ALTERNATIVE OR STAY-OVER WEEKEND & IN-LIEU OF TRAVEL APPROVAL FORM

(FOR DOMESTIC TRAVEL ONLY)

International Travel not allowed for In-Lieu of or Alternative/Weekend Stayover
Benefits
(Advance Approval by the Engagement Partner/Designee must be obtained prior to Travel
Bookings)

Staff Member Name: ______________Lydia Chiu_____________________________________

SS#: ________215-21-2739_____________________________________________________

Engagement/Project Name & Code: ____Skyhawke Technologies 2010 Audit,

00459066001__

Dates assigned to this assignment: ___1/31/2011 - 2/25/2011_____________________

Alternative/Stay-Over Weekend or In Lieu of Travel Reason:

_____ 1. Staying at Project site for weekend instead of returning home (In-Lieu of)
(Mark staff exps Non-Taxable/Mark guest exps as Taxable)
___X__ 2. Traveling to Third Location for weekend instead of returning home (In-Lieu
of)
(Mark staff exps as Taxable/No guest exps allowed)
_____ 3. Arrive early or extend business trip to receive “discount Sat stay-over” airfare rate
(Alternative)
(Mark staff exps as Non-Taxable/No guest exps allowed)

Alternative/Stay Over or In Lieu of Travel Request (provide dates, city, arrangements,

guest name/costs (if any):

Traveling to Raleigh North Caroline from 2/4/2011 to 2/6/2011 instead of flying home
to Washington DC. Will be staying with family while in Raleigh.

Original RoundTrip Airfare: $______________________453.14_______________

Alternative or In-Lieu of Airfare $_____________________328.88________________

Calculated Cost Savings: $_________________124.25_____________________

(Note: Cost savings may only be calculated on the original airfare
arrangements, i.e refundable to refundable, non-refundable to non-
refundable)

Expenses Submitted for Reimbursement:

Staff Airfare $________X_______ (Only counted for Travel to 3rd

Location)
Hotel Room Charges $________________ (Room Rate $____ x ____# of nights)
(Original daily rate can’t be
exceeded-rate
can’t be more than daily rate at client site)
Car Rental $________________ (must have been available during week)
Staff Meals $________________ (guest meals non-reimbursable)
Staff Ground Transp $________________ (Taxis/parking)
 Guest Airfare $________________ (Must be marked as Taxable)
Guest Taxi/Parking $________________ (Must be marked as Taxable)
Total $________________

Engagement Partner/Designee Name: ________________David

Wooddall________________

Engagement Partner/Designee Approval: ____________(see attached

pdf)________________
(Can be provided via separate Lotus Notes)

Please review the below firm policy tables for allowable expenditures that
will be reimbursed at Taxable or Non-Taxable rates. If the expense is under
the Taxable column, please be sure to change the Tax Indicator column on
your TEX expense report to “Taxable”.

Also, please note the distinct difference between Alternative/Stay-Over

Travel and In-Lieu of Travel:

Alternative/Stay-Over Weekend travel is simply the case when staff arrange

to arrive at the project site early or extend the business trip into the
weekend to receive a “discounted Saturday stay-over airfare rate”. The
project work would have ended on Friday to be eligible for Alternative
Travel, or if flying in early to the work site, the work would have ended
during the week or on Friday. NO GUEST EXPENSES ARE ALLOWED TO BE
REIMBURSED FOR ALTERNATIVE/STAY-OVER WEEKEND TRAVEL.

In-Lieu of Travel is strictly for a weekend between two weeks at a project

site. GUEST EXPENSES ARE ONLY ALLOWED TO BE REIMBURSED FOR THE
BELOW SCENARIO #2, WHERE THE STAFF STAYS AT THE PROJECT SITE FOR
THE WEEKEND. IF THE STAFF TRAVEL TO A THIRD LOCATION (SCENARIO #
3) – GUEST EXPENSES ARE NOT ALLOWED TO BE REIMBURSED.

Finance Firm Policies & Procedures - PwC U.S. Policy

OUT-OF-TOWN ASSIGNMENTS (Under Three Months)

When an individual is assigned to work on an out-of-town location and weekend

work is not scheduled, the individual may travel home (Friday night) at the Firm's
expense, i.e., travel expenses will be reimbursed for travel home. These
expenses include airfare based on standard Firm travel policies utilizing
alternative travel, train fare, personal vehicle mileage at the current Firm
reimbursement rate, taxis and airport parking.
 Alternative or Stay-Overs Weekend Travel

If an individual elects to extend a business trip to return over the weekend (rather
than Friday night), e.g., over a Saturday night to take advantage of lower airfare,
the Firm will reimburse the normal expense of lodging and meals actually
incurred in the business location up to the amount of airfare savings.
Documentation for the amount of airfare savings must be provided on the
expense report. Advance approval by the engagement partner/designee must be
obtained for reimbursement.

Example
The Firm will reimburse you for reasonable hotel and meal expenses if you arrive early at
your work location to receive a discount "Saturday stay-over" airline rate.

If an individual elects not to return home for the weekend, the Firm will reimburse
the normal types of travel expenses such as lodging and meals actually incurred
up to the amount it would have cost to return home. Documentation for the
cost to return home must be provided on the expense report. Advance approval
by the engagement partner/designee must be obtained for reimbursement.

In-Lieu-of Travel

If an individual travels to a third location or is joined by a spouse, friend, or

dependent at the business location in lieu of returning home, weekend expenses
are regarded as personal, not business travel expenses. Many of these expenses
will be reimbursed as noted in the tables below, but since they are personal
expenses, they are also taxable compensation (not eligible for tax gross up).
Documentation for the cost to return home must be provided on the expense
report. Advance approval by the engagement partner/designee must be obtained
for reimbursement. You are required to submit the following:
a) Advance written approval by the engagement partner/designee
b) AMEX Travel Itinerary that STATES THE SAVINGS AMOUNT
c) Per the below Tables - TAXABLE items must be marked
as TAXABLE
d) You will only be reimbursed for the items listed in the
below tables "up to the approved savings" - nothing more (no
entertainment tickets, etc.)
e) Only the airfare savings will be used to calculate the
cost savings

Qualifying Criteria

The qualifying criteria for alternative/in-lieu-of travel

reimbursement are summarized below:

In-Lieu-of travel reimbursements must be less than or equal to

the normal, total costs of traveling to the home city;
Normal costs should be based on lowest non-refundable, 14-day
advanced purchase airfare to the home city;
 Documentation of the savings associated with in-lieu-of travel
must be provided on the travel itinerary and the In-Lieu-of
Travel form attached to the expense report;
For Firm-related travel, appropriate partner/supervisory
approval is required;
In-lieu-of-travel must be domestic.

Note
In instances where the appropriate approvals have been acquired and it is understood by all parties tha
in-lieu-of travel costs exceed that of traveling to the home city, then the staff will be reimbursed no mo
the total costs of traveling to the home city. Staff MUST pay for the excess in-lieu-of travel costs and m
claim the excess costs on their expense reports; staff will be taxed appropriately for their in-lieu-of-trav
reimbursement.

The following tables highlight the reimbursement and tax

guidelines for In-Lieu-of travel:

Scenario #1: Staff Flies to Home City for Weekend.

Expense Item Reimbursabl Taxable

e
Weekend staff flight from project site to home
Yes No
Corresponding taxi/parking Yes No

Scenario #2: Staff Stays at Project Site for Weekend.

Expense Item Reimbursabl Taxable

e
Lodging Yes No
Weekend meals for staff Yes No
Car rental (if available during the week) Yes No
Entertainment No N/A
Weekend flight to project site for staff's Yes Yes
guest
Corresponding taxi/parking for staff's Yes Yes
guest
Weekend meals for staff's guest No N/A

Scenario #3 Staff Travels to a Location Other than Home for the

Weekend.

Expense Item Reimbursabl Taxable

e
Weekend flight for staff to other Yes Yes
location
Lodging in other location Yes Yes
Weekend meals for staff Yes Yes
Entertainment No N/A
Corresponding taxi/parking for staff Yes Yes
Car rental Yes Yes

Tax implications may differ in individual staff situations. However, with the exception of in-lieu-of
payments, allowances and business-related expense reimbursements generally are not taxable or
subject to withholding if staff has a bona fide residence in the vicinity of the home office and he/she
is on an assignment of one year or less.