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❖ CEO: need the Finance Budget confirmation

3.3 Noteworthy:
3.3.1 All employees of Group 1 pay for their own expenses and are refunded afterwards by the company
where the employee’s payroll is administered

3.3.2 For employees of Group 2 and Group 3, the receiving company pays the hotel, the expenses are
refunded afterwards by the company where the employee’s payroll is administered, including any
WHT charge. The receiving company must be refunded for 100% of the advance amount.

This does not apply to employees belonging to any country with a WHT (withholding tax), as such
a procedure increases the cost for the company. Employees of such countries pay their hotel and are
refunded upon their return.

3.3.3 An advance on expenses can be given to an employee of Group 2 and 3 if requested, but this can
never be used for paying:
• Plane ticket
• Hotel inside MENA (except for employees of countries with WHT).

3.3.4 The Company’s administration department must quote the whole travel cost before the local Finance
Manager indicates the current budget consumption and thus before the authorization of the Direct
Manager and the Country Manager. The quote has to be indicated on the Travel Request Form
(TRF)

4. ACCOUNTABILITY
4.1 Country Managers and Human Resources are responsible for ensuring that the terms of this policy and
procedure are equally applied to all employees

4.2 The Financial Manager is responsible for checking the employee’s budget and indicating on the Travel
Request the current budget consumption of the employee to guarantee that the budget limit is respected

4.3 The Manager to whom an employee reports and the Country Manager are both responsible for approving
all of the employee’s travel expenses before and after the travel and both Managers must sign the Travel
Expense Report (TER)

5. DEFINITIONS AND PRINCIPLES OF BUSINESS TRAVEL

5.1 Definition

Business travel is defined as all travel related to an employee’s fulfilling work requirements including travel
requested by the Company

Travel consists of actual transportation, lodging, and meals, plus any required incidental expenses

5.2 Duration

When business trip is required, preferably should not exceed fifteen (15) calendar days
5.3 Air travel
5.3.2 Air travel is to be in economy class

5.3.2 Business class air travel could be allowed with the authorization of the MENA CEO only. The
MENA CEO will review the request (s) for business class air travel based on the following two
cases:
• There is a clear business interest

Travel Expenses Policy & Procedure January 1st, 2017 Page 2 of 7