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expenses, as described in those policies, incurred for authorized
business activity (allowable reasonable expenses). The allowable
reasonable expenses included: Air transportation paid by the
employee, hotel/lodging, ground transportation, employee meals,
and business meals/entertainment. With respect to allowable
reasonable expenses for ground transportation, the FedEx policies
used the prevailing Internal Revenue Service (IRS) mileage rate
(IRS standard mileage rate) as the basis for reimbursing employ-
ees who used their personal vehicles for authorized business
activity.4 The FedEx policies required management approval for
all reimbursements for allowable reasonable expenses.
In order to be reimbursed under the FedEx policies, FedEx
Worldwide Services required employees, inter alia, to provide
receipts, as follows:
Original receipts are required for all travel and
entertainment expenses of $10 or more. An original
receipt is documentation prepared and given by the
service provider. Receipts must include the date and
dollar amount of the provided service. Receipts are
subject to the following rules:
• Original credit card receipts should be used to sub-
stantiate expenses. Where credit card receipts are not
available, a receipt prepared by the provider is suffi-
cient if it bears the provider’s name, date, and ex-
pense amount.
• Receipts must not be altered. (Tips must be noted
4Under the FedEx policies, employees did not receive reim-
bursement for gasoline expenses for personal vehicles used for
authorized business activity or for mileage, parking fees, and
tolls incurred in commuting to and from work.
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Last modified: May 25, 2011