Travel Policy

Choice of Airline
Requests for a specific airline will only be considered if no significant additional cost to the Company is involved.

Class of Service
Coach class should be booked for all air travel. Employees may choose to upgrade at their own expense.

Additional savings can be realized through advance ticket purchases. Even though these restricted fares may feature conditions and penalties for change or cancellation, the savings achieved are usually substantial.

Employees on the Same Flight
To protect The Garden Company from catastrophe, the number of employees traveling on the same flight should be limited to:

• 2 corporate officers or vice presidents
• 2 direct reports with a corporate officer
• 50% of any project team or group reporting to one manager
• 5 employees on the same flight

Personal Itineraries Combined with Business Travel
Employees wishing to extend an authorized business trip to include a personal itinerary should identify the personal portion of the trip to the travel agent. Any incremental airfare, hotel, car rental, meal, or other costs associated with the personal portion of the trip are the responsibility of the traveler.

Similarly, if a spouse/guest accompanies an employee on a business trip, the employee must absorb all incremental expenses for the spouse/guest.

Saturday Night Stay
The Garden Company will reimburse the additional cost of hotel, meals, and rental car if significant savings are realized on the total expense by including a Saturday night stay.

Ticketing
E-ticketing, or ticketless travel, is the preferred method for ticket delivery. Even though e-tickets are not available for all flights at this time, when this delivery option is available we recommend that you choose it. Benefits of e-tickets include:

• No need to worry about losing your ticket, since your confirmation number is your ticket.
• You always receive an itinerary via email that includes detailed flight information.
• You are not required to stop at the ticket counter. If you do not have baggage to check, you may proceed directly to the gate or customer service center for check-in.
• If you do have baggage to check, simply present your photo ID to the Skycab and then proceed to the check-in area for processing.

Employees are responsible for maintaining their own award programs, and may use any frequent flyer miles earned during business towards their own personal travel.

Airline VIP Clubs
The Garden Company will reimburse the cost of one airline VIP club membership for employees who fly at least twice a month, or on extended international travel. Manager approval is required.

Frequent Flyer Programs
Use of frequent flyer tickets or miles for business travel is not reimbursable by The Garden Company.

The Garden Company will not reimburse costs associated with the use of personal automobiles for business reasons.

Accidents & Insurance
Employees who elect to use their personal autos for business purposes are expected to purchase third-party liability insurance with limits that meet the local requirements.

Physical damage coverage to an employee’s vehicle (e.g., comprehensive and collision damage) are at the individual’s option, but in no case will the Company reimburse the employee for repairs (or related insurance deductibles) to their personal auto if damaged while being operated for business purposes.

The Garden Company is not responsible for personal use accidents. If you are involved in an automobile accident while on business travel that causes: damage to another vehicle; damage to your own car; bodily injury to yourself or your passenger(s), a pedestrian, or the occupants of another vehicle; or if your car and/or its contents are stolen, you should:

• Report the incident to your personal insurance agent (The Garden Company's insurance is excess to your personal insurance)
• Complete a company accident report (available from HR) and submit it to HR

Maintenance
The Garden Company will not reimburse the cost of maintenance, repair, insurance, washing, or gasoline for personal vehicles.

Accidents & Insurance
If available, National will be used for all car rentals. Rates at participating worldwide locations include physical damage insurance (commonly referred to as Loss Damage Waiver) when on business travel (or business/leisure combined) and should be declined in the Optional Services section of the rental agreement. No insurance is provided on leisure or holiday travel.

If you are involved in an automobile accident while on business travel that causes: damage to another vehicle; damage to your rental car; bodily injury to yourself or your passenger(s), a pedestrian, or the occupants of another vehicle; or if your rental car and/or its contents are stolen, you should:

• Notify the local police and obtain a copy of the police report if one is written
• Call the car rental agency even if the damage does not appear visible
• Obtain the names, addresses and vehicle information from other drivers and vehicles involved; note the time and location of the accident; and record the names, telephone numbers and vehicle licenses of any witnesses
• Fill out a rental car accident form even if the damage does not appear visible (usually located in the glove box of the rental car)
• Complete a company accident report (available from HR) and submit it to HR

Car Level
Compact car is standard; upgrade to full-size if three or more employees are traveling together.

Car Phone
Only when essential for completing business.

Gasoline
Rental rates do not include gasoline unless specifically indicated.

The recommended procedure is to refill your car before returning to the car rental company. If choosing this procedure, under no circumstances should a car be returned with less than a full tank of gas because this will incur a refueling service charge which can greatly increase the total cost of the rental.

The next preferred method is the Fuel Purchase Option (FPO) which must be accepted at the beginning of a rental. This allows you to purchase a tank of gasoline from the car rental company at local self-service prices, which eliminates the need to refill the tank before returning the car. When choosing this option, return the car with as little fuel as possible because fuel remaining in the car at time of return will not be credited.

Employees who do not maintain a Corporate Card may charge their first airfare and car directly to the Company through a management team member, but they must provide a personal credit card for lodging and meals.

Employees who do not have a personal credit card or who travel infrequently may obtain a temporary cash advance from Accounts Payable. Manager approval is required.

The Garden Company gives advances to employees only for emergency cash needed for business trips. Advances will not be granted for any other reason. Please read the rules and tips under Temporary Advance Instructions regarding the procedures for cash advances.

The employee will need to submit an expense report to be reimbursed for all charges made against their personal charge card and to clear their personal A/P account in the event they received a temporary cash advance. No additional advances can be issued until the credit is cleared.

Employees who will travel on Company business more than twice a year may choose to open a credit card account that is solely for Company transactions. Meeting the requirements of the credit card company are the Employee's own responsibility.

The company credit card number must be kept on file with Accounting.

Corporate Card Program
Employees will be responsible for complying with the terms and conditions set forth by the corporate Card Company and as agreed to by the employee upon signing the agreement:

• The Corporate card will be for business use only; misuse of the card can lead to disciplinary action up to and including termination of employment.
• Corporate cards are individually billed accounts and cardholders are expected to pay balance upon receipt.
• Employees are personally liable for making the Corporate card payments in full and on a timely basis.
• The Garden Company is not responsible for late charges on the Corporate card, and such late charges are not reimbursable.
• If the Card Company cancels a card because of late payment, it will be the Employee's responsibility to produce an alternate form of payment.
• If an account becomes delinquent and The Garden Company must pay the outstanding balance, payroll deductions will be initiated.
• Annual fees for personal credit/charge cards and membership rewards are not reimbursed by The Garden Company.

Payment must be received and posted by the statement cut-off date to be credited to your account in a timely manner. Allow 5-7 days for regular mail and 2-3 days for express mail to meet the cut-off date. Many banks also offer online payment options.

Lost Credit Card
It is the cardholder's responsibility to personally protect the Corporate cards.

The Garden Company will reimburse the cost of usual and reasonable air and surface transportation, lodging, car rental, meals, entertainment, and any other miscellaneous necessary expenses incurred while conducting authorized The Garden Company business. Employees are expected to utilize Company funds in the most cost-effective manner possible.

All travel-related business expenses must be accurately documented on an approved expense report in order to be reimbursed. Expense reports should be submitted within 30 days of a trip, and paper receipts are required for all expenditures over $20. Expenses found to be missing receipts, or with insufficient receipt attached are subject to IRS reporting as taxable income, or at The Garden Company's discretion, withholding of future payments to employee.

Reimbursable Expenses
The following travel expenses will be reimbursed by the company:

• Airfare and surface transportation
• Airline clubs
• Business entertainment
• Car rental
• Emergency medical expenses
• Gratuities/tips (20% maximum)
• Hotel health clubs (U.S. $10 per day maximum)
• Hotels/lodging
• Laundry and dry cleaning (on trips of 5 days or more)
• Meals
• Parking and tolls
• Saturday night stay-over (if substantial airfare savings are realized, The Garden Company will pay for lodging, automobile rental, and meals)
• Telephone calls (one 15-minute call home or for personal business per day while traveling on The Garden Company business)

Non-Reimbursable Expenses
Non-reimbursable expenses generally fall into the following categories: they are of a personal or discretionary nature; they are unnecessary to achieving a business purpose; The Garden Company already provides for such expenses.

Non-reimbursable items, services, occurrences, and events include, but are not limited to:

• Airline upgrade certificates
• Baby-sitting, child care, and pet-boarding expenses
• Barber, hair stylist, manicurist, and other grooming costs
• Briefcases and luggage
• Charge card late fees and interest charges
• Clothing
• Family/ partner accompanying traveler
• Free flight, hotel, or car rental coupons
• Gambling losses
• Hotel upgrades
• Massage and other spa charges
• Normal commuting expenses
• Personal aircraft or non-approved aircraft charters expenses
• Personal credit and charge card fees
• Personal entertainment (including movie rental in hotel rooms, earphones in flight)
• Shoe shines
• Sports and Social Club (golf/ country/ tennis clubs) dues and membership
• Supplemental rental automobile insurance - CDW (Collision Damage Waiver), LDW (Loss Damage Waiver), PAI (Personal Accident Insurance), PEC (Personal Effects Coverage), LIS (Liability Insurance Coverage)
• Toiletries
• Traffic, speeding, and parking tickets
• Trip or flight insurance
• Use of frequent flyer award tickets for business travel

Gratuities/tips should be appropriate and reasonable for the services rendered. Guidelines suggest an amount for restaurants of 15% of the net (pre-tax) bill, cab drivers (10-20% of the total fare), porter/bellman (U.S. $1.00 per bag), and doorman (U.S. $1.00).

Check the bill before paying to make sure that the gratuity/ service charge has not already been included, which is standard practice on restaurant bills for large parties and room service.

When checking in, verify that the lowest available rate has been offered. If a late checkout is desired, request it in advance through either the hotel front desk or Apex Travel. Otherwise, the posted check-out time should be observed to avoid additional charges.

When checking out, review the hotel bill to compare the room rate charged to the rate quoted on your travel itinerary, to verify incidental charges, and query any discrepancies. Both the itemized hotel statement and copy of the charge card sales slip should be submitted along with the expense report.

• Single rooms (i.e., one person to a room) will be reserved for employees on regular business trips.
• Double rooms (i.e., two people to a room) will be reserved for employees attending The Garden Company events.
• If one of the two people sharing a room checks out after an event, it is standard practice for hotels to convert the double room rate to a single room rate for the remaining occupant.
• Hotel upgrades are not reimbursable.
• Reasonable dry cleaning and laundry expenses will be reimbursed on trips of 5 days or more.
• Housing for long-term assignments needs Manager and HR approval.

Property Loss – The Garden Company Owned
The Garden Company’s worldwide property insurance program provides coverage for loss of The Garden Company-owned property (such as laptops) while traveling on business.

Losses should be submitted to HR, who will coordinate with the global carriers to get the claim resolved. For initial reporting purposes, please include the date of loss, the location, the type of loss (fire, theft, etc.) and a rough estimate of the amount of the loss (if known).

Property Loss – Personal
Safeguarding of personal property, funds, and travel advances while on business trips is the traveler's responsibility and such losses are not generally reimbursable by the Company.

Meal guidelines for travel in North America suggest an amount for breakfast (U.S. $10), lunch (U.S. $12), and dinner (U.S. $35) including beverages, tax, and gratuity. The costs of meals overseas will vary according to the local economy. These guidelines should not be construed as a per diem allowance.

A receipt is required for all expenditures over U.S. $20.

If customers or other individuals are entertained, government tax regulations stipulate that all entertainment expenses be itemized and substantiated on an expense report with the following information:

• Name, title, and company of the person(s) entertained
• Business relationship and business purpose of the meeting
• Name and title of other The Garden Company employees present
• Date, name, and location of the establishment
• Type of entertainment and the expense involved

Employees will be paid for hours spent traveling, at a maximum of 8 hours per day, under the following condition. If the hourly employee's normal shift is between 8am and 6pm, Monday through Friday, and they travel on Saturday or Sunday between the hours of 8am and 6pm, the employee will be paid for the hours spent traveling. This assumes that the employee had worked the minimum required 40 regular hours during that week. If the travel took place before or after the hours of the normal shift, regardless of the day of the week, it is not considered time worked for pay purposes.

A passport is required for all travel outside North America, and it must be valid for six months beyond the travel date. To request a passport application form, see the U.S. State Department Passport Services website at http://travel.state.gov/passport_services.html.

If traveling internationally, you can obtain foreign currency from a local foreign exchange service before departure, exchange cash or travelers checks upon arrival, or use an ATM machine at destination. Bank cards are less widely accepted in some countries than others, so it may be necessary to carry more cash or travelers checks in such places.

Whenever possible, telephone calls should be made from a The Garden Company office rather than from a hotel room. Similarly, business documents should be faxed to and from a The Garden Company office.

To avoid the often-substantial hotel surcharges on long-distance calls made from a hotel room, use an AT&T Corporate Calling Card and submit the bill for reimbursement on an expense report. Operator-assisted calls should also be avoided, if possible.

The Garden Company will reimburse charges for local and long-distance business calls made outside a The Garden Company office provided the calls are substantiated by a hotel or telephone company bill (local calls made from pay phones need no documentation). Discretion should be used in minimizing the cost of telephone calls outside The Garden Company office and during peak hours.

Employees traveling away from home on The Garden Company business may incur reasonable charges to keep in touch with their families or partners and conducting urgent personal business. One 15-minute call per day for these purposes is permitted.

Air phones should only be used in emergencies. Car/cell phones should be used for business purposes only.