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					 GLOBAL CASH DISBURSEMENTS

 Subject:                                                                                 Number:      GCD 100
                                                                                     Effective Date:   April 7, 2008
 Business And Travel Expenses
                                                                                       Supersedes:     GCD 100
                                                                                             Dated:    February 23, 2007


SCOPE
This policy applies to all employees of Xerox, controlled subsidiaries, and affiliates in North America, Europe, and all geographies
covered by Developing Markets Organisation (DMO).

Operating units have the option to institute more restrictive policies or guideline than those established in the policy or the expense
guidelines referred to in this policy. Where this option is selected the unit management is responsible for establishing the
inspection process and conducting the necessary compliance audits within the unit.

SUMMARY
This policy establishes the principles, responsibilities and practices required to reimburse employees for such reasonable and
legitimate business expenses that are necessarily incurred in the performance of their duties and which are within the guidelines
and spend limits as set out within this policy. Xerox adheres to the policy that all business practices should be carried out to the
letter and spirit of existing law and government regulations in the jurisdictions in which the Company operates.

Policy objectives are to:

          Provide a source of information for employees and management with regard to reimbursable business expenses

          Ensure proper level of management has authorized the expenditure

          Ensure all expenditures satisfy the requirements of the Xerox business ethics policy, and meet country specific related
           governance and requirements.
          Ensure that employees are fairly reimbursed for business expenses
          Establish standard practices for business travel reimbursement, and thereby provide for consistency across the operating
           units defined in the scope of this policy.

          Establish the specific receipts and documentation that employees must retain for submission with business expense
           reports to satisfy Xerox expense controls and country specific governance requirements.

          Identify specific upper limits by the type of expense in the guideline.
          Recognize that spend limits do not imply an entitlement or allowance.
          Inform employees that Xerox reserves the right to deny reimbursement for any incurred costs or expenses that are not in
           accordance with Xerox policies.

          Inform employees that Xerox reserves the right to deny reimbursement for any incurred costs or expenses that are not
           submitted for payment within the timeframe established in this policy.

          Where appropriate refer employees and management to a policy, guideline or process governing a specific expense




                                                       Xerox Internal Use Only
Form 54001 (3/2006) Administration            ETHICS and POLICY HELPLINE 1-866-979-0001                                        Page 1 of 34
 GLOBAL CASH DISBURSEMENTS

 Subject:                                                                               Number:      GCD 100
                                                                                  Effective Date:    April 7, 2008
 Business And Travel Expenses
                                                                                     Supersedes:     GCD 100
                                                                                           Dated:    February 23, 2007


DEFINITIONS
Define terms here

POLICY
Submission and Timing of Expense Claims
Timing
Normally, an employee should process a claim within 15 days of incurring the expense. Where an employee is on an extended trip
interim claims may need to be completed in order to keep the Corporate Credit Card balance current.
Submitting claims
Where available employees must use the E-Pay system to process and submit their expenses for reimbursement. An electronically
submitted and approved expense report and receipts are required for reimbursement. E-Pay is available through the Internet by
accessing the following link:
http://www.epay.xerox.com/

Employees who do not have Internet access may submit their expense reports in hardcopy.
In countries where E-Pay has not been implemented, employees should use the process designated by their organization.
Receipts and supporting documentation
Based on the business rules within each country the E-Pay system will prompt employees for required receipts. Some expenses
that were charged to the AMEX Corporate card will be required for submission (i.e. hotel receipt). Employees are required to
attach all required "original" receipts to their receipt transmittal form prior to submission to Financial Services. In the event that an
employee does not have an original receipt, the expense report will require a second level of approval. The AMEX Corporate
Card monthly statement is not an acceptable form of receipt documentation.
In countries where E-Pay is not available, follow the local rules regarding submission of receipts with expense claims.
All expenses claimed are to be for at the actual amount of the incurred expense unless the employee’s home country has specific
rules regarding subsistence or per diem allowance.
          Receipt rules are built into the E-Pay system and must be followed.
          Xerox reserves the right to refuse expense claims where proper documentation has not been provided
          Key receipts such as airfare, hotel and car hire are always required since the vendor can supply duplicates upon request.
           This rule applies to expenses that are claimed by an individual through the expense claim process.
          Receipt limit rules will be defined at the country level in order to comply with government regulations and VAT reclaim
           rules.
          Receipt processing, scanning and storage requirements will be defined at the country level.
          Employees are required to retain copies of expense claims and supporting documentation.




                                                       Xerox Internal Use Only
Form 54001 (3/2006) Administration           ETHICS and POLICY HELPLINE 1-866-979-0001                                          Page 2 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                               Number:     GCD 100
                                                                                                   Effective Date:    April 7, 2008
   Business And Travel Expenses
                                                                                                        Supersedes:   GCD 100
                                                                                                             Dated:   February 23, 2007


  Types of Business Expenses
  The following is the list of usual business expense types and the rules surrounding the expense type. While the policy is intended
  to set forth the general rules the business expense detail list is specific to the type of expense and is subject to periodic updates.
  For business expenses not covered in this list refer to the Corporate Purchasing Services site for your country.


 Expense Type                                                    Details                                                     Country Specific Limits
                                                                                                                General rules apply unless specifically identified


Business Travel -          Business travel expenses – employees must use the Corporate Credit Card
General Rules              for all business related expenses unless the card is not accepted. Credit
                           cards are generally accepted for all travel related expenses.

                           Employees should apply for the Corporate Credit card If they regularly
                           travel on behalf of Xerox (at least twice a year) and incur airfare, hotel,
                           meals while traveling, and rental car expenses directly billed to the
                           individual.

                           International Travel – Employees must check the Homeland Security Site
                           for travel restrictions prior to commencing a trip even if ticketed in advance.

                           Homeland Security site:

                           http://ticvoy.wrc.xerox.com/homeland/

                           Travel Recommendations / Alternatives

                                      Use audio conferencing as an alternative to travel whenever
                                       possible.
                                      Video Conferencing equipment must always be considered for
                                       internal meetings, prior to arranging travel.
                                      Limit travel to customer related or travel directly related to
                                       revenue.
                                      Limit the number of people on a trip to the critical few.
                                      Plan trips as early as possible to take advantage of special fares.
                                      Consider tactical ticketing such as nesting when traveling multiple
                                       times to the same destination to take advantage of lower airfares.
                                      Consolidate trips - Instead of taking two or more separate trips,
                                       consolidate travel into fewer trips.

Air Phones                 Air Phone usage is not reimbursable.

Air Travel                 Pre-Trip Approval                                                                    Pre-trip requirement:
                                                                                                                US:

                                                                   Xerox Internal Use Only
  Form 54001 (3/2006) Administration                    ETHICS and POLICY HELPLINE 1-866-979-0001                                                       Page 3 of 34
 GLOBAL CASH DISBURSEMENTS

 Subject:                                                                                         Number:          GCD 100
                                                                                           Effective Date:         April 7, 2008
 Business And Travel Expenses
                                                                                               Supersedes:         GCD 100
                                                                                                      Dated:       February 23, 2007



Expense Type                                                Details                                                     Country Specific Limits
                                                                                                         General rules apply unless specifically identified


                         Pre-trip approval form is required prior to booking flights.                         All domestic flights including United States,
                                                                                                               Canada, Mexico, Puerto Rico, Guam, Saipan,
                                                                                                               U.S. Virgin Islands and Caribbean require
                         The electronic Pre-Trip Approval form in E-Pay will automatically be                  management approval only.
                         forwarded to the appropriate manager for approval.
                                                                                                              All international and domestic airfare over
                                                                                                               $1500 requires two levels of management
                                                                                                               including Senior Leadership Team approval
                                                                                                               prior to making reservations
                         If E-Pay is not available then the local process for obtaining pre-trip
                         approval is required. An individual pre-trip approval is required for each      Canada:
                         person taking the trip. Itinerary changes do not require additional Pre-
                         Approval.                                                                            Domestic flights over $1500

                                                                                                              All International flights except United States,
                                                                                                               Canada, Mexico, Puerto Rico, Guam, Saipan,
                                                                                                               U.S. Virgin Islands and Caribbean.

                                                                                                              Two levels of management International travel
                                                                                                               requires Senior Leadership Team approval
                                                                                                               prior to making reservations

                                                                                                         Europe:

                                                                                                          All travel including airfare requires a pre-trip
                                                                                                          approval. Additional approval is required when
                                                                                                          traveling between sites where video
                                                                                                          conferencing equipment is available.

                                                                                                         DMO Countries:
                                                                                                         Pre trip approval from DMO is required in the
                                                                                                         following cases prior to ticketing:

                                                                                                                     All travel that includes airfare and
                                                                                                                      where the airline ticket is Business Class

                                                                                                                     All International travel, defined as travel
                                                                                                                      done outside DMO locations.

                                                                                                                     Travel where the airline ticket is over
                                                                                                                      $1500 USD.

                                                                                                                     Travel where the airline ticket is
                                                                                                                      Business Class

                                                                                                         Mexico:

                                                                                                                     Domestic trips must be approved by two
                                                                                                                      management levels prior to the
                                                                                                                      acquisition of ticket.

                                                                                                                     International trips must be approved by
                                                                                                                      the Executive Director of the area and
                                                                                                                      the Chief of a main directorate prior to
                                                              Xerox Internal Use Only
Form 54001 (3/2006) Administration                  ETHICS and POLICY HELPLINE 1-866-979-0001                                                      Page 4 of 34
  GLOBAL CASH DISBURSEMENTS

  Subject:                                                                                           Number:       GCD 100
                                                                                              Effective Date:      April 7, 2008
  Business And Travel Expenses
                                                                                                  Supersedes:      GCD 100
                                                                                                         Dated:    February 23, 2007



 Expense Type                                                 Details                                                     Country Specific Limits
                                                                                                             General rules apply unless specifically identified

                                                                                                                        acquisition of ticket.


Airline                   GENERAL

Flights                   Employees are required to book reservations > 14 days in advance to ensure
                          the lowest logical airfare as determined by the On-Line Tool/DTA based on
                                                                                                             Booking Agents
                          the following parameters:
                                                                                                             US/CA:
                          Booking Agent
                                                                                                             Xerox Travel On-Line
                          Employees must use the designated booking process. In most areas that will
                          be the on-line booking tool (XTO or CTO). If the trip requires agent
                          assistance the Xerox Designated Travel Agency (DTA) must be used.
                          Employees must not book directly with the airlines or through a non-               GB/IR/XNL:
                          sanctioned booking tool.                                                           For complex bookings please contact the off-line
                                                                                                             AMEX office directly.
                          All travel should be booked in advance using the available on-
                          line booking tool as follows:                                                      Direct booking of the following low cost carriers is
                                                                                                             permitted:
                          Fare basis class
                                                                                                             Easyjet, Ryan Air and Aer Lingus.
                          All domestic and international travel must be coach (economy class) with
                          the exception of international trips that are longer than 10 hours from the
                          international gateway city. When journey is 10 hours or longer, journey is
                                                                                                             DMO Countries:
                          defined as continuous air travel time from departure location airport to final
                          destination airport. The domestic segment does count towards the total             Use designated agency
                          travel time.
                          Lowest logical airfare
                          The lowest fare available is defined as non-penalty, penalty, or
                          nonrefundable fares within plus or minus two hour of requested arrival or
                          departure time (one hour for NA)
                          Travelers have the option to decline commuter (turbo-prop) flights over jet
                          service.
                          Travelers may choose a direct flight over a connection to their destination.

                          Preferred Carrier

                          All Xerox travelers must utilize Xerox preferred contact air carriers by the
                          Designated Travel Agency.
                          Airline Tickets

                          Electronic tickets are the norm. When electronic tickets are not available,
                          paper tickets are delivered to you via internal mail, or express delivery, prior
                          to departure. Airlines often charge extra for printing paper tickets.
                          Unused tickets must be returned immediately to the appropriate ticketing

                                                                Xerox Internal Use Only
 Form 54001 (3/2006) Administration                   ETHICS and POLICY HELPLINE 1-866-979-0001                                                      Page 5 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                           Number:        GCD 100
                                                                                               Effective Date:       April 7, 2008
   Business And Travel Expenses
                                                                                                   Supersedes:       GCD 100
                                                                                                         Dated:      February 23, 2007



  Expense Type                                                 Details                                                     Country Specific Limits
                                                                                                              General rules apply unless specifically identified

                           office.
                           Airfare Charges
                           Airline tickets will be charged to the individual’s American Express
                           Corporate Card.
                           If an employee does not have an American Express Corporate Card, the
                           airline tickets will be charged to the centrally billed Airline Billing Account.
                           This is limited to new hires, interviewees, and one time travelers who would
                           not otherwise need a corporate credit card.

Alternative travel         When a car is used for employee convenience rather than business need, the
means                      total trip reimbursement should not exceed the amount that would have been         US
                           incurred had air travel at lowest logical fare (>14 day advance price) been
(US Only)                  used (i.e., mileage reimbursement, lodging, and meal expenses, etc.).              CD09

                           An exception to policy must be signed for those who refuse air travel due
                           to the fear of air travel.


Allowances                 Most expenses require receipts in order to be reimbursed. However there
                           are a limited few expenses classified as “allowances”. If an allowance is
                           offered the employee does not need to provide a receipt but the employee
                           may be subject to tax or a taxable benefit.
                           Refer to country specific rules.

AMEX Corporate             AMEX Corporate Card                                                                US
Credit Card                                                                                                   Refer to CD08
                           The Xerox American Express Corporate Card (AMEX) must be used for all
                           chargeable business expenses. The AMEX card is intended for business               Also refer to Guaranteed Card Application
                           purposes only and is NOT to be used for personal expenses. Failure to use
                           the AMEX card for business expenses may result in non-reimbursement.               An AMEX Corporate Travel card application form
                           Exceptions require additional level of approval.                                   can be found on the Financial Services Website
                                                                                                              http://xww.internal.world.xerox.com/Insight/
                           E-PAY expense reports will require an additional level of approval for             Europe
                           certain business expenses submitted without use of the Corporate Card.
                                                                                                              Refer to Corporate Purchasing Services web site
                           AMEX Corporate Card transactions are provided within the E-Pay
                           application and should be used to claim reimbursements. Xerox will pay the
                           AMEX charges processed through E-Pay on behalf of the employee.
                           It is the employee’s responsibility to maintain their account in current status.
                           Cancellation of the American Express Card does not provide justification
                           for employees to use their personal credit cards for business purposes
                                      Refer to Corporate Credit Card Policy for more information.

Auto Equity                Refer to “Vehicle Usage Programs”
Program


                                                                 Xerox Internal Use Only
  Form 54001 (3/2006) Administration                   ETHICS and POLICY HELPLINE 1-866-979-0001                                                      Page 6 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                          Number:        GCD 100
                                                                                              Effective Date:       April 7, 2008
   Business And Travel Expenses
                                                                                                  Supersedes:       GCD 100
                                                                                                           Dated:   February 23, 2007



 Expense Type                                                  Details                                                     Country Specific Limits
                                                                                                              General rules apply unless specifically identified


Auto Expenses              See “Car Expenses”


                                                                                                              GB
Auto Fuel                  Employees claiming “Business Mileage” expense may not also claim fuel              For employees on a designated car plan includes a
                           expenses for the same mileage.                                                     fuel card, refueling should be done at a preferred
                                                                                                              supplier. In an exceptional circumstance, where a
                           Refueling Hire Cars or Rental Cars                                                 preferred supplier is not available, only a claim up
                                                                                                              to £10.
                           Employees using a Hire or Courtesy Car will be fully reimbursed for fuel
                           used undertaking business mileage.
                           Hire cars must be returned with a full tank of fuel.



Broadband Usage            Contribution towards monthly broadband costs for employees whose job               Up to £10 per month with valid proof of connection.
(GB)                       roles require them to remote access Xerox systems from home and where a
                           permanent desk is not provided in an office location.                              XNL
                                                                                                              Broadband limit of € 34.95 for 1 Month.
                           The Inland Revenue has approved this as a non-taxable benefit for certain          To claim broadband you must have a work from
                           job categories only e.g. UK and XBS Sales / Service Engineers & BIS                home agreement.
                           Consultants.

                           Employees claiming broadband contribution cannot also claim for dial-in
                           telephone costs

                           No payment is made for Broadband installation.



Business Meetings           Also see “Business Meeting Meals”                                                 US
                                                                                                              Refer to ADS001 for Registered meeting
                           Also see “Staff Entertainment”, Reward and Recognition Events”, “Rec and           requirements
                           Social Events”
                           Xerox will reimburse employees for all business meeting expenses that are
                           valid, reasonable, and necessary to achieve desired business objectives.
                           Business meetings off Xerox premises can be scheduled only when services
                           and/or function space are not available internally.


                           Business Meeting Applicability
                           Business meetings encompass a wide spectrum, e.g., planning, kick-off,             XE
                           communication, staff, etc. All such meetings are subject to the controls           In lieu of a Corporate Officer’s approval a member
                           outlined in this policy. This policy also applies to business meetings with        of the XE Ops Committee, the Country GM or the
                           agents, concessionaires, distributors, suppliers, consultants, applicants and      Country Financial Controller may approve.
                           other non-employee guests.

                                                                 Xerox Internal Use Only
  Form 54001 (3/2006) Administration                  ETHICS and POLICY HELPLINE 1-866-979-0001                                                       Page 7 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                          Number:       GCD 100
                                                                                              Effective Date:      April 7, 2008
   Business And Travel Expenses
                                                                                                  Supersedes:      GCD 100
                                                                                                          Dated:   February 23, 2007



 Expense Type                                                 Details                                                     Country Specific Limits
                                                                                                             General rules apply unless specifically identified


                                                                                                             XNL
                           Each attendee is expected to have a valid business purpose for attending.
                                                                                                             For XNL customer entertainment greater than
                           Location, Meals, and Alcohol                                                      $5000 to go through SRM.
                           Meetings on Xerox premises are the business norm. Meetings may be held
                           off Xerox premises when accommodations and/or services necessary to
                           achieve the meeting's business purpose are unavailable on Xerox premises.
                           Xerox contracted catering services, where available, should be used for
                           refreshments and working lunches.
                           Alcoholic beverages must not be consumed on company premises without
                           the express prior approval in writing by a member of the Corporate Office.
                           Pre-approval is required for expenses associated with a business meeting.
                           Pre-approval by Operations Committee member or Senior Financial
                           Executive is required for all meetings with a cost (including travel and hotel
                           of meeting attendees) above $5K
                           Approval
                           The Initiator must get approval for business meeting expenses from a higher
                           level manager (the Approver) who did not attend the meeting and is within
                           the Initiator's organization. The Initiator cannot approve expenses associated
                           with the meeting. The Approver cannot authorize expenses for a meeting
                           that he or she attended. The responsible Senior Officer shall establish
                           threshold limits and approval levels for trips and outings for their respective
                           organization
                           Tax Implications of Combined Business Meeting and Other Events
                           When a business meeting is combined with other events, the expenses for
                           each activity are processed using specific expense types in order to reflect
                           proper categorization and associated tax implications.

Business Meetings          Also see “Staff Entertainment”, “Reward and Recognition Events”,
Meals                      “Recreation and Social Events”
                           Meetings on Xerox premises are the business norm. If food service is
                           approved, use Xerox contracted catering services where available.
                           Business Meeting Meals and Meals while traveling typically have different
                           tax implications for the corporation and may be taxable to the employee.
                           Correctly categorizing the type of meal is important. When a business
                           meeting is combined with other events, the expenses for each activity are
                           processed using specific expense types in order to properly record the
                           spending and associated tax impacts.
                           One-on-one business meals between Xerox employees, or a Xerox
                                                                                                             XE
                           employee and contract when neither is on travel status are not reimbursable.
                                                                                                             In lieu of a Corporate Officer’s approval a member
                           When no meeting participants are traveling, Xerox will not purchase               of the XE Ops Committee, the Country GM or the
                           meals/food for meetings, even those scheduled during normal meal times,           Country Financial Controller may approve.
                           unless external customers are involved.

                                                                Xerox Internal Use Only
  Form 54001 (3/2006) Administration                  ETHICS and POLICY HELPLINE 1-866-979-0001                                                      Page 8 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                          Number:        GCD 100
                                                                                              Effective Date:       April 7, 2008
   Business And Travel Expenses
                                                                                                 Supersedes:        GCD 100
                                                                                                          Dated:    February 23, 2007



 Expense Type                                                 Details                                                      Country Specific Limits
                                                                                                             General rules apply unless specifically identified


                           When meals are provided to a group of employees working significant
                           overtime mandated by the department, the expense should be classified as a
                           Business Meeting meal.
                           Serving of Alcohol
                           The policy prohibits possession or distribution of alcohol on company
                           premises.
                                    Serving alcoholic beverages on Xerox premises to customers,
                                     guests or Xerox employees requires written approval from a
                                     Corporate Officer.
                                    Alcoholic beverages must not be consumed on company premises
                                     without the express prior written approval a Corporate Officer.
                                    Xerox premises includes any other work site where employees are
                                     assigned during work hours.
                                    Off-site meetings may also not include alcohol brought to the
                                     room where the off-site meeting is taking place during normal
                                     work hours.
                                    Off-site social gatherings are not impacted by this policy.
                                    Permission may be granted to on site catering facilities with the
                                     primary function of providing food service.

Business Mileage           Also referred to as Local Travel or Casual Driver                                 US

                           (For specific Car Programs such as Company Car, Auto Equity, Executive            Refer to CD 11 - Local Travel,
                           Cars refer to the section “Vehicle Usage Programs”)
                                                                                                             CD 15 – Virtual Office, CD 16 – Auto Equity
                           Xerox will reimburse employees for transportation and related expenses for
                           business-related local travel. The most direct route or the most efficient and    and SVC – Company Car policies for specific
                           economical means must be selected. Only actual expenses incurred will be          business rules
                           reimbursed; mileage rates will be paid at the current rate                        CA
                           Employees claiming mileage for business use must keep a daily log of miles        Refer to 211 and 212
                           driven, the destination and business reason. Mileage claims are to be
                           submitted monthly. Employees claiming business mileage may not claim              GB
                           additional expenses for fuel, maintenance or insurance.
                                                                                                             Employees who are not eligible for a Company car
                           Work Location                                                                     should use the Exec car of a Line Manager or
                                                                                                             colleague. If unavailable then:
                           A Xerox or non-Xerox site in which company business is being transacted
                           (i.e. customer’s office, training facility, etc.) In a work at home example,           Use a hire car (see below) for journeys over
                                                                                                                   100 miles per day, or:
                           both the home and the regular Xerox office to which the employee
                           reports are considered to be their normal work location.                               If journey is less than 100 miles per day, the
                                                                                                                   employee should use their own car.
                           Commuting Area
                                                                                                             The “Private Car Usage whilst on Company
                           A geographical area where an employee may be reasonably expected to go            Business” form must be authorized in advance of
                           from one work location to another and still be able to return to his or her       any journey where the employee uses their own car.
                           residence that night. Travel to and from the normal work location is              Without this completed form the driver will have no

                                                                Xerox Internal Use Only
  Form 54001 (3/2006) Administration                  ETHICS and POLICY HELPLINE 1-866-979-0001                                                      Page 9 of 34
 GLOBAL CASH DISBURSEMENTS

 Subject:                                                                                            Number:    GCD 100
                                                                                           Effective Date:      April 7, 2008
 Business And Travel Expenses
                                                                                               Supersedes:      GCD 100
                                                                                                      Dated:    February 23, 2007



Expense Type                                                Details                                                    Country Specific Limits
                                                                                                          General rules apply unless specifically identified

                         considered to be a commuting expense, and therefore not reimbursable.            insurance cover.

                         Employees who use their personally owned vehicle for travel between              US
                         Xerox locations and non-Xerox facilities where company business is               Auto Equity policy applies to qualified individuals.
                         conducted within the employee’s local commuting area will be reimbursed
                         for their business miles.
                         Reimbursement Rates
                                                                                                          GB
                         Unless stated otherwise the current mileage reimbursement rates usually
                         contain components for fuel and oil, maintenance, depreciation and auto          TEFS/SAGO plans apply to qualified individuals
                         insurance and are updated regularly to reflect current market influences.
                                                                                                          IE
                         Rates vary by location and government regulation. Unique car plans
                         may be available within countries and may have specific rules                    Use of a private car for company business should be
                         regarding reimbursement rates.                                                   pre-authorised by the X(E)L Finance Manager
                                                                                                          based in Ballycoolin to ensure that adequate
                         Business mileage is claimed on monthly expense reports along with other          insurance cover is in place. In the first instance a
                         expenses incurred.                                                               pool car should be used if the employee does not
                                                                                                          have a company car. Depending on the frequency
                         The E-Pay system will automatically calculate the reimbursement based on         and reason for the travel, the appropriate insurance
                         miles driven, the date of the expense and the reimbursement rate in effect at    cover will be put in place.
                         the time. Rates per mile/km are maintained within the system.
                                                                                                          US
                         Local Travel
                                                                                                          Refer to CD15
                         Business-related travel between work locations within the employee’s
                         normal commuting area. Local travel does not include commuting.
                         Business Mileage defined
                         Business mileage is defined as travel from one place of work to another.

                         In most cases journeys between your home and normal place of work is
                         classed as commute or personal mileage and is not a reimbursable business
                         expense.

                         If however, you are required to travel to a Different Place of Work to
                         perform your job role, any incremental mileage incurred above your
                         normal home to place of work journey is classified as business mileage
                         (see below).




                         Examples

                         Home to ‘Normal Place of Work’ to ‘Different Place of Work’ to Home

                         If you travel from Home to Normal Place of Work (a), then to a Different
                         Place of Work (b), and finally Home (c), the equation you should use to

                                                              Xerox Internal Use Only
Form 54001 (3/2006) Administration                  ETHICS and POLICY HELPLINE 1-866-979-0001                                                    Page 10 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                           Number:      GCD 100
                                                                                              Effective Date:      April 7, 2008
   Business And Travel Expenses
                                                                                                  Supersedes:      GCD 100
                                                                                                         Dated:    February 23, 2007



 Expense Type                                                  Details                                                    Country Specific Limits
                                                                                                             General rules apply unless specifically identified

                           calculate your business mileage is (a+b+c) - 2a.
                           Home to ‘Different Place of Work’ to Home

                           If you travel from Home to a Different Place of Work (c) and then Home
                           (c), the equation you should use to calculate your business mileage is (c-a) x
                           2.
                           Home to ‘Different Place of Work’ to ‘Normal Place of Work’ to Home

                           If you travel from Home to a Different Place of Work (c), then to your
                           Normal Place of Work (b) and back Home (a), the equation you should use
                           to calculate your business mileage is (a+b+c) - 2a.
                           If your journey is less than your normal journey to and from work then you
                           are not entitled to claim business mileage.
                           Under these guidelines an employee is obliged to attend the office as
                           requested by their line manager or peers in order to fulfill the
                           responsibilities of their role. These guidelines are applicable to
                           employees in Executive TEFs and Car Allowance.
                           For some employees, traveling is an integral part of the role. In this instance
                           all mileage incurred in the course of their work is business mileage. For
                           example, employees where the business has agreed the role to be classed as
                           a mobile worker and they do not have a base from which they work, or
                           where they are regularly required to report.
                           Home Based Or Virtual Office workers
                           For employees on fully home-based working contracts, when the business
                           has agreed that their home is their normal place of work, all mileage
                           incurred in the course of their work is business mileage.
                           For some customer facing employees, traveling is not the only integral part
                           of their role but they visit a succession of places such as the premises of
                           Xerox customers, where these locations would not be classed as their
                           normal place of work. For example, sales roles where there is a requirement
                           to travel, however it is also necessary to make regular visits to a Xerox
                           office locations in order to fulfill specific aspects of the role.
                           For these employees, where the employee does not visit their Xerox office
                           location in any one working day, all miles are classed as business mileage.

Car Expenses               Gasoline or Fuel costs – see “Auto Fuel”                                          US

                           Vehicle maintenance for personally owned vehicles is included in the              SVC policy
                           “Business Mileage” reimbursement rate.
                           Car Maintenance                                                                   GB
                           Car Maintenance expenses can be claimed by Company Car Drivers only as            Spend limit is L50 for small emergencies
                           specifically stated in the Vehicle Usage Program Plan.
                                                                 Xerox Internal Use Only
  Form 54001 (3/2006) Administration                  ETHICS and POLICY HELPLINE 1-866-979-0001                                                     Page 11 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                            Number:     GCD 100
                                                                                               Effective Date:     April 7, 2008
   Business And Travel Expenses
                                                                                                  Supersedes:      GCD 100
                                                                                                         Dated:    February 23, 2007



 Expense Type                                                  Details                                                    Country Specific Limits
                                                                                                             General rules apply unless specifically identified


                          Employees should use the designated vendor for car repairs.                        US

                          Minor items to ensure the vehicle remains legal and safe (e.g. light bulbs,        Car Washes always require a receipt
                          windscreen wipers etc), up to the value of the spend limit may be submitted        GB
                          for claim.
                                                                                                             Service Engineer limit £5
                          Employees are required to keep the vehicle in good working order and to
                          follow the manufacturers or Fleet Vendor’s recommendation for regular
                          maintenance. Employees are NOT to attempt repair on parts of the vehicle
                          that affect the mechanics or roadworthiness in any way.
                          Car Cleaning and Car Washes
                          Car cleaning costs can only be reclaimed by Service Engineers driving a
                          Company Car or Job Car (not on a car allowance).



Cash Advances             In specific instances Xerox will provide sums of money to an employee              US
                          in advance of use for identified business purposes. Prompt repayment               Corporate Travelers checks are issued in lieu of
                          of such advances is required (except Perpetual or Working Fund                     cash advances. Employees requiring advances
                          advances)                                                                          should register for the Corporate Travelers check
                                                                                                             program


                          Travel Advances
                          Normal business travel expenses are paid with the corporate credit card or
                          cash. A personal advance may be requested:
                                     Where out of pocket expenses (taxis, tolls, gratuities) are required
                                      and using personal funds poses a hardship
                                     When traveling to locations where a credit card is not readily
                                      accepted for payment
                                     Maximum advances of $100 per day of travel
                          Claiming expenses and clearing an advance should be submitted within 30
                          days of the advance. Advances outstanding at 60 days will result in a
                          Payroll deduction.
                                                                                                             CA Only
                          Perpetual or Working Fund Advances
                          In certain circumstances, recurring expenses where using personal funds
                          may pose a hardship, a perpetual or working fund advance may be requested
                          to a maximum of $200. This type of advance is a one-time issue, used as a
                          “float” until the monthly expense claim is reimbursed. This type of advance
                          is not cleared on a monthly basis but held as long as the employee requires it
                          and returned when there is no longer a justifiable need.
                          Interim Living/Relocation Advance

                                                                 Xerox Internal Use Only
 Form 54001 (3/2006) Administration                    ETHICS and POLICY HELPLINE 1-866-979-0001                                                    Page 12 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                          Number:      GCD 100
                                                                                              Effective Date:     April 7, 2008
   Business And Travel Expenses
                                                                                                 Supersedes:      GCD 100
                                                                                                        Dated:    February 23, 2007



 Expense Type                                                 Details                                                    Country Specific Limits
                                                                                                            General rules apply unless specifically identified


                           This type of advance is used to assist in meeting the financial obligations
                           related to relocation. All requests of the nature are to be processed through
                           Human Resources.
                                                                                                            US – Relocations are handled through the Corporate
                                                                                                            Relocations Coordinator




Car Hire                   See Rental Car
Car Rental

Casual Driver              See “Business Mileage”

Caucus Group               The Corporation provides an annual allocation to support caucus groups. In       US
Funding/                   order to ensure equity in levels of support, the Corporate policy is that        refer to CD11
Conferences                additional support in the form of sponsoring ads, tables, etc. not be provided
                           by individual organizations.
(US Only)
                           Xerox does not reimburse employees who attend caucus group meetings for
                           any of the costs they incur including airfare, lodging, meals, admission fees
                           or local transportation.
                           Conference presenters/speakers are eligible for reimbursement for their
                           travel, lodging, meals and admission expenses. Charges are directed to the
                           employee’s budget center.

Company Car                See “Vehicle Usage Programs”
Program

Conferences –              Expenses associated with attendance at conferences, seminars, or workshops       US
External                   sponsored by professional societies and business organizations may be            Refer to CD13
                           funded provided the particular meeting contributes to the professional
                           development of the employee and/or the business interests of Xerox.              GB
                                                                                                            Pre-approval is required from Line Mgr as this
                           Conference presenters/speakers are eligible for reimbursement for their          expense will be charged to the cost centre.
                           travel, lodging, meals and admission expense. Two level of management
                           approval are required.

Consultants and            Refer to local Corporate Purchasing Services policies                            US - HR202
Contract Labor
                           This type of expense is not paid through a business expense claim.




                                                                Xerox Internal Use Only
  Form 54001 (3/2006) Administration                  ETHICS and POLICY HELPLINE 1-866-979-0001                                                    Page 13 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                            Number:       GCD 100
                                                                                                Effective Date:      April 7, 2008
   Business And Travel Expenses
                                                                                                    Supersedes:      GCD 100
                                                                                                          Dated:     February 23, 2007



 Expense Type                                                  Details                                                      Country Specific Limits
                                                                                                               General rules apply unless specifically identified


Customer                   Xerox will reimburse for customer entertainment expenses that are ordinary,         GB
Entertainment              reasonable, and necessary for conducting Xerox business and that conform            The number of employees at any event where
                           to the Xerox Ethics Policies and any corporate directives. We must also             customers are entertained must be less than the
                           comply with the ethics guidelines of our customers and not invite them to           number of customers. This is an I.R. ruling.
                           events that violate their own policies.
                                                                                                               Spend limits of a max £15 per head subject to
                           Entertainment expenses must either directly relate to the conduct of business       maximum of £75. When Staff Restaurant is used
                           or occur directly before or after substantial business discussions.                 max of £5.00 per head.

                           Customer entertainment events funded by Xerox shall not be held in any              XNL
                           facility owned or leased by a Xerox employee or member of his or her                For XNL customer entertainment greater than
                           immediate family. All entertainment events above $500 must be pre-                  $5000 to go through SRM.
                           approved by Senior Leadership Team member.
                           Full details with a list of all attendees and their affiliation must be submitted
                           on the expense claim.

                           Commercial Customers
                           Xerox Business Ethics Policy sets forth standards of ethical conduct and
                           practices to be followed by employees in relationships with commercial
                           customers.
                           Criteria for Judging Customer Entertainment as Ordinary, Reasonable,
                           and Necessary
                               Not Lavish: The value of the entertainment is not considered lavish or
                           extravagant and is reasonable for the situation.

                              Specific Purpose: The entertainment should have a specific
                           predetermined business purpose and not be a casual offering.

                               Non-Recurring: The entertainment should not be conducted over an
                           extended period of time with the same persons or with different persons
                           from the same organization, unless an extended sequence of business
                           transactions is being conducted.

                               Minimum Participants: The persons entertained should be restricted to
                           those needed to achieve the business objective.

                               Disclosure: Public disclosure of the facts surrounding the
                           entertainment would not embarrass the company in any way.




                                                                  Xerox Internal Use Only
  Form 54001 (3/2006) Administration                   ETHICS and POLICY HELPLINE 1-866-979-0001                                                      Page 14 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                     Number:       GCD 100
                                                                                          Effective Date:     April 7, 2008
   Business And Travel Expenses
                                                                                             Supersedes:      GCD 100
                                                                                                     Dated:   February 23, 2007



 Expense Type                                                 Details                                                Country Specific Limits
                                                                                                        General rules apply unless specifically identified


                           Relationships with Government Customers and Officials, Candidates
                           for Political Office, and Political Parties.
                           All Federal Customer entertainment expenditures must be pre-approved by
                           manager prior to E-Pay submission.

                                Also see “Political Contributions”




Customer Gifts             No cash gifts may be given to customers in the United States. Non-cash
                           gifts to any one customer recipient may not exceed $100 in one year. A
                           customer recipient is any single employee of a customer firm.




                                                                Xerox Internal Use Only
  Form 54001 (3/2006) Administration                  ETHICS and POLICY HELPLINE 1-866-979-0001                                                Page 15 of 34
    GLOBAL CASH DISBURSEMENTS

    Subject:                                                                                        Number:      GCD 100
                                                                                             Effective Date:     April 7, 2008
    Business And Travel Expenses
                                                                                                Supersedes:      GCD 100
                                                                                                       Dated:    February 23, 2007



  Expense Type                                                Details                                                   Country Specific Limits
                                                                                                           General rules apply unless specifically identified


Death and                  In the event of the death of an active Xerox employee or member of an           Guideline
Memorials                  active employee’s immediate family (spouse, domestic partner, parent
                           (including step-parent but not parent-in-law), child (including step-child or   US/CA – up to $75
                           partner’s child) or sibling), an appropriate Xerox memorial will be provided    HR 108.2
                           to express sympathy to the survivors of the deceased (i.e. Flowers, fruit
                                                                                                           XE – up to €40
                           basket, charitable contribution).
                                                                                                           GB – up to £30
                           Personal memorials are not reimbursable.

Employee Gifts             Costs for flowers, plants, candy, cards and similar items given to employees    Guideline
                           due to hospitalization, including hospitalization of an employee for child
                           delivery, are reimbursable and not taxable. This should not exceed $75.         US/CA – up to $50
                                                                                                           XE – up to €40
                           No gifts are provided for spouses/partners, children, siblings, or other
                           relatives of employees when hospitalized including hospitalization for child    GB – up to £30
                           delivery.
                           Gifts for personal observances (birthdays, Christmas or holiday
                           observances, Secretary’s Day, job promotions, new job, retirement, long
                           service, leaving the company, baby and bridal showers, etc.) are not
                           reimbursable.
                           Also see “Long Service”
                           Personal celebrations should not be conducted during normal business
                           hours.

Employee                   Relocation:                                                                     XE
Relocation                                                                                                 In lieu of a Corporate Officer’s approval a member
                           All relocation requires Operations Committee member and Senior Financial        of the XE Ops Committee, the Country GM or the
                           Executive pre-approval.                                                         Country Financial Controller may approve.
                                                                                                           US
                           Hiring organization is responsible for any relocation expense.                  HR207

                                                                                                           All relocations are handles through the Corporate
                                                                                                           Relocation Coordinator.
                                                                                                           All
                                                                                                           Refer to local country Relocation Policy

Gifts in lieu of           Also see’ Hotel Accommodation”                                                  US
Lodging                                                                                                    Maximum amount reimbursed per stay is $50.
                           Gifts in lieu of Lodging: Non-cash gifts including meals or entertainment
                           given to private hosts in lieu of lodging at commercial establishments are      GB
                                                                                                           Maximum of £30 per night.
                           reimbursable. The amount of the gift must be limited to $50 per stay. A host
                           may be a Xerox employee. Cash is not an acceptable gift.
                                                                                                           IE
                           Alternative to Hotel Accommodation                                              Maximum of € 38 per night
                           As an alternative to Hotel Accommodation, an employee may stay with a
                                                                Xerox Internal Use Only
  Form 54001 (3/2006) Administration                  ETHICS and POLICY HELPLINE 1-866-979-0001                                                   Page 16 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                           Number:        GCD 100
                                                                                               Effective Date:       April 7, 2008
   Business And Travel Expenses
                                                                                                  Supersedes:        GCD 100
                                                                                                           Dated:    February 23, 2007



 Expense Type                                                   Details                                                    Country Specific Limits
                                                                                                              General rules apply unless specifically identified

                           friend or colleague. The Company will pay the claimant a non-taxable fixed
                           sum. Employees receiving this allowance are unable to claim for
                           subsistence, laundry or telephone calls.

                           This payment will only be made when an employee stays with a friend or
                           colleague as an alternative to pre-approved hotel accommodation. The
                           reasons when someone may stay in a hotel are detailed above.


Gratuities                 Gratuities for miscellaneous services e.g., luggage handling, should be            US
                           reasonable and appropriate for the service received.                               CD09
                           Receipts are required for if exceeding $10, € 5 or £4.

Ground                     Also see “Rental Cars”, “Taxis”, “Limousine Service”
Transportation                                                                                                ADS001 / XE Travel Policy
                           Employees should take the lowest logical fare.
                           Fares (e.g. train, tube, tram, taxi etc.)
                                                                                                              XNL
                           Employees should arrange their own ticket and book standard class only
                                                                                                              XNL employees are allowed to travel 1st class in
                           This should be booked in advance if necessary to ensure the cheapest ticket.       rush hour (07:00-09:00 and 16:00-19:00).
                           Rental cars may NOT be used when traveling to and from the National
                           Conference Center at Lansdowne, Leesburg, VA via the Washington Dulles
                           Airport (economical ground transportation is available through the use of a
                           taxi or shuttle service).
                           Travelers must consider use of hotel or airport transportation (taxi, shuttle
                           services, car-pooling, etc) if less expensive, prior to renting a car.
                           Ground Transportation To and From Terminals
                                      General: Travelers must consider use of hotel or airport
                                       transportation (taxi, shuttle service).

                                      Personal Vehicle: For travel by personal vehicle the distance to
                                       be used in determining the amount for reimbursement is as
                                       follows: for departure: between the last stop (either company
                                       location or employee residence or employee residence) and the
                                       terminal; for arrival: between the terminal and the first stop
                                       (company location or residence). See “Business Mileage” section.

                                      Other Vehicle Expenses: Parking, highway tolls, taxi, commercial
                                       shuttle and bus fare expenses are reimbursable with proper
                                       receipts.




                                                                   Xerox Internal Use Only
  Form 54001 (3/2006) Administration                    ETHICS and POLICY HELPLINE 1-866-979-0001                                                    Page 17 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                           Number:       GCD 100
                                                                                               Effective Date:      April 7, 2008
   Business And Travel Expenses
                                                                                                   Supersedes:      GCD 100
                                                                                                           Dated:   February 23, 2007



 Expense Type                                                   Details                                                    Country Specific Limits
                                                                                                              General rules apply unless specifically identified


Hotel                      All hotel charges must be settled by using the employee’s Xerox                    US
Accommodations             American Express Corporate Card. Direct billing is not an acceptable
and Reservations           form of payment.                                                                   ADS001
                                                                                                              Europe
                           All hotel reservations for individual travel must be made through Xerox
                           booking tools (XTO or CTO), if on-line booking is not available then the           Link: Hotel location and booking Information or see
                           hotel should be booked via the DTA. Individual reservations must NOT be            appendices.
                           made directly with the hotel. Your Corporate AMEX card is to be used for
                           all hotel expenses.
                           Expenses for movies, health clubs / spas or other personal                         UK OPCo Only:
                           entertainment are not reimbursable.                                                Standard hotel rate for following hotel chains:
                           For individual travel employees are required to book Xerox designated /            Premier Lodge
                           preferred hotels as determined by the booking tool, booking agent or Hotel         www.premierlodge.com
                           location booking based on the following parameters:
                                                                                                              Travel Inn
                                      All travelers MUST use the properties listed in the Xerox Global       www.travelinn.co.uk
                                       Hotel Directory; supplemental listings with company negotiated
                                       rates or company preferred hotel chains.                               Travelodge
                                                                                                              www.travelodge.co.uk
                                      Hotels initially offered by the above listed sources will be
                                       moderately priced designated hotels, based on availability of the      IBIS Hotels
                                       Xerox negotiated rate. Best Value properties are in a select           www.ibishotels.com
                                       number of cities where Xerox has negotiated an aggressive
                                       price/value agreement based upon market share commitment to            Welcome Break
                                                                                                              www.welcomebreak.co.uk
                                       these properties.
                                      Hotel reservations must be booked as far in advance as possible to     Holiday Inn Express
                                                                                                              (To a maximum of £75 room only, £85 in major
                                       achieve availability of designated hotels.                             city centres)
                                      Reservations will not be booked at hotel properties that have been     www.sixcontinentshotels.com/hiexpress
                                       identified as not meeting Corporate Environmental Health and
                                       Safety fire safety standards.                                          If, using an alternative hotel (as no preferred hotel
                                                                                                              within 20m), up to:
                                      Hotel and ground reservations may be made locally in countries
                                       where lower rates may be obtained, where confirmation of               £60 Bed only
                                       reservations is not reliable or exchange controls dictate purchases    £68 Bed & Breakfast
                                       of services within the country.
                                      All hotel charges must be settled by using the employee’s Xerox        If using an alternative hotel in a major city
                                       American Express Corporate Card. Direct billing is not an              centre (as no preferred hotel within 20m), up to:
                                       acceptable form of payment.
                                                                                                              £70 Bed only
                                      For domestic bookings only. Some Xerox locations may have              £78 Bed & Breakfast
                                       made deals with local hotels that may not be on the preferred
                                       Hotel listing, or have predefined city limits.
                                      If a Xerox preferred hotel is not available and arrangements need
                                       to be made with another property the room rate should not exceed
                                       the rate of the highest hotel listed in the Preferred Hotel listing.

                                                                  Xerox Internal Use Only
  Form 54001 (3/2006) Administration                    ETHICS and POLICY HELPLINE 1-866-979-0001                                                    Page 18 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                             Number:      GCD 100
                                                                                                Effective Date:      April 7, 2008
   Business And Travel Expenses
                                                                                                    Supersedes:      GCD 100
                                                                                                           Dated:    February 23, 2007



 Expense Type                                                   Details                                                     Country Specific Limits
                                                                                                              General rules apply unless specifically identified


                           Cancellation of reservations

                           Employees are responsible for hotel cancellations:
                                      Cancellation policies vary by hotel; refer to the cancellation
                                       statement on your itinerary.
                                      Employees are responsible for calling American Express or the
                                       hotel directly to cancel hotel reservations.
                                      “No show” charges are a non-reimbursable expense, unless
                                       extenuating circumstances (health, death in family, etc.) dictate
                                       otherwise.
                                      Employees are responsible for recording the “cancellation
                                       number” for future reference.

                           Alternative to Hotel Accommodation                                                 US
                           As an alternative to Hotel Accommodation, an employee may stay with a
                           friend or colleague. The Company will pay the claimant a non-taxable fixed         Maximum amount reimbursed per stay is $50.
                           sum Employees receiving this allowance are unable to claim for subsistence,        GB
                           laundry or telephone calls.
                                                                                                              Maximum of £30 per night.
                           This payment will only be made when an employee stays with a friend or
                           colleague as an alternative to pre-approved hotel accommodation. The               IE
                           reasons when someone may stay in a hotel are detailed above.                       Maximum of € 38 per night



Laundry Service            Laundry and dry cleaning expenses incurred during a business trip are              US
during Business            reimbursable for trips >5 days. Expenses incurred before or after the trip are
Travel                     not reimbursable.                                                                  CD09
                                                                                                              GB
                           No laundry service for trips less than 5 days.
                                                                                                              In excess of £5 per night is subject to I.R. tax

Learning and               Employees must fill in a Pre-Approval form from Learning & Education and           XE
Education                  receive approval from HR prior to submitting expenses.                             Refer to local policies


Limousine Service          Chartered limousine service, other than for Corporate Officers, is not an          US:
                           acceptable form of transportation and may not be used unless the cost is           Contact the Stamford AMEX Office to schedule
                           less than a rental car or alternate transportation provided by hotels or           limousine service.
                           airport transportation
                                                                                                                   Greenwich Limousine is the preferred vendor
                           Corporate Officers may use limousine service or rent up to a full-size (F-               for the NY Tri-State area & Stamford, CT.
                           class) car for business travel.
                                                                                                                   Carey Limousine is the preferred vendor for
                           The Corporate policy is that limousine service must be booked through                    all other locations.
                           American Express and should only be used by Corporate Officers. Other

                                                                  Xerox Internal Use Only
  Form 54001 (3/2006) Administration                    ETHICS and POLICY HELPLINE 1-866-979-0001                                                    Page 19 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                          Number:      GCD 100
                                                                                            Effective Date:       April 7, 2008
   Business And Travel Expenses
                                                                                                   Supersedes:    GCD 100
                                                                                                       Dated:     February 23, 2007



 Expense Type                                                Details                                                    Country Specific Limits
                                                                                                           General rules apply unless specifically identified

                           Xerox employees needing a limousine due to customer needs or other
                           special circumstances should submit an Exception to Policy Form for
                           Corporate Officer approval.                                                     Europe:

                           Limousine service charges cannot be direct billed to Xerox.                     Negotiated by XE Corporate Purchasing Services .
                                                                                                           Refer to GP website




Local Travel               See “Business Mileage”

Lodging                    Refer to “Hotel Accommodation” “Gift in Lieu of Lodging”

Long Service               Milestone Anniversaries:                                                        US
Awards
                           Milestone anniversaries are celebrated in five-year increments, beginning       CD12
US Only                    with the fifth anniversary. Anniversary pins are mailed directly to the
                                                                                                           HR Policy 206.2
                           honoree’s manager 30-60 days prior to the anniversary for presentation on
                           or before the anniversary date. The pin should be presented at a staff
                           meeting or other appropriate event. Xerox (honoree manager's budget
                                                                                                           GB
                           center) will pay up to a maximum of $60 for refreshments (cake and coffee)
                           for the event. Xerox has suspended gifts selected from the brochure, the        Award Scheme via Preferred Supplier, not
                           $500 check for milestone anniversaries of 30 years or more, and the long        claimable via expenses
                           service banquets.
                           Gifts purchased are not reimbursable.
                           Retirements:                                                                    US
                           Refer to local HR policy for appropriate recognition of the event.
                                                                                                           HR Policy 206.2


                                                                                                           US –
Meals –while               See “Business Meeting meals” for non-travel related meals                       Meals over $10 cash or $25 Corp credit card require
traveling                                                                                                  receipts.
                           See “Per Diem” and Subsistence
                           Reimbursement for meals for employees on travel status will be the actual       CA – all expenses over $10 require receipts
                           meal expense incurred. Xerox Corporation does not use a per diem method
                           for meal reimbursement except where required by local legislation.
                           Travelers will be reimbursed for actual and reasonable meal expenses            XE
                           accompanied by proper and original receipts. Local government regulations
                           define the rules for receipts.                                                  Subsistence will no longer be provided.
                                                                                                           Daily amounts for meals will be based on the
                           Meal expenses are not reimbursable for one day travel unless employee           destination city. All meals will be for the actual
                           works more than 10 hours and then dinner will be reimbursable.                  expense up to the limit. Receipts for all meals will
                                                                                                           be required
                           Meals should be specifically itemized as breakfast, lunch and dinner.
                                                                                                           Mini bar purchases are not reimbursable. However,
                           Separate breakfast will not be paid if included in the Hotel                    if the mini bar purchase is in lieu of a meal the
                                                               Xerox Internal Use Only
  Form 54001 (3/2006) Administration                  ETHICS and POLICY HELPLINE 1-866-979-0001                                                   Page 20 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                              Number:      GCD 100
                                                                                                    Effective Date:   April 7, 2008
   Business And Travel Expenses
                                                                                                      Supersedes:     GCD 100
                                                                                                            Dated:    February 23, 2007



 Expense Type                                                    Details                                                     Country Specific Limits
                                                                                                                General rules apply unless specifically identified

                           Accommodation                                                                        expense should be classified as the meal and be
                                                                                                                within the daily allowance.
                           Xerox will not reimburse meals for non-travelers unless there is a critical
                           business need that cannot be accomplished during normal work hours. The              Maximum Daily Meal / Drink allowance £40 /
                                                                                                                €50 or equivalent
                           number of attendees should be minimized to those necessary to accomplish
                           the meetings stated purpose.

Overnight Mail             Minimize use of overnight shipments. Use normal US postal for non-
                           critical shipments. Use Airborne for overnight services.

Parking                    Parking at your normal place of work is not a claimable expense.
                            Legitimate business parking expenses will be reimbursed on presentation of
                           receipts and if the journey classifies as a business journey. Date and place
                           and duration Business justification necessitating parking expenditure (names
                           of customers visited etc.).


                           London Congestion Charge
                           Expenditure on the London Congestion Charge can only be reclaimed if
                           incurred on legitimate Company business (does not include travel between
                           home and normal place of work, holidays and other personal travel). The
                           following details must be entered on the HECF when submitting:

                                Date of travel
                                Business justification necessitating expenditure (names of customers
                                 visited etc.). This is an Inland Revenue requirement. A valid VAT
                                 invoice, receipt, or other proof of payment must be attached to the
                                 HECF.
                           The existing process for Service Engineers working in London continues
                           and is not claimed via expenses.
                           The Company will not reimburse any fines incurred for late payment of the
                           Congestion Charge. Any fines charges directly to the company will be
                           deducted from employee salary together with and administrative handling
                           fee.

Phone - Calling            Xerox Corporation provides a Xerox Corporate Calling Card for all
Card                       employees who need to make business related telephone calls that involve             US
                           toll charges. The Xerox Corporate Calling Card is the only approved calling
                           card for which toll charges will be reimbursed.                                      Refer to CD09
                                      The use of third party, alternative calling cards is not a
                                       reimbursable expense.
                                       Employees are required to use the Xerox Calling Card for all long
                                       distance calls outside of any Xerox facility. This prevents
                                       substantial surcharges when making toll business telephone calls
                                       from employee home telephones or hotel long distance services,
                                                                   Xerox Internal Use Only
  Form 54001 (3/2006) Administration                     ETHICS and POLICY HELPLINE 1-866-979-0001                                                     Page 21 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                             Number:        GCD 100
                                                                                                  Effective Date:      April 7, 2008
   Business And Travel Expenses
                                                                                                    Supersedes:        GCD 100
                                                                                                              Dated:   February 23, 2007



 Expense Type                                                   Details                                                       Country Specific Limits
                                                                                                                 General rules apply unless specifically identified

                                       through alternative means.
                                                                                                                 Europe

                                                                                                                 Refer to Corporate Purchasing Services web site
                                       Any Xerox employee approved for Wireless/Cellular expenses
                                       should use their cellular providers’ long distance services.
                                      When on business travel, the guideline is to hold calls home and
                                       other personal calls to a reasonable level.
                                      For Xerox employees who are traveling and have a Xerox Remote
                                       Access ISP account that is being paid for by Xerox, the local ISP
                                       number must be used, not the Xerox calling card.
                                      Xerox has contracted with major ISP’s to provide local calling
                                       numbers in most areas. It is the responsibility of the individual
                                       end-user to obtain local calling numbers for their ISP for their
                                       travel destination. In the unlikely event that a local number is not
                                       available, then the ISP’s 800 access number should be used to
                                       connect to the ISP.
                                       Xerox will reimburse the nominal hotel telephone fees that are
                                       related to the use of Xerox Corporate Calling Cards. Hotel
                                       telephone charges for long distance calls above the charges to
                                       access Toll Free Service (800, 888, 877) numbers will not be
                                       reimbursed.
                                      To order a Xerox Calling Card, Xerox employees may call the
                                       EDS Business Office. Alternatively, a completed request form
                                       may be faxed into the EDS Business Office. The form may be
                                       downloaded directly through the EDS website.
                           If the card is lost or stolen, cancel it immediately by calling EDS.

Phone - Hotel              Xerox will reimburse the nominal hotel telephone fees that are related to the         US
                           use of Xerox Corporate Calling Cards. Hotel telephone charges for long                Refer to CD09
                           distance calls above the charges to access Toll Free Service (800, 888, 877)
                           numbers will not be reimbursed.

Political                  Xerox does not reimburse for political contributions.                                 Refer to the Ethics Policy
Contributions
Postage                    Also see “Overnight Delivery”                                                         GB

                           Xerox employees should use the internal mail system for business related              Up to £10 per month for stamps
                           mailings. Overnight delivery should only be used when the normal internal
                           mail delivery will not allow the item to be received by a deadline.




                                                                    Xerox Internal Use Only
  Form 54001 (3/2006) Administration                    ETHICS and POLICY HELPLINE 1-866-979-0001                                                       Page 22 of 34
  GLOBAL CASH DISBURSEMENTS

  Subject:                                                                                            Number:     GCD 100
                                                                                              Effective Date:     April 7, 2008
  Business And Travel Expenses
                                                                                                  Supersedes:     GCD 100
                                                                                                        Dated:    February 23, 2007



 Expense Type                                                 Details                                                    Country Specific Limits
                                                                                                            General rules apply unless specifically identified




                          Remote Sites Only
                          Remote Xerox sites without access to internal mailing systems may claim
                          essential business postage. Nominal amounts can be processed through the
                          expense claim.


                          Service Engineers UK Only
                          Service Engineers can claim reasonable costs for postage when;

                               Returning Company documents such as overtime or SAYGO
                                documentation.
                               Returning equipment to customer services (this must be fully
                                receipted).
                          Special Courier
                          Larger items sent by courier must be fully receipted.

Professional              Professional Organization
Membership And
                          Xerox may fund membership in professional societies and business
Dues
                          organizations provided the membership contributes to the professional             GB
                          development of the employee and the business objectives of Xerox. The
                          employee's immediate manager is responsible for determining the                   Limited to one subscription per person per annum.
                          appropriateness of particular professional society memberships.
                          Expenses associated with attendance at conferences, seminars, or workshops
                          sponsored by professional societies and business organizations may be
                          funded provided the particular meeting contributes to the professional
                          development of the employee and/or the business interests of Xerox
                          Local and Civic Organizations
                          Designated individuals may have memberships in local business and civic
                          organizations funded by Xerox only if the membership is normally expected
                          by their positions or is required by their job responsibilities.
                          Other Organizations
                          Memberships in organizations not primarily devoted to the professional
                          development of employees or to the business objectives of Xerox will not
                          be funded (i.e. Credit Card associations (Diner’s Club, Visa, MasterCard,
                          etc.), private clubs/organizations (such as country clubs, airline clubs, etc.;
                          organizations composed primarily of Xerox employees; and local and civic
                          organizations such as Rotary Club, Lions, Elks, fraternal, social and
                          religious organizations


                                                                Xerox Internal Use Only
 Form 54001 (3/2006) Administration                   ETHICS and POLICY HELPLINE 1-866-979-0001                                                    Page 23 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                            Number:    GCD 100
                                                                                              Effective Date:     April 7, 2008
   Business And Travel Expenses
                                                                                                  Supersedes:     GCD 100
                                                                                                         Dated:   February 23, 2007



 Expense Type                                                  Details                                                   Country Specific Limits
                                                                                                            General rules apply unless specifically identified


Protective Clothing        Employees requiring protective clothing for the safe performance of their        GB
                           job are entitled to claim up to an annual amount either through an expense
                           claim or a payroll deduction.                                                    Employees requiring protective clothing for the safe
                                                                                                            performance of their job are entitled to claim up to
                                                                                                            £100 per annum for these items.

                                                                                                            US – Union employees Protective shoes through
                                                                                                            Payroll deduction

Publications and           Directly Related Publications                                                    US
Subscriptions
                           Xerox will pay for appropriate technical journals and publications that          TIC Purchasing Services:
                           satisfy a business need and are directly related to one's job function or        http://xww.internal.world.xerox.com/Insight/
                           responsibility. Examples include tax manuals/publications for the Tax
                           Department and personnel related publications for Personnel.
                           Xerox will not pay for subscriptions or publications that are only indirect      GB
                           related to job assignments.
                           Examples include the Wall Street Journal, Business Week, Fortune, Forbes,        For claims £200 and above the SRM process must
                                                                                                            be used.
                           the Harvard Business Review, and local newspapers. Such publications may
                           be purchased and paid for by Xerox by those functions where they are
                           required reading e.g., Public Relations, or for use in waiting rooms, lobbies
                           or TIC operations.
                           Determination of Business Need
                           Determination of the business need for subscriptions and publications is the
                           responsibility of local management.
                           Circulation
                           Materials purchased by Xerox become the property of Xerox. Managers
                           should encourage the circulation of technical journals and discourage
                           multiple subscriptions to the same periodical.
                           Pre-approval
                           Employees are required to obtain approval prior to making the purchase and
                           prior to renewal (such as annual renewals). Publications and subscriptions
                           should be discontinues if they are no longer relevant to the assignment.
                           TIC provides an efficient service for process and payment of subscriptions,
                           publications, and memberships; and should be utilized wherever possible.




                                                                 Xerox Internal Use Only
  Form 54001 (3/2006) Administration                   ETHICS and POLICY HELPLINE 1-866-979-0001                                                   Page 24 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                           Number:       GCD 100
                                                                                               Effective Date:      April 7, 2008
   Business And Travel Expenses
                                                                                                   Supersedes:      GCD 100
                                                                                                           Dated:   February 23, 2007



 Expense Type                                                  Details                                                     Country Specific Limits
                                                                                                              General rules apply unless specifically identified


Recreation and             Also see “Reward and Recognition”, “Staff entertainment”                           See “Taxable Benefits”
Social

                           Recreation and social activities are organized to provide relaxation,              IE
                           enjoyment and entertainment for Xerox employees and their guests.                  Signature of employees in attendance must be
                                                                                                              provided with the expense claim.
                           Social Events:
                                                                                                              XNL
                           Picnics, holiday parties, and social events are not reimbursable unless
                           specifically approved by Operations Committee member.                              For XNL customer entertainment greater than
                                                                                                              $5000 to go through SRM.


                           Events and meetings at an employee’s personal residence (house, boat, RV,
                           cottage) are not reimbursable.
                           Operations Committee member or Senior Financial Executive must approve
                           events over $1K.
                           Relocation is processed differently in various countries.
Relocation                 Local policy must be at least as strict as the general guideline. Refer to local
                           HR policy.

Rental Car                 All car rental bookings must be made via XTO/CTO and using the preferred           US /CA
                           car rental company as shown in XTO and CTO.                                        Use XTO to book cars
                           Rental car reservations must NOT be made directly through the rental car           GB
                           company. Use your Corporate AMEX card for all car rental expenses.
                                                                                                              All Domestic Bookings must be booked directly
                           Travelers must consider use of hotel or airport transportation (taxi, shuttle      with Hertz and all Overseas bookings made via
                           services, car-pooling, etc) if less expensive, prior to renting a car.             CTO

                                U.S. Rental - Mid-Size or C Class car rental with unlimited mileage are
                                 the norm however compact cars with unlimited mileage can be rented           Europe
                                 when applicable.
                                                                                                              Approved Car classes are:
                                Canada Rentals - A compact car is the norm unless either renting from
                                                                                                              B = Economy
                                 Toronto, Vancouver or Calgary Airports, where an Emerald Aisle
                                 service is available or when more than 3 employees and/or customers          C=Compact (3 or more travelers)
                                 are traveling together in the same vehicle, then a mid-side car would
                                                                                                              Van for more than 5 travelers
                                 apply. The upgrade will be noted and an explanation, including the
                                 names of the employees, is required on the business travel expense
                                 report.
                                Higher-class cars may be rented outside the U.S. if necessary to obtain
                                 a car with an automatic transmission.
                                Employees are required to refuel their vehicle when at all possible prior
                                 to returning it to avoid excessive refueling charges.
                                Limousine service is not acceptable means of transportation (see
                                 “Limousine” section for additional details)
                                                                 Xerox Internal Use Only
  Form 54001 (3/2006) Administration                   ETHICS and POLICY HELPLINE 1-866-979-0001                                                     Page 25 of 34
 GLOBAL CASH DISBURSEMENTS

 Subject:                                                                                       Number:      GCD 100
                                                                                         Effective Date:     April 7, 2008
 Business And Travel Expenses
                                                                                            Supersedes:      GCD 100
                                                                                                    Dated:   February 23, 2007



Expense Type                                                Details                                                 Country Specific Limits
                                                                                                       General rules apply unless specifically identified


                         Refueling Hire Cars or Rental Cars
                         Employees using a Hire or Courtesy Car will be fully reimbursed for fuel
                         used undertaking business mileage.
                         Hire cars must be returned with a full tank of fuel.




                                                              Xerox Internal Use Only
Form 54001 (3/2006) Administration                  ETHICS and POLICY HELPLINE 1-866-979-0001                                                 Page 26 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                            Number:         GCD 100
                                                                                                Effective Date:        April 7, 2008
   Business And Travel Expenses
                                                                                                    Supersedes:        GCD 100
                                                                                                             Dated:    February 23, 2007



 Expense Type                                                   Details                                                      Country Specific Limits
                                                                                                                General rules apply unless specifically identified


Reward                     Also see “Taxable Benefits”, “Staff entertainment”                                   US
Recognition                                                                                                     CD09
                           Distinction Between Recreation and Social Activities and Recognition
                           Events Eligibility for participation in recreation and social activities is not      CD12
                           related to performance.
                           Recreation and social activities are organized to provide relaxation,
                           enjoyment and entertainment for Xerox employees and their guests.
                                                                                                                IE
                           Recognition Events are intended to reward specific superior job
                           performance of select groups or individuals.                                         Signature of employees in attendance must be
                                                                                                                provided with the expense claim.
                            Operations Committee member or Senior Financial Executive must approve
                           recognition events over $1K.
                           Cash Awards
                           Cash awards are generally processed through the Payroll system.
                           Gifts & Goods:
                           Vouchers etc.                                                                        GB
                           Taxable Awards: (local taxing laws may apply)                                        Vouchers are purchased through B2B using
                                                                                                                preferred supplier.
                                      Cash awards, regardless of the amount, are taxable income to the
                                       employee.
                                      Cost of spousal participation in any recognition event or activity
                                       regardless of the reasons for their attendance.
                                      Gift Certificates (all denominations)
                           Nontaxable Awards: (local taxing laws may apply)                                     US Only

                                      Plaques, trophies, and other mementos costing $100 or less with
                                       minimal intrinsic value and the Xerox logo permanently affixed.
                                      Consumer goods costing $25 or less.
                                      Regardless if the amount is taxable or non-taxable the information
                                       has to be itemized in E-Pay by attendees or recipients

Service Tools              Service Engineers may claim for small service tools required in the                  GB
                           performance of their duty, and which cannot be sourced from inventory. Full          Limit up to £20. National Ops Mgr sign off for
                           details of the business purpose for the expenditure must be provided on the          claims between £20 and £50. Functional Director
                                                                                                                for claims above £50.00
                           expense claim.

Staff                      Refer to “Recreation and Social”
Entertainment




                                                                  Xerox Internal Use Only
  Form 54001 (3/2006) Administration                    ETHICS and POLICY HELPLINE 1-866-979-0001                                                      Page 27 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                          Number:      GCD 100
                                                                                              Effective Date:     April 7, 2008
   Business And Travel Expenses
                                                                                                 Supersedes:      GCD 100
                                                                                                       Dated:     February 23, 2007



 Expense Type                                                 Details                                                      Country Specific Limits
                                                                                                            General rules apply unless specifically identified

                                                                                                            GB
Staff Welfare              Items specifically identified within a country which are covered by a
                                                                                                            All permanent Xerox (UK) employees who are
                           local HR Policy.                                                                 Display Screen Equipment (DSE) users are entitled
                                                                                                            to claim up to £17.50 towards the cost of an eye test
                                                                                                            and £60 towards the cost of lenses (not contact
                                                                                                            lenses or tints as these are not recommended for
                                                                                                            DSE use).

                                                                                                            The cost of lenses will only be reimbursed if they
                                                                                                            are required for DSE use.

                                                                                                            A DSE user is anyone who uses DSE for 2 hours or
                                                                                                            more per day or for more than 10 hours per week.

                                                                                                            CA
                                                                                                            Health Club Membership




Subscriptions              See “Publications and Subscriptions”


Subsistence                Subsistence allowance is not available in United States, Canada, Great
                           Britain or Ireland
                           Refer to “Meals while traveling”                                                 IE
                                                                                                            See E-Pay “Service Only” expense types
                           Some “Service Only” Provisions are allowed by policy and Union Contract.



Taxable Benefits           Taxable benefits as a result of an expense claim process by a manager will
                           be submitted to the appropriate system for processing. If an item is taxable
                           directly to the employee it will be reflected in their Payroll. “Benefits in
                           Kind” paid by the corporation will be processed through the tax department.
                                                                                                            US
                           Some Cash allowances, Reward and Recognition are a taxable benefit to the        Refer to CD Policy
                           employee.
                           Local governance will apply to all items deemed to be taxable by the tax
                           authority.

Taxi                       Also see “Ground Transportation”                                                 Receipt Rules

                           Taxi expense must follow local receipt rules.                                    US
                           Non-XEAB Xerox employees must take the lowest cost option for traveling          Cash over $10 or Credit Card over $25
                           to the airport. A full cost assessment must be completed considering all
                           viable options. These include the use of a company car, the use of long term     CA
                           or business parking facilities and car rental, prior to making a taxi booking.   All over $10


                                                                Xerox Internal Use Only
  Form 54001 (3/2006) Administration                  ETHICS and POLICY HELPLINE 1-866-979-0001                                                    Page 28 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                        Number:        GCD 100
                                                                                            Effective Date:       April 7, 2008
   Business And Travel Expenses
                                                                                                Supersedes:       GCD 100
                                                                                                      Dated:      February 23, 2007



  Expense Type                                               Details                                                     Country Specific Limits
                                                                                                           General rules apply unless specifically identified


                                                                                                           XE
                                                                                                           Always requires a receipt

                                                                                                           Also refer to Travel Policy for specific
                                                                                                           requirements.




Telephone Costs            Also see “Phone”                                                                GB Only


                           Employees who are fully home based or ad-hoc home based may claim
                           reasonable costs incurred for work related activities (such as remote dial-up
                           costs and telephone calls). Claims for business calls should be made
                           quarterly in arrears and must be supported by copies of itemised telephone
                           bills clearly showing number, duration and cost of call.

                           Employees claiming ‘dial-up’ telephone call costs cannot also claim for
                           broadband usage.

                           No payment will be made for the installation of any equipment.

Tips                       See “Gratuities”

Tolls                      Legitimate toll road and bridge expenses are reimbursable when not part of      US, CA– Receipts for cash over $10
                           an employee’s normal daily commute.
                                                                                                           XE
                           Local receipt rules apply.
                                                                                                           All claimable tolls require receipts

Vehicle Usage              Xerox has a number of Vehicle Usage Programs, which vary, by country.
Programs                   The E-Pay system has information about each driver and the vehicle usage
                           program they are enrolled in:
                           These programs include regular drivers using their own vehicles that are not
                           otherwise covered under the Business mileage definitions.




                                                               Xerox Internal Use Only
  Form 54001 (3/2006) Administration                    ETHICS and POLICY HELPLINE 1-866-979-0001                                                 Page 29 of 34
   GLOBAL CASH DISBURSEMENTS

   Subject:                                                                                             Number:    GCD 100
                                                                                              Effective Date:      April 7, 2008
   Business And Travel Expenses
                                                                                                 Supersedes:       GCD 100
                                                                                                         Dated:    February 23, 2007



 Expense Type                                                  Details                                                    Country Specific Limits
                                                                                                             General rules apply unless specifically identified

                                The use of a personally owned cellular telephone where there is a valid
Wireless Usage
                                 business need is a reimbursable business expense. An individual's
                                 manager must pre-authorize the use of a cell phone as being
                                                                                                             Personally billed cell phone usage limits
                                 appropriate for meeting business requirements. All personally owned         US - $75/month
                                 cellular accounts must be billed to the individual who is personally        CA - $100/month
                                 liable for all charges except for organizations that have already been
                                 authorized for direct billing for example, Xerox Customer Service.
                          The actual business expense, up to the pre-authorized amount, should
                           be entered into E-Pay for reimbursement and indicated on the vendor
                           bill. Reimbursement for wireless service requires a complete vendor
                           bill including call detail.

                                Other organizations requiring direct billing must obtain Corporate
                                 Officer approval, and this must be coordinated with the XIM Wireless
                                 Program and Corporate Purchasing Services processes.

                                The budget center manager is responsible for pre-authorizing the
                                 amount of reimbursement. While fixed plans typically result in the
                                 most efficient use of services, reimbursement for use should not            XE
                                 automatically cover the entire cost of plans. The amount of                 In lieu of a Corporate Officer’s approval a member
                                 reimbursement should be based on the percentage of business use             of the XE Ops Committee, the Country GM or the
                                 relative to the individual’s total cost. (not applicable for Europe)        Country Financial Controller may approve.

                                Xerox does not pay for cellular telephone instruments, insurance,
                                 accessories, hands free devices, ongoing maintenance, repair, or similar
                                 fees

                                Personal accounts may be ordered through the Purchase-net Website
                                 (not applicable in Europe).

                                All new products and services that are centrally billed must be ordered
                                 from the vendors available through the Xerox XIM Wireless Program /
                                 Corporate Purchasing Services (NA): Purchase-net Wireless Website
                                 http://xww.wireless.world.xerox.com/. (XE.) B2B Procurement System
                                 / Approved Purchasing system
                     




                                                                 Xerox Internal Use Only
  Form 54001 (3/2006) Administration                   ETHICS and POLICY HELPLINE 1-866-979-0001                                                    Page 30 of 34
 GLOBAL CASH DISBURSEMENTS

 Subject:                                                                                          Number:          GCD 100
                                                                                            Effective Date:         April 7, 2008
 Business And Travel Expenses
                                                                                               Supersedes:          GCD 100
                                                                                                      Dated:        February 23, 2007


Non-Reimbursable expenses:
Personal expenses are not directly required for or connected with conducting business. The following are deemed to be personal expenses that are
not reimbursable to the employee:

          Local commuting from home to normal work location

          Personal entertainment such as movies, mini bar (alcoholic beverages) newspapers, internet downloads (e.g. games, movies, music)

          Credit card late fees

          Personal expenses (e.g., toiletries, clothing), luggage, personal side trips, personal trip insurance,

          Medical expenses except those required by contractual agreement.

          Travel incentive points (frequent flyer miles, free flight coupons or travel vouchers) used to pay for business travel are not reimbursable
           to the employee.

          Passport, drivers license fees (Visas required to support business travel will be reimbursed)

          Airline Club fees, Airline Guides, i.e. OAG.

          “No show” charges for hotel, rental car “No show” charges are a non-reimbursable expense, unless extenuating circumstances (health,
           death in family, etc.) dictate otherwise.

          Fees connected with the use of recreational, health, and gym facilities.

          Home maintenance, baby-sitting, and pet -sitting expenses.

          Personal legal charges and traffic violations.

          Personal memorials

          Political contributions

          Personal charitable contributions

          Loss or theft of cash, travel tickets or credit cards.

          Loss, theft, or damage to Personal property (e.g., luggage, auto, clothing) and associated expenses.

          Accident related costs when an employee uses his own personal auto for company business.

          Cellular - Purchase of cellular telephone equipment, PDA’s, Blackberries, pagers, etc. and hands free equipment including any
           accessories.

          Air phone use.



                                                               Xerox Internal Use Only
Form 54001 (3/2006) Administration                  ETHICS and POLICY HELPLINE 1-866-979-0001                                              Page 31 of 34
 GLOBAL CASH DISBURSEMENTS

 Subject:                                                                                      Number:       GCD 100
                                                                                        Effective Date:      April 7, 2008
 Business And Travel Expenses
                                                                                           Supersedes:       GCD 100
                                                                                                 Dated:      February 23, 2007




                                                                                                      Signing of Exception Forms
                        Exceptions to Policy
                         Exceptions to policy require the written/electronic approval of a Senior     US:
                         Executive. Xerox reserves the right to deny reimbursement for any incurred   Corporate Officers
                         costs or expenses that are not in accordance with the policy rules for
                         reimbursement.                                                               Canada:
                                                                                                      Exceptions requiring Vice-President Approval:
                                                                                                       Higher than policy class of air travel
                                                                                                        Decline of lowest logical airfare
                                                                                                        Reservations through other than American
                                                                                                         Express
                                                                                                      Exceptions requiring Second Level Approval:
                                                                                                        Use of other than Directory hotels
                                                                                                        Higher than policy class of car rental
                                                                                                        Loss of “key” receipts (i.e. itinerary, airline
                                                                                                         receipt)
                                                                                                        Abnormal receipts
                                                                                                        Alternate travel, i.e. auto vs. air
                                                                                                      US & Canada:
                                                                                                      Form # 52202 – Exception to Corporate Travel
                                                                                                      Policy


                                                                                                      Europe:
                                                                                                      GM’s and Regional VP, as per the exception
                                                                                                      authorization process as determined by Global
                                                                                                      Purchasing.
                                                                                                      Europe:
                                                                                                      Travel Exception Form
                                                                                                      DMO Countries:
                                                                                                      Regional VP




                                                            Xerox Internal Use Only
Form 54001 (3/2006) Administration                 ETHICS and POLICY HELPLINE 1-866-979-0001                                                  Page 32 of 34
 GLOBAL CASH DISBURSEMENTS

 Subject:                                                                               Number:     GCD 100
                                                                                  Effective Date:   April 7, 2008
 Business And Travel Expenses
                                                                                     Supersedes:    GCD 100
                                                                                           Dated:   February 23, 2007


RESPONSIBILITIES
 Employee
     The employee is responsible for understanding and following the provisions and guidelines contained in this policy:
                Complying with all policies

                Employees who regularly travel on behalf of Xerox are required to obtain a corporate credit card, use the card for
                 business related expenses and keep the balance in good standing. Regular travel includes airfare, hotel, meals while
                 traveling, and rental car expenses.

                Obtaining pre-approval for business and travel expenses per this policy

                Ensuring the accuracy of expense claims

                Obtaining and submitting the required receipts and documents

                Retaining copies of expense reports and receipts

                Securing timely management approval of the expense claims (within 15 days after completion of a trip or within 30
                 days for expenses claimed on a monthly basis).

                Recognize that Xerox will not reimburse business expense claims that are not submitted within 4 months from the
                 date incurred.
                Using the E-Pay system (where available) to process and submit their expenses for approval and payment.

    Manager
     The authorizing manager is responsible for reviewing the business related travel expenses submitted for approval
      Ensuring expenses claimed are in compliance with this policy
      Ensuring expenses are disallowed which are not in compliance with this policy or are unreasonable or excessive.
      The authorizing manager is responsible for completing the approval cycle of the expense report via E-Pay.
      Providing timely management approval for expense claims submitted by employees and obtaining a higher level of
         approval where required
      Under no circumstances should approval, at any level, be given for expenditure or commitment of funds that in any way
         would be considered a violation of Xerox’s ethics policy or traditionally high business standards.
      Ensuring the policy for security access to the corporate financial systems are followed.


    Financial Services (F$, FSO, or Accounts Payable function)
     The appropriate Financial Services organization is responsible for timely payment of properly approved expense claims that
     are submitted in the E-Pay system (or appropriate expense claims system where E-Pay is not available). Unless specifically
     agreed to otherwise the financial services organization is also responsible for payments to the corporate credit card on behalf
     of the employee and auditing expense reports to ensure that the Travel Policy is being followed .




                                                        Xerox Internal Use Only
Form 54001 (3/2006) Administration             ETHICS and POLICY HELPLINE 1-866-979-0001                                      Page 33 of 34
 GLOBAL CASH DISBURSEMENTS

 Subject:                                                                              Number:     GCD 100
                                                                                Effective Date:    April 7, 2008
 Business And Travel Expenses
                                                                                   Supersedes:     GCD 100
                                                                                         Dated:    February 23, 2007


    Corporate Purchasing Services
     Corporate Purchasing Services is responsible for selecting and negotiating with travel agencies, airlines, hotels, ground
     transportation companies and other travel service firms/companies to secure satisfactory service agreements, ensuring that the
     quality, cost, delivery and service requirements of the operating units are met through the various service agreements.
     Corporate Purchasing Services is responsible for the selection of the corporate credit card provider.


    Travel Services
     Travel Services is responsible for developing a travel policy related to air transportation, hotel accommodations, and ground
     transportation agreements that accommodate business travel requirements. This includes developing overall business
     strategies to optimize the needs of the operating units and the support of the operating unit management in assessing the
     various travel processes for compliance to policy and business strategy.


    Human Resources
     Human Resources is responsible for defining guidelines and processes for
     Staff welfare related expenses including, but not limited to, tuition assistance, employee safety, reward and recognition, staff
     entertainment, relocation and temporary assignment, and special items .


    Designated Travel Agency (DTA)
     The DTA is the Xerox contracted travel agency responsible for arranging business travel reservations that are compliant with
     ADS 001/XE Travel Policy. This includes advising travelers of policy requirements and any exceptions, which may require
     Corporate Officer approval on the Exception to ADS 001/XE Travel Policy form prior to ticketing.




                                                      Xerox Internal Use Only
Form 54001 (3/2006) Administration           ETHICS and POLICY HELPLINE 1-866-979-0001                                       Page 34 of 34

				
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