PROCEDURE FOR TRAVEL AND EXPENSE 032024

Procedure
BUSINESS MANAGEMENT SYSTEM No.

Procedure for Business Travel and
Expenses Revision
Southern Africa
PROCEDURE FOR BUSINESS TRAVEL AND EXPENSES
FIN-QPR-022
Rev.
Approval Name Signature Date
No.
4. Originator
Compliance Officer
SHEQ
Human Resource
Director
Head of Supply
Chain and IS&T
Chief Financial
Officer
Chief Executive
Officer
Revision Date : 04.2024 Page 1 of 16 Rev.4
THIS DOCUMENT IS UNCONTROLLED WHEN PRINTED

Procedure
Expenses Revision
CONTENTS
PURPOSE 3
SCOPE 3
REFERENCE 3
ABBREVIATIONS 3
DEFINITIONS 4
ROLES AND RESPONSIBILITIES 5
PROCEDURE 5
APPLICABLE DOCUMENTS 11
RECORD CONTROL 11
REVISION CONTROL 12
APPENDIX 1: List of Non-Refundable Expenses 13

APPENDIX 2 : Typology of expenses for refundable expenses 15

Procedure
Expenses Revision
1. PURPOSE
1.1 The purpose of this document is to define the requirements and responsibilities associated with
business-related travel and expenses incurred while undertaking work duties on behalf of the
company.
2. SCOPE
2.1 This document is applicable to all employees responsible for applying, reviewing and authorising
travel and expense claims on behalf of any Southern Africa Business Unit (including water,
waste, Botswana, Namibia).
2.2 This document covers expenses incurred by the employee in the execution of his/her
professional activity. The employee must have incurred these expenses:
a. while performing his/her job responsibilities and duties in the best interest of the Company.
b. in accordance with the company's activities and corporate purpose.
c. in accordance with the Group Travel Policy.
d. in accordance with budgets and expenditure limits for each expense category.
3. REFERENCE
3.1 Delegation of Authority Matrix

3.2 Travel Allowance and Business Travel Reimbursement Policy and Procedure
3.3 Travel Policy & Procedure
3.5 Group Procedure Expense Report
3.6 Human Resources Payroll Administration Policy & Procedure
4. ABBREVIATIONS
4.1 HR - Human Resources

4.2 BU - Business Unit
4.3 CEO - Chief Executive Officer

Procedure
Expenses Revision
4.4 CFO - Chief Financial Officer

4.5 PO - Purchase Order
4.6 GM - General Manager
4.7 FM - Financial Manager
4.8 IT Manager - Information Technology Manager
4.9 PR - Purchase Requisition
4.10 ERP – Enterprise Resource Planning
4.11 SADC - South African Development Community
4.12 TCM - Travel Management Company
4.14 DOA - Delegation of Authority
4.15 OBT - Online Booking Tool
5. DEFINITIONS
Definition Description
Expense Payments for costs associated with travel and other business activities.
Guest Traveler An individual who has a travel need for , but is not an employee.
Examples include client, supplier, job applicant, contractor, and
immediate family member of an employee in case of relocation process.
Online Booking Tool (OBT) Web-based travel reservation system provided by the Travel
Management Company.
Travel All business-related activities that take place away from the employee’s
normal work location and the transportation used to travel to other work
locations.
Travel Arranger Individual who creates travel reservations on behalf of another person.
Travel Management The third party contracted by to provide travel agent services
Company (TMC)
including travel bookings/reservations, changes, cancellations, and
customer service.
Supporting Documentation Includes receipts, invoices, airtime or data vouchers and any required

Procedure
Expenses Revision
proof of payment (showing the exact items purchased or paid for) etc,
used to prepare the expense claim
Manager The person who is directly responsible for managing the work of
someone else in a company or business.
6. ROLES AND RESPONSIBILITIES
6.1 Employees who travel for business purposes and/or seek approval and reimbursement of
expenses under this policy shall be responsible for reading, understanding, and complying with
its terms.
6.2 Managers shall be responsible for ensuring adherence to this policy and for being actively engaged
in the approval processes for both travel bookings and expense approvals.
6.3 Managers are responsible for pre-authorization of travel and should consider whether the work
associated with requested travel can be achieved using telephone, video conference, or other
means in lieu of travel.
6.4 Employees and/or managers who violate this policy may be subject to disciplinary action as
deemed suitable by the Company. Such action may include non-reimbursement of prohibited
expenses, requirement to repay the Company for improperly incurred expenses, suspension or
revocation of travel privileges, suspension of employment, or separation from employment.
6.5 The Internal Control Officer is responsible for reviewing the expense reports on a sample basis to
ensure compliance with this procedure.
7. PROCEDURE
7.1 USE OF TRAVEL MANAGEMENT COMPANY

7.1.1 All business-related travel must be booked or reserved through ’s designated Travel
Management Company (TMC). The TMC offers online self-service through its online booking tool
(OBT), mobile app, and agent-assisted services by phone.
7.1.2 Travelers and travel arrangers should book all components of a trip (i.e., airfare, lodging, car
rental, etc.) at the same time in one transaction to avoid multiple transaction/booking fees.
7.1.3 To minimize costs, travel should be booked in advance whenever possible. While this is not
always feasible based on business needs, the targets for advanced booking are as follows:
a. Domestic travel should be booked 7 days in advance of departure date;

Procedure
Expenses Revision
b. Regional Travel (SADC countries) 14 days in advance of departure date; and

c. International travel should be booked 21 days in advance of the departure date.
d. Recurring domestic trips must be booked at least 1 month in advance.
7.1.4 All business travel should be approved as per the DOA.
7.2 AIR TRAVEL

7.2.1 All travel must be booked through the Companies chosen OBT.
7.2.2 All flights booked through the OBT are automatically charged to the Company’s account (i.e. NOT
the Employee’s personal credit card).
7.2.3 Travelers should book online wherever possible as agent-assisted bookings incur higher fees.
Agent-assisted services should primarily be utilized for the following situations:
a. Emergency booking or day-of itinerary changes that are not achievable online;
b. Multiple-destination international trips (more than 2 destinations flight); and
c. Trip exchange or cancellation.
7.2.3 The selection of a carrier must be in accordance with the following class of travel instructions.
Duration Employees Class of Travel
Not exceeding 6 hours All Employees Economy Class
Premium Economy Class or equivalent

Exceeding 6 hours All Employees
where available or else Economy
7.2.4 Upgrades for legroom or comfort seats for domestic or continental flights are not permitted unless
medically necessary. Prior approval from the traveler’s direct GM therefore required.
7.2.5 The maximum number of employees on the same flight must not exceed 5 travelers with
exceptions for events and exceptional circumstances. A maximum of 2 executive management
and 2 employees maximum from the same department for the same trip can be allowed to be on
the same flight.
7.3 GROUND TRANSPORTATION

Management and Employees are expected to use the most economical mode of local travel, giving due
consideration to the requirements and duration of the work assignment.
7.3.1 Car Rental
7.3.1.1 Rental cars should be booked through the online booking tool and with one of ’s preferred rental
car agencies (Europcar (preferred) and Bidvest (back up).

Procedure
Expenses Revision
7.3.1.2 Travelers may book vehicles in the Economy, Midsize (preferred) and Intermediate categories.
7.3.1.3 Employees traveling in groups should share a car whenever possible. In this case, a car category
one level above travel policy will be allowed.
7.3.2 Taxi and Car Service
7.3.2.1 Travelers may choose to use taxi service or car services such as Uber, Bolt, or pre-arranged
transportation companies. Travelers should choose the lowest cost of ground transportation.
Uber Black and Comfort are not permitted.
7.3.2.2 Travelers are prohibited from using prepaid forms of payment (e.g., Uber Cash).
7.3.3 Parking and Tolls
7.3.3.1 All tolls and parking fees incurred while traveling for business are allowable expenses. Tickets or
fines associated with parking, travel violations, or vehicle lockouts are for the employee and not
reimbursable by the Company.
7.3.4 Use of Personal Automobiles
7.3.4.1 Employees using personal automobiles for business purposes will be reimbursed on a per
kilometer basis traveled at a rate established by SARS.
7.3.4.2 Mileage to and from an employee's home to his or her office location is not reimbursable.
7.3.4.3 Travelers must provide the following information to support their request for mileage
reimbursement:
a. Business purpose of the trip;
b. Date and location(s) traveled;
c. Total Mileage traveled.
7.3.4.4 shall have the right to audit the mileage traveled using Google Maps or a similar tool.
7.3.4.5The rate per kilometer will be published by the Human Resources Department on a regular basis.
7.3.4.5 A Human Resources Business Travel Claim Form must be completed by the traveler and
approved by their direct GM.
7.4 HOTEL / LODGING

7.4.1 All hotels must be booked with the TMC and not directly with the hotel property or by any other
means except in exceptional cases where an accommodation booking through the TMC is not
available, employees may choose hotels of a similar standard/pricing. Approval should be
obtained from the direct line manager. In addition, hotels should be booked at the same time as
the air ticket (when applicable) to avoid additional transaction service fees.
7.4.2 All travelers should book standard rooms that offer a double sized bed and breakfast.

Procedure
Expenses Revision
7.4.3 Refer to OBT for updated/negotiated hotel rates.
7.5 MEALS
7.5.1 Subsistence Allowance - Per Diem
7.5.1.1 An employee may claim a daily subsistence allowance as provided in this policy with the
understanding that all meals are covered by the subsistence allowance. No further expenses may
be claimed for meals. Refer to the latest Internal Memo - Subsistence allowance for rates.
7.5.1.2 The allowances do NOT apply to Senior/Executive Management.
7.5.1.3 The subsistence allowance does not require the employee to furnish proof of expenses.
7.5.1.4 The host cannot process an expense claim for lunch and/or dinner of employee(s) who
qualifies/entitled for subsistence allowance.
7.5.2 MAXIMUM MEAL LIMIT

7.5.2.1 Executive Management will be reimbursed for actual meal expenses incurred while traveling for
business purposes. Refer to the latest Internal Memo - Maximum Limit for Meals.
7.5.2.2 These apply to Senior/Executive Management only.
7.5.2.3 Where the Senior/Executive Management is traveling with the employee who qualifies for
subsistence allowance, the executive manager may not pay for lunch and/or dinner for the
employee and then claim for the expense where the employee received subsistence allowance.
7.5.2.4For meals where two or more employees are present, the most senior employee must pay
the bill and submit the expense claim.
In addition to the invoices, the employee must mention :
a. The purpose of the meal (business, mission, seminar, training...)
b. The first and last names of the person(s) whom they had the meal with and the company they
belong to.
7.5.2.5 Tips for waiters, included in bills for meals are refunded with the cost of the meal, but are limited
to 10% of the total charge. The excess shall be for the account of the employee.
7.6 MAXIMUM AMOUNTS FOR PAYMENT IN CASH

7.6.1 An employee may pay for items in cash to a maximum of R100. Any expense above R100 should
be paid using the bank card. Merchant receipt should be submitted together with invoice and
receipt. Expenses above R100 without the merchant receipt will not be reimbursed.
7.7 SUPPORTING DOCUMENTS

Procedure
Expenses Revision
Supporting documents for the costs incurred must be attached to the expense claim. Specific
references and details are required for certain categories of expenses such as meals, taxi fares
and kilometers traveled. The requirements are as follows:
Invoices
a. The itemised receipt or an invoice displaying the mandatory legal mentions.
b. A credit/debit card receipt is proof of payment but is not an adequate proof of purchase.
c. Orders or bookings on the Internet are not invoices. It is mandatory to print the invoice on the
associated website.
7.8 EXCEPTIONS
7.7.1 In order to manage the Expense Claim it is of utmost importance that any deviation be
limited to exceptional cases. All exceptions to this procedure will be dealt with on merit and must
be approved by the CFO and or CEO. Deviations should be substantiated by the relevant
employee and approved by the GM, CFO or CEO prior to submitting for payment.
7.9 NON-QUALIFYING EXPENSES

7.9.1 A list of non-refundable expenses is provided in Appendix 1.
7.9.2 Expenses that must follow the standard purchasing process and or the use of
Procurement cards (P-Card). Refer to the Procurement Purchasing Procedure
7.9.2.1 These expenses should not be reimbursed through an expense claim but instead must be
processed as standard purchase requests (purchase order) or purchased through Procurement
Card. In particular, these include:
a. Operational equipment,
b. Spare parts;
c. On site works/services;
d. Office repairs and maintenance,and
e. Small equipment (e.g. laptops and electronics).
7.10 REIMBURSEMENT WORKFLOW

7.10.1 All expense claims are to be submitted via the Local ERP system.

Procedure
Expenses Revision
7.10.2 A link to all supporting documents must be uploaded on the ERP system i.e actual card payment
receipt and an invoice/receipt. Card payment receipts that are not accompanied by the
invoices/an itemised receipt to indicate the items purchased will not be paid.
7.10.3 By submitting an expense claim, the employee is confirming to the reasonableness of the
amount; the accuracy of the description given; that the charges were necessarily and wholly
incurred for a valid business purpose and that all required documentation is attached.
7.10.4 Once the expense claim has been submitted, the claim will be routed to the relevant direct line
manager for review and approval. By approving the claim, the direct line manager is validating
that the expenditure was justified and in conformity with the Company policy:
a. • The travel expense was incurred while conducting company business;
b. The information contained in the expense claim and in the attached documentation is
accurate and in accordance with this policy;
c. Receipts support all expenses (where available).
7.10.5 Once the expense claim has been approved, the Finance team must conduct a review of the
expense claim against this policy and approve the expense claim for payment, if Finance
disputes the claim, it will be rejected, and sent back to the employee to correct and reprocess the
claim.
7.10.6 All claims will be paid in the bank account which is used by to pay the employees salary.
Changes to the banking details will be performed through the Human Resource department.
Refer to the Human Resources Payroll Administration Policy & Procedure .
7.11 REIMBURSEMENT WORKFLOW - NO ACCESS TO ERP

7.11.2 Employees who do not have access to the ERP must complete an Expense Claim Form
[FIN-QPF-009].
7.11.2 The Expense Claim Form together with the relevant Supporting Documentation must be
submitted to the relevant direct line manager for approval as per the Delegation of Authority
Matrix .
7.11.3 The approved Expense Claim Form must be sent to finance for processing of payment. All
Expense Claims must be sent to finance via the a designated official for other entities.
7.11.4 The administrator must review and capture the claim on the ERP system. A link to all supporting
documents must be uploaded to the ERP.

Procedure
Expenses Revision
7.11.5 The claim will be routed to the relevant direct line manager for review and approval. By approving
the claim, the Manager is validating that the expenditure was justified and in conformity with the
Company policy:
• The travel expense was incurred while conducting company business;
• The information contained in the expense claim and in the attached documentation is accurate
and in accordance with this policy;
• Receipts support all expenses (where available).
7.12 TRAVEL ADVANCE

7.12.1 An employee may be required to undertake a business trip and require an advance. Employees
must submit a travel advance request before the trip.
7.12.2 At this stage no receipts are required for the travel advance payment.
7.12.3 The Travel Advance workflow will be submitted to the relevant direct line manager for approval as
per the Delegation of Authority Matrix .
7.12.4 Upon an employee's return, an employee will be required to submit the actual travel expense for
reimbursement. All the relevant Supporting Documentation must be uploaded on the system to
support the expense report.
7.12.5 Once the Expense report has been completed, the advance amount must be deducted from the
reimbursement amount and the difference will be paid to the respective employee.
7.12.6 Any Funds (change) that were not utilised must either be paid back into the company account or
be credited against the next expense claim.
7.12 BUSINESS CONTINUITY

7.12.1 In the event that the ERP is unavailable for processing expense claims or travel advance and the
manual process will be followed.
7.12.2 An Expense Claim Form must be completed by the employee for reimbursement of expenses.
7.12.3 Supporting Documentation must be attached and sent to the direct line manager for approval.
7.12.4 The approved Expense Claim Form must be sent to finance for processing of payment. All
Expense Claims must be sent to finance via the designated official for other entities.
7.13 CONDUCT A CONTROL REVIEW ON A SAMPLE BASIS OF PAID EXPENSES REPORT

7.13.1 Internal audit review of expense reports will be tested on a semi-annual basis.
7.13.2 Where discrepancies are identified, the respective employees may be required to pay back the
company for expenses that are not in line with the company policies.

Procedure
Expenses Revision
8. APPLICABLE DOCUMENTS
The following document/s form part of this procedure:
Title Area / Section / Location Document No.

Expense Claim Form Expense Claim Forms
Advance Form Advance Form
Logbook Logbook
Internal Memo - Subsistence allowance Subsistence allowance
Internal Memo - Maximum Limit for meals Maximum Limit for meals
9. RECORD CONTROL
Records Keeping – Retained documented information

All the relevant records must be retained in accordance with LCC-QPR-004 Record Retention Policy, in
order to demonstrate conformity to this work instruction.
Title Retention Period Retention Location Reason For Document
Accounts Payable department 7 Years google drive Audit purposes
10. REVISION CONTROL
Revision No: Description of Change Changed Date

By
1 New Procedure 06/10/2022
2 list of non-refundable expenses 29/11/2022

list of refundable expenses
Maximum amounts payable by the company
supporting documents
Expenses that must follow the standard purchasing
process

Procedure
Expenses Revision
3 Consolidation of the following procedures 30/10/2023

- HR Travel Allowance & Travel Reimbursement
Policy
- Travel policy & procedure
Updating of maximum limit amounts for meals
Updating of ERP workflow process
4. Align the process as per the ERP 12/04/2024
APPENDIX 1: List of Non-Refundable Expenses
This list is not exhaustive, it can be extended by the BU/country/entity.
Unauthorized charges
Operating materials
Passport fees
Optional insurance (annual premium)
Personal Property Insurance
Banking Agios
Cash withdrawals (ATM...)
Membership fees in an Airline club
Priority airline boarding
Rebooking of flights due to the employee missing the flight without good reason

Procedure
Expenses Revision
Credit card fees other than the corporate credit card of the BU
Professional memberships - “Key 21” procedure must be followed
School and University Alumni Membership Fees/Friendships
Dues, entrance fees or membership in private circles (country clubs, circles,...)
Subsidies and donations, sponsorships and patronage - Key 10 “sponsorship and patronage”
procedure
Postage, postcards
Magazines, books, newspapers, subscriptions
Cinema (including on the plane and in the hotel), Pay-TV programs, games
Personal entertainment (cultural, sports, music, nightclubs...)
Laundry for stays of less than 1 week (allowed for stays longer than 1 week)
Refreshments from a mini-bar
“No-show" fee for the hotel
Luggage and briefcase, umbrella
Clothing and accessories
Souvenirs, personal gifts
Tobacco, sweets, and alcohol outside of meals
Sports equipment
Optical products (sunglasses...)
Cosmetics, perfumes, parapharmacy, hygiene products
Hairdressers, barbers, beauty care, shoemakers,shoe shining
SPA and all spa-related services, sauna, massages, fitness clubs
Loss/theft of advances paid by the company
Loss/theft of personal funds or property
Loss of luggage
Small computer and electronic equipment
(laptops, tablets, cables, mobiles, cameras, consoles, headphones...)
Medical expenses incurred during a national trip
Transportation costs from home to the office and back (transportation costs for late departure are
allowed, depending on the time defined by the BU
Taxi fares outside the normal exercise of professional duties
Personal telephone calls in excess of the daily limit

Procedure
Expenses Revision
Cellphone repairs
Plane tickets -These tickets must be paid for by card: virtual payment card embedded in the travel
agency/provider allowing the company to centralise the payment of travel expenses.
Car, airplane, car lease upgrade
Excess baggage charges
“No-show" charges for car rentals
Optional Travel and Baggage Insurance
Personal automobile insurance
Normal maintenance, overhauls, repairs, washing costs for personal and commercial vehicles
Traffic violations, parking violations -personal and official vehicle tickets,
Expenses for personal days off and weekends during business travel
Expenses incurred for family members/traveling companions
Daycare or babysitting costs
Pet expenses
Unnecessarily excessive costs (i.e. very expensive restaurants or exclusive hotels) not warranted by
the circumstances. The expenditures for meals/lodging cannot be lavish or extravagant.
subsidies and donations
tickets for professional congresses
APPENDIX 2 : Typology of expenses for refundable expenses
This typology of expenses (nomenclature) is proposed as an indication for the design of the Expense
report tools.
Travel Expense Type

Bank fees
Visa expenses
Rail
Postal expenses (exemption)
Urban transport ( Uber, Bolt etc)
Maintenance/repair car (exemption)

Procedure
Expenses Revision
Parking
Toll
Diesel oil
Petrol - Gasoline
Taxi
Accommodation
Laundry (stay > 1 week)
Commercial Business meals
Meals during travel and mission
Training meal
Meal seminar
Staff meal
Phone calls
Medical expenses (spent abroad)
Relocation Cost (exceptional)
Documentation Fees
Congress , Seminars, registration fees
COVID-19 Test for business travel

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Procedure

BUSINESS MANAGEMENT SYSTEM No.

PROCEDURE FOR BUSINESS TRAVEL AND EXPENSES

Revision Date : 04.2024 Page 1 of 16 Rev.4

THIS DOCUMENT IS UNCONTROLLED WHEN PRINTED

ROLES AND RESPONSIBILITIES 5

APPENDIX 1: List of Non-Refundable Expenses 13

Revision Date : 04.2024 Page 2 of 16 Rev.4

THIS DOCUMENT IS UNCONTROLLED WHEN PRINTED

3.1 Delegation of Authority Matrix

4.1 HR - Human Resources

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4.4 CFO - Chief Financial Officer

Revision Date : 04.2024 Page 4 of 16 Rev.4

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6. ROLES AND RESPONSIBILITIES

7.1 USE OF TRAVEL MANAGEMENT COMPANY

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b. Regional Travel (SADC countries) 14 days in advance of departure date; and

7.2 AIR TRAVEL

Duration Employees Class of Travel

Not exceeding 6 hours All Employees Economy Class

Premium Economy Class or equivalent

7.3 GROUND TRANSPORTATION

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7.4 HOTEL / LODGING

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7.4.3 Refer to OBT for updated/negotiated hotel rates.

7.5.2 MAXIMUM MEAL LIMIT

7.6 MAXIMUM AMOUNTS FOR PAYMENT IN CASH

7.7 SUPPORTING DOCUMENTS

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7.9 NON-QUALIFYING EXPENSES

7.10 REIMBURSEMENT WORKFLOW

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7.11 REIMBURSEMENT WORKFLOW - NO ACCESS TO ERP

Revision Date : 04.2024 Page 10 of 16 Rev.4

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7.12 TRAVEL ADVANCE

7.12 BUSINESS CONTINUITY

7.13 CONDUCT A CONTROL REVIEW ON A SAMPLE BASIS OF PAID EXPENSES REPORT

Revision Date : 04.2024 Page 11 of 16 Rev.4

THIS DOCUMENT IS UNCONTROLLED WHEN PRINTED

The following document/s form part of this procedure:

Title Area / Section / Location Document No.

Records Keeping – Retained documented information

Title Retention Period Retention Location Reason For Document

Accounts Payable department 7 Years google drive Audit purposes

10. REVISION CONTROL

Revision No: Description of Change Changed Date

1 New Procedure 06/10/2022

2 list of non-refundable expenses 29/11/2022

Revision Date : 04.2024 Page 12 of 16 Rev.4

THIS DOCUMENT IS UNCONTROLLED WHEN PRINTED

3 Consolidation of the following procedures 30/10/2023

4. Align the process as per the ERP 12/04/2024

APPENDIX 1: List of Non-Refundable Expenses