Expense Policy

Policy objective: [Outcome this policy governs]
Scope: [People, systems, locations, and activities covered]

1. Purpose, Scope, and Principles

[Covered workers, cost-center owner, business-purpose rule, and effective date.]

2. Eligible Business Expenses

[Expense categories, reasonableness standard, examples, and required project or client code.]

3. Travel, Lodging, and Meals

[Booking channel, class of travel, per diem or actuals, lodging caps, meals, and client entertainment.]

4. Pre-Approval and Spending Limits

[Thresholds, approvers, emergency exception, budget check, and segregation of duties.]

5. Receipts, Coding, and Submission

[Receipt threshold, itemization, attendee list, mileage evidence, submission deadline, and coding.]

6. Corporate Cards and Cash Advances

[Cardholder duties, reconciliation, cash-advance settlement, lost-card route, and prohibited sharing.]

7. Non-Reimbursable and Personal Items

[Personal upgrades, fines, alcohol, family costs, commuting, and unapproved subscriptions.]

8. Exceptions, Foreign Currency, and Tax

[FX source and date, VAT/GST evidence, remote-work exceptions, and tax escalation.]

9. Review, Audit, and Misconduct

[Random audit, duplicate detection, repayment, investigation, and anti-retaliation route.]

10. Payment Timeline and Policy Owner

[AP service level, dispute contact, retention, version, and review date.]

Exceptions, Enforcement, and Review

• Exception authority: [Role authorized to approve a documented exception]
• Required evidence: [Risk assessment, compensating control, owner, and expiry date]
• Enforcement: [Investigation and proportionate consequence process]
• Review trigger: [Scheduled cadence and events requiring an earlier review]

Implementation notice: Adapt this policy to applicable law, contracts, workforce consultation duties, systems, and operating context before adoption.