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The record indicates that the vouchers had several approval
levels, and it was certainly not clear that the immediate
superior's approval was final.
Moreover, Mr. Moreno's standard for approval apparently was
one of reasonableness, but he did not elaborate on that term,
except to say
the policy was fairly flexible. As far as the monies
that were reimbursed, if it was felt it was reasonable,
then, yes, we would be reimbursing. If it was a daily
or weekly voucher, that was not considered reasonable.
So it just depended on the individual manager, and also
the number of representatives that they had reporting
to them.
* * * * * * *
At the time Mrs. Shannon was reporting to me,
primarily, she was responsible for the inside sales
representatives. And that was not, let's say, those
entertainment--those meals were not as common or as
ongoing as they would be for an outside sales
representative.
Thereafter, Mr. Moreno opined that "reasonable" usually means $10
to $15 per person for lunch or dinner once or twice a month;
however, whether a meals expense is considered "reasonable"
depends on the number of sales representatives the manager
supervised and the particular events or circumstances surrounding
the meals expense, such as whether Pacific Bell was sponsoring a
special campaign or contest.
The receipts and calendar presented by petitioner indicate
that she took her sales representatives out for lunch or dinner
between 2 to 4 times per month and incurred meals expenses in
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Last modified: May 25, 2011