inspire’s official Flickr page
               (http://www.flickr.com/photos/inspire_agency/).

        YouTube
           o Registration – All current and future Inspire company or client-related YouTube
             accounts and channels must be registered with Moroch’s Director of Public Relations
             at socialmedia@moroch.com. The account/channel’s content and purpose must be
             approved.
           o Posting Videos – Use good judgment in posting videos – do not post videos that
             portray Inspire, its clients or competitors in a negative light. Please ensure that you
             have permission and rights to post videos.
           o Profile/Bio Content – The profile of each feed must include a mention of Inspire and
             link-back when appropriate.

What Should Be in My Email Signature?

In addition to the policies established in the Inspire Employee Handbook the following social
media platforms may be included to an employee’s signature:
•    Twitter
•    LinkedIn
•    YouTube (restricted to an approved Inspire-affiliated site)

If, for example, an employee would like to add a link to all of these platforms, their signature
would look like this:

Name
Title

[inspire logo with tagline]



                                                                                                     47
XXX XXX XXXX phone
XXX XXX XXXX fax
XXX XXX XXXX cell (optional)

Twitter: @inspire_agency     @xxxxx (optional)
LinkedIn: www.linkedin.com/xxxxx (optional)
YouTube: www.youtube.com/xxxxx (optional)
www.inspireculture.com

If you choose to include your social media information in your signature, you should list your
information as a link.

Who Do I Call If I Have Any Other Questions?

Please feel free to contact Moroch’s Director of Public Relations at socialmedia@moroch.com.

TRANSFERS

Transfers may be initiated by the Company or requested by you. If you are interested in seeking a
transfer to another department, position, or geographic location, you should discuss the request
with your supervisor and then with Human Resources. A written request from you will be required.
Every consideration, based on available openings and qualifications, will be given to transfer
requests.

UPDATE YOUR FILE

Notify Human Resources via e-mail if you change your name, address, telephone number, marital
status, dependents, beneficiaries, etc. You will be notified if additional forms need to be
completed.

UNSOLICITED MATERIAL

It is our policy to reject without consideration or evaluation all unsolicited ideas from any and all
sources outside the Company.

When the Company receives unsolicited material in the form of artwork, ideas, etc., from
members of the general public, it is important that our established procedures be followed in
returning such materials. Any employee who receives such material should refer it immediately to
their Department Head.




                                                                                                   48
CONCLUSION

Should you be faced with any questions not covered in this Handbook, you are encouraged to
discuss them with your supervisor or Human Resources.




                                                                                        49
                TRAVEL AND BUSINESS EXPENSE POLICY


TRAVEL POLICY PURPOSE AND ENFORCEMENT

We have developed a travel policy to provide Inspire business travelers with a reasonable level of
service and comfort at the lowest possible cost, and to maximize our ability to negotiate
discounted rates with preferred suppliers in order to reduce travel expenses.

The purpose of this document is to ensure that employees have a clear understanding of the
policies and procedures for business travel and entertainment expenses incurred on Inspire’s
behalf:

       Inspire will reimburse employees for all reasonable and necessary expenses while
       traveling on authorized company business.
       Inspire assumes no obligation to reimburse employees for expenses that are NOT in
       compliance with this policy.
       Travelers who do not comply with this travel policy may be subject to delay or withholding
       of reimbursement and may be subject to disciplinary action after 3 policy exceptions.
       Instances when travelers don’t book the lowest air, hotel and rental car rates offered, will
       be noted by the travel counselor and included in an exception report to be reviewed by
       your immediate supervisor and management.

Any questions, concerns, or suggestions regarding this travel policy may be directed to
officeservices@moroch.com or Sally Johnston at sjohnston@moroch.com.

AIR TRAVEL

Reservation Procedures

All    air   travel   MUST     be     booked     through     American     Express     Travel     at
https://morochtravel.axo20.com.

Reservations should NOT be made directly with any airlines other than Southwest Airlines.

If conditions prevent you from booking or changing your travel arrangements on line, then please
call customer service at 1-800-327-2737. This service should only be used when no other means
is available.

Booking should be made as early as possible to take advantage of advance purchase discounts.
Travelers are expected to use the lowest logical published airfare, determined by the travel
counselor, and based on the following factors:



                                                                                                 50
         The route requires no more than one stop and does not increase the total travel time by
         more than 2 hours each way
         Departure/arrival time is no more than 2 hours before or after requested time
         Savings must be at least $200 to offset scheduling inconvenience

Class of Service

Travelers are expected to fly in coach class at all times. Upgrades to business or first class will
be at the Employee’s expense and are not an approved or reimbursed item.

Electronic Ticketing

Travelers should use electronic tickets whenever possible. At the time of reservation, travelers
will receive an e-mail confirmation and then sent an itinerary/invoice by e-mail once the ticket is
issued. At the airport, travelers present the confirmation number and a photo identification to
receive their boarding pass.

Travelers who forget or misplace the confirmation number must present proper identification
and/or the credit card used to purchase the flight.

Cancellations and Unused Tickets

Should travel plans change, travelers should either make the change online through American
Express Travel or by calling an American Express Travel Counselor as soon as possible to cancel
or alter the reservation.

If a trip is canceled after the ticket has been issued, an American Express ticket-tracking product
will automatically process a refund if applicable or will place the ticket into a database that will
hold for future travel on the same carrier.

Unused airline tickets or flight coupons must NOT be sent to the airlines and NEVER discarded
as these documents may have a cash value.

Tickets can be voided if the cancellation is done within 24 hours of the original ticket issue.

Traveler Profiles

All employees who travel at least once per year should create a completed traveler profile in the
MY ACCOUNT section of the American Express Travel site at https://morochtravel.axo20.com to
ensure that pertinent details and preferences are adhered to in the reservation process.




                                                                                                  51
The traveler is responsible for maintaining online all personal travel information changes such as
charge card numbers, delivery address, phone number, title, medical restrictions, special meal
requirements, and seat preferences.

LODGING

Making Hotel Reservations

Hotel reservations must be made through American Express Travel and NOT directly with the
hotel unless pre-arrangements have been made by a client or other third-party. Travelers are
required, whenever possible, to use:

       Properties where Inspire has a negotiated rate. These are listed on-line.
       Properties where American Express has a negotiated rate. These properties are
       highlighted as American Express preferred on the Travel Online Booking Tool.
       The least expensive property in MODERATE or similar hotel category.

Room Guarantee

Unless otherwise instructed, all hotel rooms will be guaranteed for late arrival with the Traveler’s
CORPORATE American Express card OR their INDIVIDUAL charge card.

Hotel Cancellation Procedures

Hotel cancellations made through American Express Travel should be cancelled by the time
shown on the Traveler’s itinerary (usually 4:00 p.m. – 6:00 p.m.):

       Travelers should record the cancellation number in case of billing disputes.
       Travelers will be held responsible and not be reimbursed for “no-show” charges unless
       there is sufficient proof that the billing is in error.
       Cancellation deadlines are based on the local time of the property.

Hotel Payment Procedures

Hotel expenses should be paid using the Traveler’s CORPORATE American Express card OR
their INDIVIDUAL charge card.

RENTAL CAR

Making Rental Car Reservations

Rental car reservations must be made through American Express Travel and NOT directly with
the car company unless pre-arrangements have been made by a client or other third-party.

                                                                                                  52
At the time of rental, the car should be inspected and any damage found should be noted on the
contract before the vehicle is accepted.

To avoid additional charges, every reasonable effort must be made to return the rental car intact,
on time and with a full tank of gas.

Class of Service

Travelers should book rental cars in the Economy or Mid-Size category, except for the following
situations:

       when the Traveler can be upgraded at no extra cost
       when three or more company employees are Traveling together
       when providing transportation for the client
       when cars in the authorized category are not available
       when transporting excess baggage such as event displays

Rental Car Insurance

Rental car insurance IS NOT included in the Inspire-negotiated rate. Therefore, Travelers should
DECLINE all rental car insurance coverage, including deductible, collision damage waivers, or
personal accident insurance. Any damages to the vehicle will be covered by the individual’s
insurance policy. Inspire will reimburse your deductible.

Rental Car Cancellation Procedures

Rental car cancellations should be made through American Express Travel. Travelers should
record the cancellation number in case of billing disputes.

Rental Car Payment Procedures

Rental car costs should be paid using the Traveler’s CORPORATE American Express card OR
their INDIVIDUAL charge card.




                                                                                                53
Rental Car Accidents

Should a rental car accident occur, Travelers should immediately contact the rental car company
and local authorities, as required. They should also contact Jo Rose at (214) 520-5106 or
jrose@moroch.com.

OTHER TRANSPORTATION

You are encouraged to use the most economical method of transportation, taking into
consideration the following options:

Complimentary Shuttle Service

In many cases, hotels and convention centers offer complimentary shuttle service. In situations
where you will not require a vehicle, please request from AMEX the most economical mode of
transportation.

Taxi Service

Taxi service may be an excellent alternative for single day trips or when your meetings take place
near the airport. You must request a receipt from the taxi driver and submit with your expense
report.

PARKING

Many off-airport-parking facilities offer discounted daily and weekly rates. You are encouraged to
use this service for airport parking. Request a receipt from the attendant and submit with your
expense report.

PERSONAL CAR USAGE

Travelers may use their personal car for business purposes when entertaining Inspire clients or
transporting company goods for delivery. The Traveler must carry adequate insurance coverage
for their protection and for the protection of any passengers.

Reimbursement for Personal Car Usage

Travelers will be reimbursed for business use of personal cars on a rate of $.51 CENTS per mile.
This amount covers any reimbursement for repairs to your personal car resulting from business
travel.

Business use is mileage in excess of commuting mileage if a personal automobile is used for
business Travel on a business day. All mileage must be documented in the detail description of

                                                                                                54
the ERPO. Mileage to EACH business location must be entered, not just the initial start point and
final destination. Mileage is only paid for business-to-business trips, per the IRS. Home to
business Travel is not a qualified business expense.

If you Travel from your home to a business, and the mileage is greater than from home to the
office, report only the excess miles incurred. If the distance is less, do not report it. Travel to the
office on the weekends is not paid.

Only in situations where your personal vehicle is less expensive than other modes of
transportation is use of a personal vehicle for a business trip authorized.

To be reimbursed for use of their personal car for business, Travelers must provide on their
expense report the date, location and purpose of the trip, mileage, and receipts for tolls and
parking. MapQuest documentation may be required by your supervisor before receiving approval.

Personal auto expense for relocating or transferring to another Inspire location will be reimbursed
based on gas receipts instead of the mileage rate listed above.

MEALS AND ENTERTAINMENT

Personal Meal Expenses

The Company will reimburse you for ordinary and necessary expenses incurred for business
meals and/or entertaining clients on behalf of the Company. To ensure expense deductibility
according to IRS guidelines, report business meals and entertainment expenditures on your
expense report, indicating the following for each expense:

       The date and place of each business meal or entertainment.
       Business purpose, client, and job number.
       Name, title, and business affiliation of person(s) for whom the expenditure was made.

When traveling with other members of the organization, it is critical that expenses be maintained
separate from one another. In situations where the expense must be shared, expenses are to be
paid by the most senior management member of the team.

Follow these guidelines regarding meals:

         Breakfast is reimbursable if your travel begins earlier than a normal breakfast hour and
         no meal is served by the transportation used, or if you were out-of-town the previous
         night.
         Lunch is reimbursable for all out-of-town trips, regardless of length of stay, unless
         provided by a supplier.


                                                                                                     55
         Dinner is reimbursable if you are away from your home office for the evening meal, or do
         not return home until after the normal dinner hour and no meal was provided by the
         transportation used.

Alcoholic beverages will be reimbursed only when business entertainment is involved where a
client is present.

TIPPING

       Waiters: Not to exceed 15 - 20% of the check; please include with the meal expense on
       your expense report.
       Taxis: Not to exceed 20% of the fare; please include the tip with the fare expense on your
       expense report.
       Bellhop/Porters: Not to exceed $2 per bag per each check-in and check-out.
       Airports: Not to exceed $3 per bag ($2 airline fee plus $1 tip per bag) at curbside check-
       ins (no tip for counter check-in).


TELEPHONE, FAX, INTERNET / WI-FI

Charges for communications made for business purposes will be reimbursed for all Internet, Wi-Fi
charges (incurred in restaurants, airports, hotels, etc.) while traveling.

 If you participate in a cell phone plan please use your cell phone as the primary means to make
any calls on behalf of the Company while traveling. Avoid dialing direct from the hotel. Avoid the
use of Inspire's toll-free numbers by calling your home office directly from you cell phone.

NON-REIMBURSABLE TRAVEL EXPENSES

Any expenses not detailed in this policy must have the advance written approval of your
Department Head. Most expenses of a personal nature are not reimbursed, even if incurred on a
business trip. Non-reimbursable items include but are not limited to:

       Upgrades to first-class air Travel, hotel suites, or luxury vehicles.
       Airline club memberships, frequent car and hotel renter programs.
       Articles of clothing or other personal items used for business purposes.
       Fines for parking, speeding, other violations.
       Grooming expenses: barbers, stylists, shoe shines, etc.
       Personal entertainment expenses: theater tickets, in-room/other movies, sporting events,
       etc. (Not to be confused with client entertaining.)
       Other personal expenses such as health club, personal reading material, babysitting, pet
       sitting or other items that you would customarily purchase for your own use.




                                                                                                56
PAYMENT METHODS

Airfare charges may be charged to the Inspire Business Travel Account (BTA), your
CORPORATE AMEX, or your INDIVIDUAL card. Hotel, car rental and other expenses must go
on your CORPORATE AMEX or your INDIVIDUAL card, not the BTA. When filling out the Travel
profile, specify the card to use for airfare charges. If you choose to charge your airfare to the
Inspire Business Travel Account (BTA), then all business related airfare will be charged to this
account for all air Travel. A Inspire ERPO must be submitted to remove the BTA charge from
your travel clearing account.

In the event the trip is not taken or purchased in advance, you will need to file an ERPO and note
that the trip has not yet occurred or was cancelled, in order to be reimbursed. The airfare will be
charged to your Travel clearing account. Once the ticket is used on a future trip you will need to
file another expense report to charge the trip and remove the expense from your Travel clearing
account.

Personal Use of Corporate Card

Corporate AMEX cards may NOT be used for personal expenses.

Corporate Card Billing and Payment Responsibility

Employees are responsible for paying their Corporate AMEX card bill in full within 30 days from
the statement date. Extended payments will not be accepted.

Failure to pay the account promptly may result in suspension or cancellation of charge card
privileges by AMEX.

Reporting Lost/Stolen Cards

Lost or stolen corporate cards must be reported immediately as the unauthorized use of stolen
cards is greatest in the first few hours after the theft.

To report a lost or stolen card, call 800-528-2122.

Cash Advances

A temporary cash advance, approximating the anticipated cash expenses of the trip, may be
requested. If a cash advance is required, submit a Travel/Cash Advance Request form within one
week of the trip and have it approved by your Supervisor. Cash advances must be settled by
submitting an expense report with receipts for the approximate amount of the cash advance. Any


                                                                                                 57
monies due the Company must be paid by check and submitted with the expense report. No
additional advances will be given until all outstanding advances over 30 days have been settled.

BUSINESS EXPENSE PAYMENTS

All business expenses that are not related to your personal travel arrangements are to be secured
and paid through INSPIRE GROUP. These expenses are not to be reserved or paid using your
personal credit card or your Inspire American Express card issued in your name. Business
expense examples include, but are not limited to:

       Hotel/Facility Reservations for client meetings and conferences
       Arrangements and payment advances/deposits for banquet setups, catering, meeting
       rooms, audio/visual equipment, other items for events, etc.
       Reservations for hospitality rooms and refreshments
       Production companies, contract labor, sub-contractors and related vendors

Please plan ahead for the above listed event payments and request either a vendor check or
request Inspire credit card payment by notifying Janda Hefner at jhefner@moroch.com or Brenda
Hodge at bhodge@moroch.com.

ERPO DOCUMENTATION
(Required in order to be reimbursed for expenses)

Inspire reimburses its employees for out-of-pocket expenses incurred on behalf of Inspire. Before
the Company can reimburse you, we need accurate and complete information from you in the
form of an expense report, (referred to an ERPO).

Submit your Expense Report with original travel / entertainment receipts to your Supervisor for an
approval signature prior to forwarding to accounting. Inspire endorses a 30-day guideline for
submitting your approved expenses to your Supervisor. This timeline ensures prompt client billing
and accurate record keeping for the agency. Any expenses submitted after 45 days will be
subject to a 10% penalty, which will be deducted from the report. If expenses are submitted after
45 days, additional time will be required for processing and will be excluded from the regular
weekly schedule.

Original receipts are required for all expenses, with the exception of certain tips. If no receipt is
submitted, it must be noted and fully explained on the expense report. Repeated "lost receipt"
occurrences will not be tolerated and will not be reimbursed.

Employees are encouraged to submit one ERPO for each trip taken. However, if more than one
trip is reported on the form, expenses should be grouped together to clearly separate each trip.



                                                                                                   58
Expense reports (ERPOs) will be processed every Friday for all expenses received by the close
of business from the previous week and processed through direct deposit. In the event that there
are questions, inaccurate or insufficient information, the expense report will not be processed, but
returned or held until resolved. An ERPO Notification Form will be emailed to the employee
detailing the problem. Please note in some instances, the ERPO will be returned in addition to
receiving the notice for correction.

Disregard or repeated failure to comply with the companies travel policy and documentation
procedures will result in corrective disciplinary action.

Terminology
ERPO – An ERPO is your Expense Report that is processed online and submitted to accounting
using the Advantage software’s Purchase Order application.

Receipt – Document(s) that provide a description of the expense, the amount, date, time and
place the expense was incurred. Generally, receipts include the form or method of payment
received as well. If payment is made with cash, the receipt must show this with the amount due
as zero. This provides the proof of payment required. A receipt may be an email confirmation or
an invoice. A receipt is required for all transactions.

Proof of Payment – Document(s) that provide the source of payment (a credit card number or
check reference). Proof of payment is needed to confirm the person submitting the expense
report is the person who paid for the expense. Often the receipt includes this detail.

However, if it is not included on the receipt, the following will also have to be provided along with
the receipt for proof of payment:

If a credit card purchase, a copy of your credit card statement is required. (Many banks have
account activity accessible online, instead of waiting for the monthly statements.)
Important: If your credit card number ends in 1005, please always provide a copy of your credit
card statement as confirmation the charge was charged to your card and not the Inspire Business
Travel Account card ending in the 1005.

If payment by check, a cancelled check is required.

If payment is made online then a printed receipt showing your account payment is necessary.
This includes payments made through your PayPal account, a bank draft, or credit card.

Issued To – The person who will be reimbursed for the expenses they paid. This is a field on the
Advantage Purchase Order entry screen. If you use someone else’s card, please provide that
person with all the necessary documentation provided from the vendor as a receipt for that



                                                                                                   59
person’s ERPO. If proof of payment is not satisfied, a copy of the charged person’s credit card
statement will be required.

Format
         ERPO(s) reimbursement must be submitted in the Advantage Purchase Order system at
         all times. Hand written reports are not acceptable.
         All receipts and backup must be stapled and submitted with a copy of the ERPO to
         Accounting.
         Small receipts (smaller than 8.5 x 5.5) must be taped down to letter size paper.
         Original receipts are required for all expenses. No copies will be accepted.
         The employee and their supervisor must sign the ERPO copy prior to submitting to
         Accounting
         Directors and Dept. Heads do not require approval.

Detailed descriptions must be filled out for the following:

         Client Entertaining – requires the name of the persons present and purpose of the meeting
         All client expenses must be coded completely and accurately
         Other Expenses, (i.e. fees, material, supplies, etc.) Must be clearly explained.
         Mileage – complete details with to/from and whether roundtrip or one-way. Further
         documentation is listed under personal car usage.
         Group Meals – requires the names of the persons present and purpose of the meeting
         Business Meal receipts while Traveling must be included even if they are included on your
         hotel folio and submitted separate from the hotel room charges.
         Business Meal reimbursements require two receipts. (1) Itemized detail receipt of charges
         and (2) receipt showing form of payment including any tips.




                                                                                                60
     HOW TO WRITE AN EXPENSE REPORT PURCHASE ORDER (ERPO)


Billable/Direct and Agency/Non-Billable Expenses

1.   Go to the main menu of Advantage. Double click on
     Purchase Order under Production/Applications.




2.   To open a new P.O., click on the white paper icon. A prompt will come up asking if
     you would like to continue with input. When you click on yes, a new purchase order
     number will be assigned. Then another prompt will ask if you want to copy from
     another P.O. (see examples below). If you do not want to copy from another P.O.,
     click on no.

     Important Note: You may only copy a P.O. at this prompt. Do not attempt to
     copy a P.O. once you have passed the copy prompt.




                                                                                      61
     If you want to copy from another purchase order, follow these instructions:

        •   Click the ‘yes’ button
        •   A P.O. query screen will appear.
        •   To find a P.O. you previously completed, enter your employee code in the first
            line underneath the ‘issued by’ column.
        •   Then click on the binoculars at the top of the screen. Every P.O. that you
            have written will appear.
        •   Once you have identified the P.O. you wish to copy, double click on the far
            left hand column (which does not have a column header) of the
            corresponding row for that Purchase Order.
        •   The P.O. you just selected will fill in on your current P.O. screen.
            Note: the P.O. # is the new P.O. #, not the number you copied.
        •   Important Note: The date issued copies the date and description from
            the old P.O. You must change this information.
        •   The Issued to and Issued by fields are automatically filled in.
        •   At this time you are free to modify, change, and add to the data on the
            screen.

3.   Enter an identifying name for the PO. Please include the date and main purpose of
     your expense report. This field is for reference only, but by including a date and
     good description in this field it will assist in searching for PO’s. (i.e. ‘ShoWest
     Convention” next to the P.O. number)

4.   Issued By: Pick your name from look-up window or type in your code


                                                                                        62
5.   Issued To: Since you are requesting reimbursement, pick your name from look up
     or type in your code. If you are filling out an ERPO on behalf of someone else,
     please enter the name of the person to be reimbursed.

6.   Click on arrow at top to open a line number and begin inputting information. The
     row will be highlighted. One line is needed for every separate type function. For
     example, to record airfare, hotel and taxi you would use three lines.




          DESCRIPTION / DETAIL DESCRIPTION / DETAIL INSTRUCTIONS:

Description: For airfare, see below. Enter a description of the charge and name of the
vender, place of business or restaurant, etc. Include the date if it is a travel expense.
NOTE: This description will show up in online billing when the invoice comes in. It is also
included on the billing backup reports.


Detail Description: This field is used for several purposes based on the expense:
    • More detail such as group meal, client entertaining, and other expense detail.
    • For client entertaining and group meals you must include the date, names of the
       persons present and the purpose of the meeting.
    • For other expenses, please explain fully.
    • Mileage reimbursement – please include each business location “to and from” and
       if one way or round-trip (i.e., Round trip Dallas office to DFW Airport )
    • Additional space to clarify an expense for yourself or your supervisor.




                                                                                         63
Detail Instructions: Include any special instructions for processing or comments for
accounting.
    • Split code (split codes can be found at \\ntfile\acounting\production\splits)
    • If agency expense – additional information or GL Code (if known)
    • Details of the activity or purchase
    • Details that provides additional information to assist in billing/explanation.


              AIRFARE – ENTERING AMEX CHARGES ON YOUR ERPO

You will need to print a copy of your e-Invoice from AMEX Travel (which must also be
attached to your ERPO). This printout shows the trip detail, the amount of the airfare, the
AMEX Fee(s) and the last four digits of the credit card. (See sample below with
explanation.)




     **Along with the total airfare charge, the AMEX fee and the proof of payment is
     included.




                                                                                         64
                     Employee Paid Airfare Purchased in Advance

If you purchased a ticket on your personal credit card or your Corporate American
Express card for a trip you will be taking at a later date, and if you need to be reimbursed
for this charge now, you will need to send in an ERPO and note that the trip has not yet
occurred. In order to be reimbursed, the airfare will be charged to your personal TRAVEL
clearing account as an ADVANCE. Once the ticket is used on the trip you will need to fie
another ERPO for the trip and all of the expenses and deduct the airfare expense that you
already received. This will clear the ADVANCE from your Travel account.



A. Submit an ERPO for the Airfare Advance

   Description: Enter the airfare ticket number and date of travel using the following
   format:
   AA tkt.14205 dot:040108

       Airline (e.g., AA, Delta, SW, etc.) tkt. (enter last five digits of the ticket number)
                      dot: enter the Travel date month, day, year as shown

   Detail Description: ADVANCE - Employee paid airfare
   Detail Instructions: Employee GL Clearing Account # (accounting will fill in if you do
   not know this code)
   Job/Component/Function: Leave Blank
   Extended Amount: Enter the amount of the airfare including the AMEX fee




                                                                                                65
B. Submit an ERPO for the trip to clear your ADVANCE

When you received the payment for your airfare the charge was applied to your personal
Travel clearing account. A final ERPO is required to clear your personal TRAVEL
clearing account as well as charge all of the trip expenses to the client. To do this, you
will submit the ERPO as follows:




     1. On Line Number 1:
       Description: Enter the airfare ticket number and date of Travel using the following
       format:     AA tkt.14205 dot:040108

         Airline (e.g., AA, Delta, SW, etc.) tkt. (enter last five digits of the ticket number)
                     dot: enter the Travel date month, day, year as shown

      Detail Description: ADVANCE - Employee paid airfare
      Detail Instructions: LEAVE BLANK
      Job/Component/Function: Enter the job and component # and function code.
      Extended Amount: Enter the amount of the airfare including the AMEX fee.

     2. On Line Number 2:
       Description: Enter the same airfare ticket number and date of Travel using the
       following format: AA tkt.14205 dot:040108
       Detail Description: ADVANCE - Employee paid airfare
       Detail Instructions: Employee GL Clearing Account # (accounting will fill in if you
       do not know this code)
       Job/Component/Function: Leave blank
       Extended Amount: Enter the amount of the airfare and fee as a negative
       amount (credit). This entry will clear your advance account.

                                                                                                  66
                              Employee Paid Airfare

3. On Line Number 1:
  Description: Enter the airfare ticket number and date of Travel using the following
  format: AA tkt.14205 dot:021108

    Airline (e.g., AA, Delta, SW, etc.) tkt. (enter last five digits of the ticket number)
                   dot: enter the Travel date month, day, year as shown

 Detail Description: Employee paid airfare
 Detail Instructions: Leave blank (or add additional information for your
 reference)
 Job/Component/Function: Enter appropriate coding
 Extended Amount: Enter the full amount of the ticket including the AMEX Fee.




                                 Company Paid Airfare

• On Line Number 1:
  Description: Enter the airfare ticket number and date of Travel using the following
  format: AA tkt.14205 dot:021108

    Airline (e.g., AA, Delta, SW, etc.) tkt. (enter last five digits of the ticket number)
                   dot: enter the Travel date month, day, year as shown

  Detail Description: Company paid airfare
  Detail Instructions: Leave blank (or add additional information for your
  reference)
  Job/Component/Function: Enter appropriate coding
  Extended Amount: Enter the full amount of the ticket including the AMEX Fee.
                                           .
• On Line Number 2:
  Description: Enter the same information as line #1:AA tkt.14205 dot:021108

                                                                                             67
      Detail Description: Company paid airfare
      Detail Instructions: Leave blank
      Job/Component/Function: Leave blank
      Extended Amount: Enter the full amount of the ticket, including the fee(s) as a
      credit amount. This full ticket was charged to the Inspire Business Travel
      Account (BTA) and is not reimbursed to the employee.

      Entering both line items allows the entire charge for the airfare and to
      be billed to the client. The charge is then reversed since there is no
      reimbursement due to the employee.




Travel Advance Reconciliation

If you received a Travel advance for your trip then you must deduct this amount from your
ERPO.

On the last line of the ERPO enter the amount of the advance as a credit to reconcile and
remove this advance from your personal clearing account.

     • On the last line entry
       Description: Enter the date of your Travel Advance
       Detail Description: Add a description (if this is a partial use of a bigger
       advance)




                                                                                       68
Note: If your trip was cancelled and you are not scheduled to travel in the near future,
      you must notify accounting to clear your personal travel clearing account.


                 Detail Instructions: Employee GL Clearing Account # (accounting will fill in if you
                 do not know this code)
                 Job/Component/Function: Leave blank
                 Extended Amount: Enter the amount of the advance to be applied against this
                 ERPO.




                                                                                                  69
         ADDITIONAL ERPO INSTRUCTIONS FOR THE NON-AIRFARE EXPENSES

     1. For all client charges, enter the job and component number. If you do not know
        the job number then tab over and enter the client code, division code and product
        code. Then in the Job Number field you can select the job number. (This will
        shorten the list job numbers if you have to use the look up feature.)

     2. If this charge is for a split code leave the Job #, Comp & Function fields blank.
        Then list the split code, Comp & Function in the Detail Instructions field.

     3. For agency expenses that do not have assigned project or new business job
        numbers (such as supplies, reimbursement for recruitment expenses, office
        expenses, etc.) leave the Job #. Comp & Function fields blank.

     4. Function code: type in function code or double click for look up table. Leave this
        field blank if a split code is used or if this is an agency expense.

     5. Quantity: use this only for mileage. Enter the # of miles pertaining to the trip on
        that particular description line. Otherwise leave blank.

     6. Rate: use this only for the mileage reimbursement rate. The rate is .55 for trips
        incurred beginning July 1, 2011. Otherwise leave blank.

     7. In “extended amount” type in amount due. If you entered quantity and rate for
        mileage then the software will calculate the extended amount and the line total
        for you.

     8. Please note that “Attached to A/P” and “Marked Complete” are areas for
        accounting use only.

     9. Click on arrow at the top of the page to continue with the next expense/function.

     10. The instruction tab at the top is available for special instructions on P.O.’s,
         shipping and footer comments. This is not needed for ERPOs.


               PRINTING FORMAT FOR PURCHASE ORDERS & ERPOS

A One-Time Set-Up for Advantage and Citrix

When entering a PO into Advantage or Citrix, it is important that you print the PO/ERPO
using the correct formatting with proper logos and comment options.

        1. Either enter an existing Purchase Order number in the PO field or enter a new
           PO. If the P O already exists; the detail information will populate the screen.
           When you are ready to print the PO, click on the Printer icon.




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Once you click the Printer icon the screen below will appear.

   2. The first time you enter this screen RE-CLICK the Location ID to make sure
      you have selected the correct logo.




   3. From the drop down box, select the logo for the appropriate company and
      click OK.

                                                                                71
   •   01 - Moroch, 03 - INSPIRE!, 05 - NEXTMedia




4. Next, select the Print Options tab. Once you click the Print Options tab, the
   screen below will appear.




5. Click the box to “Save Selections as Defaults.” Then click ALL of the boxes to
   print (see above).

6. To test, click the Print Preview              button. You should see the format
   with the logo and all of the detail information as shown below.




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   To return back to the printer selection screen, exit out of the door.




7. Click the Printer icon and your PO will print to your designated printer.

   Make sure you complete these steps in both:
       a)   ADVANTAG directly from the office


               AND

       b)   ADVANTAGE through CITRIX (myapps.moroch.com).




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