BL Companies | Employee Handbook | 2024

include: ▪ Gym memberships and/or Gym Day passes while traveling; ▪ Traffic violations including speeding and parking tickets; ▪ Hotel room movies and video games; ▪ Laundry service (unless an unusual length of stay warrants); ▪ Employee only meals when in-town; ▪ Alcoholic beverages except in connection with client entertainment; (Employees should not drink if driving) ▪ Personal entertainment expenses; and ▪ Non-reimbursable vehicle expenses noted on the following page. Travel Many employees travel on Company business to job sites, to other Company offices or to meet with clients, vendors or other consultants. Whenever an employee travels, he or she represents the Company and his or her conduct reflects on the Company. Employees should always conduct themselves in a professional manner. This standard applies at all times during a trip on Company business. While traveling, employees are not compensated for sleep time, meal periods or any other time periods during which they are not actually working. Recording Travel Expenses Travel expenses should always be charged to a project number. It is not appropriate to charge expenses to “admin” or “promo” when they relate to a project. Even if the client contract does not allow the Company to charge the client for travel expenses, the expense should be recorded to the project. Mileage should always be charged to a project number, when it relates to a project, for all Company vehicles and personal

vehicles. For rental cars, the rental bill should be submitted with gas receipts on the employee’s expense report and charged to the appropriate project. Expenses must be supported by receipts. Personal car mileage should be reported on the employee’s expense report and Company vehicle mileage must be entered on the Vehicle Mileage Log located in each vehicle. The correct project number must be noted on both the expense report and the log. The employee should submit mileage and expenses weekly. If submitted later than two (2) weeks after the date incurred, mileage and expenses may not be reimbursed. Reimbursable Vehicle Expenses The following vehicle-related expenses will be reimbursed upon submission of receipts or other documentation: ▪ Tolls and parking are always reimbursed if supported by receipts. ▪ Gasoline is reimbursed for rental cars only but is not reimbursed for personal cars because these costs are included in the IRS mileage rate. Mileage ▪ Personal car – Mileage is reimbursed at the IRS rate for actual mileage. If traveling directly from home to client, deduct the mileage of the normal commute and submit the extra mileage under the appropriate project number. ▪ Company vehicle – No reimbursement to employee, but mileage should be recorded on the Vehicle Mileage Log and recorded to the appropriate project number. ▪ Rental car – No reimbursement to employee for mileage. Submit rental car invoice. Should be charged to the project number.

Employee Handbook

Employee Ownership 47