General Motors Travel Expense Policy

GM Travel Expense Global Policy
GM TRAVEL AND EXPENSE

REPORTING POLICY
Effective: September 8, 2014
Policy Owner: Timothy R. Miller

SECTION A: TRAVEL AND ENTERTAINMENT POLICY
1. PURPOSE / OBJECTIVE 4
2. CORPORATE CARD GUIDELINES 4
2.1 GM CORPORATE CARD CARDHOLDER 4
2.2 EXPENSE REPORT APPROVER 5
3. SECURITY 5
4. COMPLIANCE 5
5. GUIDELINES FOR NON-GM EMPLOYEES 6
6 AIR TRANSPORTATION 8
7 GROUND TRANSPORTATION 10
8 LODGING 11
9 MEALS 12
10 PROVIDING THINGS OF VALUE TO GOVERNMENT OFFICIALS 13
11 MEDICAL EXPENSES 14
12 LAUNDRY, TELEPHONE AND MISCELLANEOUS EXPENSES 14
13 SPECIAL AIR TRAVEL 16
14 MEETINGS & EVENTS 17
SECTION B: ADMINISTRATIVE 19
1 POLICY OWNERSHIPS – ROLES AND RESPONSIBILITY 19
2 APPLICABILITY 19
2.1 CONTRACTORS / THIRD PARTY REPRESENTATIVES OF GM 19
3 COMPLIANCE 19
General Motors Confidential Page 1 of 28

4 SECURITY 20
5 RELATED REGIONAL DEVIATIONS / COUNTRY SPECIFIC POLICY CHANGES 20
6 GENERAL MOTORS CORPORATE CARD GUIDELINES 20
7 CORPORATE TRAVEL GUIDELINE - USE OF CORPORATE TRAVEL AGENCY 22
SECTION C: INDIRECT MACHINERY & EQUIPMENT PURCHASING EXPENSE 23
1 PURCHASING PROFILE REQUIREMENTS 23
2 MERCHANT CATEGORY CODE (MCC) RESTRICTIONS 23
3 RECEIPT REQUIREMENTS 23
4 COMPUTER RELATED PURCHASES 24
5 E- BAY, PAYPAL AND OTHER ONLINE MERCHANTS / PAYMENT PROCESSORS 24
6 INAPPROPRIATE PURCHASES FOR THE GM CORPORATE CARD (PURCHASING CARD) 24
7 GOVERNMENT CONTRACTS 25
8 SPLIT TRANSACTIONS 25
9 RECEIVING GOODS 26
10 SALES/VAT/USE TAXES AND FREIGHT CHARGES 26
11 CROSS BORDER TRANSACTIONS 26
12 BEREAVEMENT FLOWERS AND BEREAVEMENT DONATIONS 26
13 CAMERAS 26
SECTION D: FLEET VEHICLE EXPENSE 27
1. REQUIRED DOCUMENTATION 28
2. PROHIBITED ITEMS AND PRACTICES 28

Document Overview:
This document details GM guidelines around standard treatment and accounting of business-related expenses
pertaining to travel and entertainment (T&E), low value indirect goods and services purchases, and assigned
company vehicle driver fleet expenses.
Regions and/or countries may choose to have a tighter standard than the one prescribed in this document based
on local practices and regulations. However, they may not exceed the limits set in this Policy, which, supports cost
consciousness to facilitate the prudent use of company funds.
This Policy includes information on the use of approved vendors and corporate card for business expenses by
employees. All GM employees are required to comply with these guidelines.
Document Structure:
This document is divided into four sections:
A The Core Policy for Traveler Usage
B Administrative Policy Guidelines / Instructions for Regions/Other Users
C Indirect Machinery and Equipment Purchasing Expense
D Fleet Vehicle Expense
Document Owner Timothy R. Miller

The Global Travel Manager, Global Business Services (GBS), Employee Business Travel is the executive in charge
of travel related portions of this Policy.

SECTION A: TRAVEL & ENTERTAINMENT
1. PURPOSE / OBJECTIVE
This document details GM guidelines around standard treatment and accounting of business-related expenses
pertaining to travel and entertainment (T&E), low value indirect goods and services purchases, and assigned
company vehicle driver fleet expenses.
This Policy includes information on the use of approved vendors and Corporate Card for business expenses.
Applicability
This Policy applies to GM employees and all of the following:

 Contractors and suppliers whose travel is reimbursed by GM and its subsidiaries.
 GM and all of its subsidiaries in which GM owns more than 50% of the equity interest, directly or indirectly,
or in which GM exercises management control.
 All employees of GM and its subsidiaries in which GM owns more than 50% of the equity interest, directly
or indirectly.
 As to companies and employees of companies in which GM owns 50% or less of an entity, and does not
exercise management control, a case-by-case determination by the Global Expense Reporting Governance
Council and applicable Regional President is made as to whether this Policy applies.
The requirements set forth in this Policy are the minimum standards, local or regional policies may be more but not
less restrictive.
2. CORPORATE CARD GUIDELINES
2.1 GM CORPORATE CARD CARDHOLDER

a) The GM Corporate Card must be secured and the confidentiality of the GM Corporate Card account number
must be maintained at all times (i.e., the GM Corporate Card and/or account number should not be shared
with others). Complete account and/or Card Security Verification (CSV) numbers must not be included in
email.
b) All charges must be reconciled and timely processed on an expense report.
c) It is the Cardholder’s responsibility to dispute unauthorized charges with Citibank (or the appropriate issuing
card provider in cases where the global card has not yet been deployed) within 60 days. The merchant
must be contacted to request an adjustment or credit, if required.
d) When conducting repeat business with a merchant, the Cardholder must request the merchant to not store
their card account information for future use.
e) If the GM Corporate Card is lost, stolen or possibly compromised, the Cardholder must contact Citibank
immediately and cancel the Card.
f) The Cardholder should immediately notify their supervisor and/or a program administrator of potential
misuse/abuse of the GM Corporate Card Program.

2.2 EXPENSE REPORT APPROVER
The Expense Report approver must ensure that the Cardholder is appropriately using and not sharing the GM
Corporate Card.
3. SECURITY
At GM safety is our overriding priority. Employees should not travel on business if they do not feel safe. Alternate
communication options may be viable (e.g., WebEx meetings, teleconferences or video conferencing, etc.).
Employees may contact the General Motors Global Security Intelligence Center for additional travel security
information or questions.
GM Global Security maintains a list of current travel bans, restrictions and advisories on the GM Travel Security
website based on input from relevant government advisories, travel security information providers. GM Regional
Security Managers and GM business unit leaders. Travel is banned to those destinations color-coded red. Travel
to countries color-coded orange is partially restricted or requires pre-approval or special arrangements.
Prior to traveling to restricted (orange) destinations, GM employees are required to follow this Travel Security
process:
A Verify that the travel is business critical. Travel to restricted destinations must be business critical.
B. Read destination specific security information provided by Control Risks Group and ISOS.
C Receive approval from appropriate GM business unit leadership or GM Global Security contact.
D For additional travel security information, review the Travel Security website or contact the GM Global
Security Intelligence Center.
4. COMPLIANCE
COMPLIANCE WITH THIS POLICY IS SUBJECT TO AUDIT BY GM AUDIT SERVICES.
 Employee Responsibility
Employees are responsible for understanding and complying with Company policies, including this Policy when
incurring and requesting reimbursement for expenses. Only necessary and reasonable business expenditures
that are consistent with this Policy will be reimbursed.
It is the GM employee’s responsibility to ensure they have the necessary documents to travel internationally,
including visas or business visitor letters from host countries, if needed. Failure to secure necessary travel
documents prior to international travel may result in denied entry to the host country and could disrupt or delay
business activities and inappropriately cause unnecessary burden and expenses to GM. Additional information on
required documents may be found on the Employee Travel website.
 Manager’s Responsibilities
1 Understand and ensure compliance with the Global Travel Policy and guidelines.
2 Ensure subordinates understand the Travel Policy and guidelines including requirements for submitting
supporting receipts.
3 Review and approve employees’ expense reports, verifying they are reasonable and consistent with the Travel
Policy.
 Contractor / Supplier Travel

Suppliers are required to enroll in GM’s managed travel program (verification of eligibility will be confirmed through
the GM Purchasing Contact), unless an appropriate deviation is obtained. Unless agreed to by contract with
General Motors, travel by contractors/suppliers on behalf of GM, and ultimately paid for by GM (on an invoice from
the vendor), will be reimbursed at actual cost not to exceed GM preferred contractor/supplier rates.
The “Contract Companies and Suppliers” form must be fully completed and signed by an officer of the contracted
company. Contractors/suppliers must be asked to utilize American Express to make all GM business travel
reservations and utilize the American Express online booking tool where it is available. GM employees must not
submit travel expenses for contractors/suppliers on their GM expense reports.
 Management Responsibility
Management is responsible for framing the policy and driving compliance.
 Cooperative Students/ Interns
Cooperative students/interns hired by GM may need to travel. When issuing a Corporate Card to these individuals,
consideration should be given to utilizing reduced credit limits. The business unit should submit the student/intern
application for processing.
5. GUIDELINES FOR NON-GM EMPLOYEES
 Companion/Adult Guest Travel At GM Expense

Expenses for companions and adult guests are generally not allowed, with the exception of rare occasions, where
such attendance may be required for business purposes. Written approval for companion or adult guest travel
should be obtained in advance from the GM Senior Executive responsible for that organization. There are specific
conditions that must be met in order for approval to be granted.
All expenses for an approved companion or adult guest, with accompanying documentation and the signed “Form
B – Authorization for Companion/Adult Guest Expense,” must be explained on the employee’s expense report.
Additionally, approvers must be certain that the needs and demands of the business trip are not compromised
should a companion or adult guest accompany the employee at personal expense. Local policies should be
consulted to determine if additional requirements may apply.
The following conditions apply to approve companion/guest travel (different requirements may be necessary to
comply with local tax laws; local tax staff should be consulted):
o Expenses paid by GM that are attributable to companion/adult guest travel that results in imputed income
will be included on the employee's Income Tax form.
o The ratio of employees and companion/adult guests to other participants must not exceed 1 to 10; and the
nature and performance of the assignments must be adequately documented.
o Companion or adult guest participation at company expense is permitted when hosting dealer incentive
functions, applying the guidelines in the paragraph above. In this situation, both the employee and
companion or adult guest must have specific work assignments.
The only exception to the above is when all three (3) requirements listed below are met:
o The person accompanying the employee (e.g., companion/adult guest) is also an employee;
o The travel is for a valid business purpose; and
o Travel expenses would otherwise be deductible as applicable by region/country (e.g., limits on the
deductibility of meals would still apply).
 Reimbursement for Travel of Family Members for relocation

Refer to the current HR Policy for information regarding reimbursement of family expenses related to relocation.
 Recruited Interviewees
Refer to the current HR Policy for information regarding reimbursement of recruited interviewees.
Expense Report Submission and Settlement
Outstanding Corporate Card transactions that are over 120 days may result in suspension of an employee’s GM
Corporate Card
Expense Report Submission
A GM employees are required to use their country/business unit’s expense report system/process.
B Employees are expected to provide receipts (in electronic or physical form contingent on local tax
requirements) for all expenses processed on an expense report as detailed in respective sections of this
Policy and/or in accordance with local policy.
C If the business unit uses the SAP T&E system for processing expense reports, only the schema (form)
titled, “Travel and Entertainment” should be used for these types of expenses. Employees should retain a
copy of all claims, including bills/receipts until expense report has been completely processed, including
approval and audit.
D In the limited cases where a required receipt is unavailable, employees must attach written approval from
their manager for lost receipts with the claim.
Exchange Rate
Payments made in cash/ using personal card are converted based on either the exchange rate on the
original receipt or the official foreign exchange quotation. The Wall Street Journal, Financial Times or other
local newspaper is acceptable for determining the appropriate rate for the period.
Approval Hierarchy
All exceptions/ deviations to the policy should be approved by the immediate reporting manager. In case the
amount is extremely high and unusual, it may be subjected to another round of validation and review by the
business owner of the respective cost center.
Expense reports must be submitted to the employee’s supervisor or authorized delegated approver, who must
be a 7th level or higher. When an employee’s expense report includes expenses for their immediate
supervisor, the next higher level of approval is required.
Delegation of approval authority should be considered an exception to the normal process; however,
management may encounter instances where delegating their approval authority is determined
to be appropriate. Expense report approval may only be made to GM employees who are 7th level or higher
with supervisory responsibilities, and sub-delegations are not allowed.
In accordance with Corporate Policy pertaining to Delegation of Authority, GM officers may

delegate only to their direct reports or those who report directly to their direct report. Non-officers may
delegate only to their direct reports.

Travel and Entertainment Expense Policy

6 Air Transportation
Travelers will be reimbursed only for air travel tickets purchased through AMEX except in emergencies, which must
be explained on the expense report and approved by local management.
The American Express Online Travel tool (where available), is accessible from the Socrates My Services –
Workplace - Travel site, and must be used to book all reservations. Exceptions to the requisite use of the American
Express Online Travel tool include most international travel, group travel and employees who do not have a
corporate issued charge card. In addition, travelers may utilize an American Express agent when booking highly
complex, multi-segment itineraries.
6.1 Air Ticketing Requirements:

 All travel to be booked in coach/economy class using the lowest logical fare, with the following exceptions:
o Flights with flying time in excess of 8 hours may be booked as business class.
o Travel within China, India, the African Continent and the Commonwealth of Independent States
(CIS) will be booked as business class.
 Higher class fares will be provided for the GM CEO, members of the Executive Operations Committee and
members of the Board of Directors for both intra-continental and intercontinental flights regardless of flight
duration.
6.2 Air Ticketing Guidelines:

 Travel should be booked a minimum of seven days in advance when possible.
 Since fares are controlled by the airlines, changes or cancellations are subject to restrictions, penalties or
both. When a traveler makes a reservation, it is important to understand this before purchasing the ticket.
The employee will be advised by the travel agency of any penalties that may apply.
Fees Related to Baggage, In-flight Meals and In-Flight Internet Service:
 Baggage fees charged by air carriers may be expensed if travelers find it necessary to check their baggage.
 In Flight Meals are allowed to be purchased in case not included in fare. The limit will be same as Individual
Meals and will be treated as a normal meal. Refer to Individual Meals section for limits and allowed
expenses.
 In-Flight Internet service to conduct business will be reimbursed only as deemed necessary by local
management. Employees should check with their supervisors prior to using or expensing in-flight Internet.
6.3 Ticketing
Advance purchased airline tickets will be charged to the employee’s charge card or applicable charge system as
determined by each region/country. The charges for the airfare should be accounted for in the respective trip
unless business benefits require these tickets to be included on an expense report prior to the actual trip. If an
"Advance Purchase" airfare has been purchased and the trip is canceled, refer to your invoice/itinerary to determine
if it is non-refundable or refundable and then determine procedures based on the information below.
Refundable Tickets – Employees must notify American Express of any unused refundable ticket(s) or portions
thereof. Refunds will be credited to the employee’s payment system. The employee should complete an expense
report including both the airline ticket charge and credit.

Non-Refundable Tickets – Employees who cancel Non-Refundable Tickets may be able to exchange the tickets.
Employees are responsible for ensuring that unused non-refundable tickets are utilized as credits towards future
flights when possible. Employees should contact American Express to determine the rules and actual status of such
tickets.
Penalty Fees - When penalties are incurred due to cancellations and/or itinerary changes, expenses must be
reported and explained with the proper receipts/documentation to detail the amount of any penalty incurred.
6.4 Saturday Night Airline Savings Trips

Substantially reduced airfares may be available for trips including "Saturday Night Stays" where cost savings can
frequently be realized after reducing these savings by the normal business expenses for the additional day(s).
Taking advantage of these situations is encouraged when consistent with the circumstances described below and
does not require completion of a "Request for Combined Business and Personal Travel" form found on the
Employee Business Travel website.
6.5 Savings Realized

If the employee has extended their stay and can document that at least the equivalent of $100 USD per person per
trip has been saved as a result of taking advantage of a discounted airfare, the following guidelines apply to the
reimbursement of the related expenses:
NOTE: The $100 USD or equivalent savings is calculated as the net sum of the actual airfare savings realized less
all-additional allowed expenses reimbursable to the employee as explained below.
1 The airfare comparison calculation must be based on the lowest fare available from American Express for
the required business portion only. This airfare will be displayed on your American Express invoice/itinerary.
2 Only the reasonable and necessary expenses that were incurred in order to qualify for the discounted
airfares will be reimbursed. For example: hotel, car rental, parking, meals (for employee only).
3 The additional day(s) hotel, car rental, etc. will be reimbursable only up to the daily allowable cost of such
expenses during the scheduled business trip. For example, if the employee stayed at a hotel for $74 USD
or equivalent nightly while on business, up to $74 USD or equivalent nightly will be reimbursed for the
extended stay time.
4 All other expenses incurred that do not relate to the employee qualifying for the discounted airfare will not
be reimbursed. For example: side trips, entertainment, meals for the employee deemed unreasonable, any
expense incurred for other than the employee, or any other expense specifically prohibited per this expense
report policy will not be reimbursed.
6.6 Frequent Flyer / Traveler Awards

Employees are allowed to retain frequent flyer traveler awards earned as a result of company paid business travel
for their personal use. Selection of airline carriers, circuitous routings, unnecessary travel or more expensive
accommodations solely for the purpose of obtaining Frequent Traveler Awards is not permitted and will not be
reimbursed.
Under no circumstances will an employee be reimbursed for personal frequent flier/travel awards used while on
company business (i.e., employees will not be reimbursed for free airfare, hotel, or car rental services received or
for any savings realized as the result of using awards and/or upgrades).
6.7 Combined Business and Personal Trips

Combining business trips with personal trips (e.g., vacation) could jeopardize the tax deductibility of business-
related expenses, and may be taxable to the employee. Approvers should take great care in making sure the
expenses are easily separated and charged properly (to employee vs. company). Costs (e.g., transportation, tours,

car rental, parking, etc.) incurred for personal "side trips" (e.g., non-required layovers) and/or extended stays taken
in conjunction with a planned business trip are the employee's responsibility and will not be reimbursed. Rental car
expense may not be prorated; a separate personal contract must be obtained, including any desired insurance
coverage. If a weekend stay is deemed appropriate in the travel circumstances, a separate personal contract does
not have to be obtained. However, the employee is responsible for all excessive rental car related costs. Questions
in this area should be directed to Global Travel prior to travel to verify personal responsibility.
GM has instructed American Express on the appropriate treatment of airfares for combined business and personal
trips. When making reservations, American Express must be advised of both the business and personal
requirements. American Express will then note the comparable fare for the trip excluding all personal “side trips”.
The employee is responsible for all costs in excess of this fare.
7 Ground Transportation
7.1 Car Rental

If ground transportation is necessary, employees should use a rental vehicle, taxi or mass transit. In some cases,
renting a car is prohibited when certain security conditions exist. Driver orientation training is available in the U.S.
at the request of the traveler. For more information, employees should contact the Safe Driving Program at
CVO.administration2@gm.com.
Note: Company owned vehicles are not available for traveler ground transportation. Driver orientation
training is available in the US at the request of the traveler. For more information, contact the Safe
Driving Program at cvo.administration2@gm.com.
All rental car reservations must be made through American Express except in emergencies. These emergencies
must be explained on the expense report and approved by local management.
Travelers are allowed to rent mid-size/intermediate vehicles and GM models whenever possible. Upgrades will not
be reimbursed unless a valid explanation has been provided in the expense report.
If the rental company provides refueling services at a rate close to the market, this service may be used when the
traveler expects to use most of the tank of gas initially provided. Otherwise, all travelers must refuel the rental
vehicle prior to its return to avoid excessive fuel surcharges. If the vehicle was not refueled, a valid explanation
must be provided on the expense report.
Travelers should inspect rental car for physical damage and note any on the rental agreement before exiting the
rental facility.
Generally, travelers should decline insurance. Insurance is included in the corporate agreements when renting
from a preferred vendor.
7.2 Miscellaneous
Personal automobile liability insurance is the employee's responsibility. Employees will not be reimbursed for any
losses, repairs, or deductible they may be required to pay as a result of theft or damage to their personal vehicle or
personal belongings while on company business, on company property or during the course of their daily commute.
Traffic citations issued while operating personal, company, or rental vehicles while on company business are the
employee's responsibility and will not be reimbursed.

When an employee requests approval to use an alternative method of transportation (e.g., to drive instead of fly)
reimbursement, including meals and lodging, will not exceed the lesser of the two costs.
7.3 Parking Expense

Reimbursement will be for the actual and reasonable parking expense incurred while on company business. Utilize
preferred suppliers for parking when available (refer to regional travel office).
7.4 Taxi/Shuttle Expense

Door-to-door taxi or shuttle service between an employee's home and the airport is not to be used except in limited
and unusual circumstances, or, unless cost effective and efficient. In such situations, taxi service from home to a
commuter connection (shuttle) point is acceptable.
While out of town, reimbursement will be made for actual and reasonable expenses incurred for business-related
travel.
7.5 Train
Travelers are required to make reservations for non-commuter rail transportation through AMEX. Authorization
requirements and class of service are determined by region/country policy. For purposes of this Policy, non-
commuter travel is defined as trips more than 150 miles and/or 4 hours. Shorter trips may be booked directly with
providers.
7.6 Company Car Expense for Extended Business Travel

While on an extended business trip, routine operating expenses (fuel, wash and fluids) for company-owned vehicles
used by an assigned driver must be shown in the category Fuel – Travel on the expense report. Generally, an
extended business trip is one for which the assigned driver is reimbursed for lodging.
Routine vehicle operating expenses incurred in an assigned driver’s normal local area, not on an extended business
trip, must be shown in the category Fuel – Fleet.
For details on assigned company vehicle programs, refer to the Company Vehicle Operations website:
http://cvo.gm.com/sb.cn.
8 LODGING
Requirements:
 All Lodging reservations must be made through AMEX and travelers will only be offered hotels that have
been selected as GM preferred suppliers. If there is no GM preferred hotel in the destination city, AMEX
will provide a reasonable alternative according to the traveler’s business needs. Exceptions can be made
for travelers attending conventions and meetings held at other than preferred hotels. Only standard, single
rooms may be booked and expensed.
 When traveling to Detroit and conducting business at the Global Headquarters, the GM owned Marriott
Renaissance Center and Courtyard Marriott Detroit must be utilized if available.
 It is the employee's responsibility to cancel a guaranteed room reservation. If an employee fails to do so,
reimbursement for any cancellation fees/amounts will be considered only under unusual circumstances
outside the employee’s control.
 It is the employee’s responsibility to ensure the actual hotel charges match the confirmed itinerary rates, to
request any required adjustments and refunds, and to resolve any discrepancies.
 Hotel internet service and breakfast are reimbursable expenses when not included in the GM contracted
rate. Where the hotel accommodations requested will be used by the employee to host business-related

meetings, AMEX will upgrade the accommodations, as appropriate, to achieve the desired business
purpose. For purposes of such an upgrade, the accommodations will be considered as the best available
for the purposes outlined in this Policy.
 If charges for Meals, Wi-Fi or phone calls are on the hotel invoice, they should be itemized and
assigned to the applicable expense category.
 Any personal expenses incurred during a hotel stay and charged to the GM Corporate Card are the
responsibility of the cardholder and must be reported as a non-business expense if using SAP T&E, which
will be withheld from payroll in the pay cycle following the expense report approval.
 Non-reimbursable expenses includes items such as the mini-bar, in-room movies, recreational health and
gym facilities, gift shop, etc.
Required Documentation: Original lodging receipts detailing all charges must be submitted with the expense
report.
9 Meals
Certain countries are required to use per diem funds to cover meal expenses. Employees in these countries must
follow local guidelines while all others must adhere to the following:
It is the employee’s responsibility to make reasonably priced restaurant and meal selections. To help employees
assess whether their selections are “reasonably priced,” employees may reference the U.S. Department of State’s
“Foreign Per Diem Rates by Location” at: http://aoprals.state.gov/web920/per_diem.asp for guidelines outside the
U.S.
For US employees, meals should range from $45 USD- $75 USD per person per day, depending on the locality
where the cost is incurred.
There may be circumstances that limit an employee’s ability to contain these costs and the approver is responsible
for determining whether these circumstances warrant approval. Total costs of meals, including cost of alcohol,
should be consistent with relevant country guidelines for meal expenditures. Please consult your local policies for
guidance.
When requesting reimbursement for a meal under the following situations, an explanation must be provided:
 Meals or refreshments for one-day functions such as vehicle test trips, plant/vendor visits, extended work
schedules or meals for others to conduct business will be reimbursed only as deemed necessary by a local
management.
 When traveling with other GM employees and dining at the same time in the same establishment separate
checks are not required. The highest-ranking employee in attendance should report the business expense
and include the names of the other employees on their expense report. It is a violation of this Policy for a
higher ranking employee to permit a direct or indirect subordinate to submit the expense.
 GROUP MEALS: When meal/entertainment expenses for others who are not GM employees are incurred,
the entire cost of the meal for the guest(s) and the employee must be reported as "Meals/Entertainment for
Others" and details such as people(including identification of any government officials, as set forth in the
Global Integrity Policy) in attendance, names, titles, company represented, business purpose, place of
entertainment, etc. and receipts are required.
 Bar expenses, where meals are not the primary cost, are not appropriate expenses.
Required Documentation:
NO RECEIPTS ARE REQUIRED FOR MEALS WITH ONLY GM EMPLOYEES IN ATTENDANCE (either individual
or groups) UNDER $75 USD (total cost) unless required by local/regional or country regulation or laws. Please
consult your local policies for guidance.

When the charge totals $75 or more, the itemized restaurant receipt is required.
If the GM Corporate Card is not accepted at a given establishment, personal funds may be used. When personal
funds are used, detailed receipts are required regardless of the dollar amount.
Note: A restaurant tear-away "stub" is not an acceptable receipt. (Note: A tear-away “stub” is the perforated portion
of a restaurant check you can detach (tear off) from the main check to use as a receipt. They are usually blank and
hence are not an acceptable form of receipt). You must provide the printed cash register or credit card receipt.
10 Providing things of Value to Government Officials
10.1 Government officials in the United States

Certain U.S. federal, state and local government officials are prohibited from accepting gifts or other benefits.
Offering gifts, meals, entertainment, or other things of value to government officials in the U.S. or their family
members may violate the law and subject you or GM to civil or criminal penalties. The Policy defines a U.S.
government official and summarizes GM’s United States Lobbying Policy, which governs the provision of benefits
to U.S. government officials.
10.2 Providing gifts, entertainment or other things of value to government officials outside of
the United States
The rules relating to interactions with government officials outside of the United States are particularly complex.
Note that the term “non-U.S. government official” is intended to be very broad. It includes any employee or officer
of any non-U.S. government or government-controlled entity or company (including any department, division, or
agency of government), from the local level to the national level.
To ensure compliance with these rules, you may not give anything at all to a non-U.S. government official without
prior written approval from the Global Ethics and Compliance Center (“GECC”) or your Regional General Counsel
unless all of the following conditions are satisfied:
1 The item is worth less than $25 USD (local currency equivalent);
2 It is permissible under local law;
3 It is done infrequently; and
4 It is not given for an improper purpose.
If you provide anything of value to a government official following the requirements set forth in this Policy, you must
take steps to ensure that GM’s records (whether through expense reports or other documentation) contain the name
and title of the recipient, the total value of the expenses provided, and the purpose of the expenses. If you provide
travel of any kind to a government official, in addition to the requirements set forth in this Policy, you must also
provide a complete and detailed itinerary for the trip. The local business unit must retain the expense reports and
supporting documentation according to the Information Lifecycle Management Policy and GM Record Retention
Schedule (GMRRS).
For more information, please visit GM's Global Integrity Policy.

11 Medical Expenses
11.1 International Business Travel - Obtaining and Paying for Medical Care
Non-Emergency Medical Care: For non-emergency medical care (i.e., conditions which do not require immediate
medical treatment, such as a cold, flu, back pain, or lost prescription medication) please attempt to access a GM
Health Services clinic at the location you are visiting to obtain medical treatment or a referral to a local medical
provider. If no GM Health Services is available you may contact International SOS (see information below) for
referral to a local medical provider. To pay for non-emergency medical treatment, business travelers should first
attempt to see if their home country insurance card will be accepted as payment. In the event your insurance card
is not accepted, payment should be made using your corporate issued credit card. If payment by credit card is not
possible, employees should pay upfront and all charges expensed through your standard travel expense reporting
process for reimbursement
Emergency Medical Care: For medical emergencies (i.e., serious illness) please activate the local emergency
response system or contact International SOS requesting referral or transport to a local hospital or emergency room.
Once at the hospital, if you have not already done so, contact ISOS as they will follow your case and provide
ongoing support and assistance. ISOS will also assist with issues concerning payment for any emergency care
and hospitalization you require.
ISOS Contact Information: (Obtain ISOS Card & Contact Information)
ISOS Contact Information
Philadelphia +1 215 942 8226,
London +44 (0)20 8762 8008
Singapore +65 6338 7800
Sydney +61 2 9372 2468
ISOS Membership Number - 1CPA916
12 Laundry, Telephone and Miscellaneous Expenses
12.1 Laundry
Laundry and dry cleaning expenses are reimbursed only for trips in excess of five (5) consecutive working days.
When these costs are included on a lodging receipt and are reimbursable, they should be itemized and shown in
the Laundry & Dry-Cleaning category.
12.2 Telephone
Business travelers are encouraged to use their company issued cell phone, where available, for use when making
local or long distance telephone calls. Travelers using personal mobile phones for business calls may be
reimbursed for incremental airtime charges when supported by an itemized mobile phone invoice detailing the
incremental cost of the business call.
Otherwise, reimbursement will be for the actual and reasonable cost incurred to conduct normal business. Personal
calls, other than a daily call to check on immediate family, will not be reimbursed. Any deviations must be
documented on the expense report as to business need and will be reviewed on a case-by-case basis. When these

costs are included on a lodging receipt and are reimbursable, they should be split and categorized in the
telecommunications/phone category.
Reimbursement will not be made for business or personal use of cell phones from aircraft (when airlines allow).
Employees are requested to refrain from using Hotel phones for making calls as they entail a high surcharge per
call and instead use their cellphones/ calling cards.
12.3 Non-Reimbursable Expenses

 Tipping for maids in lodging establishments.
 Fees for use of health clubs/gyms in lodging establishments or otherwise.
 Social memberships (airport lounge memberships, unless authorized by the Executive Director of GM
Global Security, are specifically prohibited) dues, contributions, or subscriptions.
 Recreational expenses such as golf, boating, tours, movies, etc.
 Expenses for care of family, pets, and personal items.
 Home maintenance (i.e., lawn care, snow removal, pool maintenance, etc.)
 Repair or replacement of any personal property due to normal wear/usage, loss, theft, or damage (including
personal cash and/or cash advances).
 Replacement of any personal property due to delayed or misplaced luggage.
 Personal courtesies such as flowers, fruit, liquor, candy, etc.
 Miscellaneous discretionary items deemed inappropriate by local management (i.e., flowers, gifts,
luncheons, etc., for Secretary's Day, birthdays, etc.).
 Traffic tickets or other vehicle citations.
 Any tips or gratuities deemed excessive by the relevant approver (above customary and reasonable).
 Computers and computer software purchased from outside vendors.
 Host gifts to friends or relatives in lieu of obtaining hotel accommodations.
 Gifts, entertainment or anything else of value given to a U.S. or non-U.S. government official, without prior
written approval from the Global Ethics and Compliance Center (“GECC”) or your Regional General
Counsel. See GM’s Code of Conduct, Winning with Integrity and the Global Integrity Policy.
 Gifts, entertainment or anything else of value given to a union representative without first consulting with
the Legal Staff. (See GM’s Code of Conduct, Winning with Integrity).
12.4 Temporary Assignments

Work assignments that exceed three months are considered temporary. Information pertaining to allowable
expenses regarding a Temporary Assignment Policy for assignments outside your home country may be found at:
https://gmweb.gm.com/hr/ias/Pages/Home.aspx. For information pertaining to temporary assignments away
from your home unit but within your home country please contact your local HR department.

13 Special Air Travel
PRIVATELY OWNED, CHARTERED AND OTHER CORPORATE AIRCRAFT
13.1 Privately Owned Aircraft

Business travel, as guests on aircraft operated by or for vendors, joint venture partners or other corporations, is
generally not permitted. Any such travel must be approved by the GM CEO or a direct report to the GM CEO in
consultation with the Legal Staff and Human Resources.
13.2 Chartered Aircraft

GM Executive Officers (i.e., the CEO, the President and Executive Vice Presidents) and members of the Board of
Directors may arrange through the GM Employee Business Travel unit to use private aircraft or flight hours for
specific flights (both “Charter Flights”) if economically justified by a business rationale (e.g., significant reduction in
expense, increase in scheduling efficiency or flexibility, or improvements to safety and security) or if deemed
appropriate by the Chairman of the Board, the CEO or the Executive Vice President and General Counsel (the
General Counsel). “Charter Flights” include fractional ownership of an aircraft or prepaid arrangements for occupied
flight time.
Use of Charter Flights shall be made under the following guidelines:
 Charter Flights must be approved in writing in advance by either the Chairman of the Board, the CEO or
the General Counsel, none of whom can approve his or her own Charter Flight (except as described below
for the CEO)
 Charter Flights must be used for business travel only and may not include commuting or other personal
travel.
 No elected official or candidate for elected office may fly on a Charter Flight
 The CEO and President may not travel on the same Charter Flight
 Executive Officers may not travel on the same Charter Flight with more than 40% of the managers directly
reporting to them
 No more than four outside members of the Board of Directors or four Executive Officers may travel together
on the same Charter Flight
 Family members or other guests are not permitted on Charter Flights unless their travel is approved in
advance for a documented business reason
 Additional guidelines applicable to the CEO:
o As directed by the Board of Directors, for security reasons:
o Domestic – CEO must use Charter Flights for all domestic travel, business and personal ( including
family members when accompanied by the CEO)
o International – CEO must use Charter Flights for all intra-continental business, and is strongly
encouraged to use for all intercontinental business travel
o The CEO has authority to approve his or her own Charter Flights that are mandatory or
strongly encouraged
o Travel by family members when accompanied by the CEO on business or non-business occasions
is generally considered personal use and is subject to taxation in accordance with IRS regulations
o Any deviations from this Policy with regard to Charter Flights must be approved in writing by
either the GM CEO or the General Counsel.

The Directors and Corporate Governance Committee will receive a report on the use of charter flights at least once
each calendar year.
13.3 Requirements for Chartered Aircraft

A Employee Business Travel (EBT) is responsible for identifying the operational capabilities and
standards for both charter operators and commuter air service operating primarily for GM units under
14 Code of Federal Regulations (CFR) Part 135 of the Federal Aviation Administration (FAA)
Regulations or similar regulations that exist in a specific country. They will have final authority prior to
any of these operators being contracted for General Motors. EBT will insure that GM's standards are
met. GM units desiring the use of outside charter services will be responsible for charter audit costs. In
the event that one of these operators fails to meet or abide by General Motors guidelines, EBT will
coordinate alternate transportation solutions.
B The aircraft must be chartered from and operated by a certified air carrier. Non-U.S. charter operators
will be required to meet operating and insurance standards similar to those required in the U.S. They
must also be in compliance with governmental air regulations in the country of registry and in line with
comparable and pertinent U.S. Aviation Regulations.
C In addition to the requirements of applicable Federal Aviation Regulations, the proposed operator for
any charter flight must meet the following minimum standards:
i. The aircraft to be used must have not less than two engines and be flown by two pilots
qualified for the type of aircraft and flight conditions involved. Single turbine engine
helicopters, with two pilots, may be used by complying with Paragraph 2, above.
ii. The aircraft must be equipped for two pilots and all required equipment for instrument
and/or night flight must be instrument current per FAA or applicable regulations if such
operations are contemplated.
iii. For aircraft with seating capacity of 60 or less, the charter operator must provide evidence
of insurance with minimum limits of liability as indicated in the following chart.
iv. For aircraft with seating of more than 60, contact Corporate Risk Management.
Type of Insurance Limits of Liability (per Occurrence))
Worker’s Compensation Statutory
Employer’s Liability $100,000 USD or equivalent
The greater of the equivalent of $5,000,000 USD or equivalent or $1.5

Aircraft Liability million USD or equivalent per seat (combined single limit including
passengers)
Premises Liability The equivalent of $250,000 USD
14 Meetings & Events
14.1 Definition
Sponsorships and hosting of meetings and events involving GM participants must be part of prudent and appropriate
business activities, demonstrating cost efficiency and avoiding impropriety in the use of funds. A clear business

purpose and a documented business rationale are required. The site selected should be logical in relation to the
needs of the business.
Organizers of events, meetings, conferences or functions are required to utilize American Express for air travel and
hotel accommodations associated with the meeting/event.
For off-site meetings/events requiring use of hotel meeting space, food and beverage, audio visual and other typical
meeting/event items, American Express group meeting department will work closely with meeting organizers to
secure an appropriate venue and negotiate terms and conditions of hotel contracts. Event organizers should not
sign hotel contracts without first utilizing American Express group meeting specialists.
For meetings/events requiring specialized content, production, outside talent/speakers or incentive travel, GM
preferred suppliers should be utilized. These preferred suppliers are required to work with American Express to
capture and leverage all air and hotel spend associated with the meeting/event.
14.2 Reporting of Expenses

In instances where meetings and/or entertainment are not covered under direct billings, the highest-ranking
employee hosting the meeting/event should generally report the business expense. The original invoice must be
attached to the expense report. Alternately, direct billing arrangements may be requested whereby the club, hotel
or restaurant will submit an invoice directly to General Motors and include the name of the employee responsible
for the arrangements. This invoice will require the same level of management approval as expense reports.
14.3 After the Meeting

 Billings (invoices) must detail the date, a description of expense, name of establishment, names and titles
of all attendees, affiliations and the meetings business purpose, except for large groups noted above.
 The responsible employee must evaluate the billings for type of charges and reasonableness.
 When practicable, a crosscheck of employees' expense reports to the billings should be made.
 Where rebilling is required, a record of individual attendees must be available for use in rebilling process.
14.4 Foreign Convention Expense- Special Reporting requirements

There may be specific tax regulations in certain countries that govern the treatment of attendance at conventions,
seminars or meetings sponsored by an outside organization (i.e., excluding General Motors or any affiliates of
General Motors). A "Report of Foreign Convention/Seminar Expense" form (Form C – Note labeled on linked page
as “Request for Foreign Convention/Seminar Form”) must be submitted with the employee's expense report for tax
reporting purposes.
For this purpose, the term "foreign" refers to a convention, seminar or similar meeting that is held outside of North
America. "North America" includes the United States, its possessions, the Trust Territory of the Pacific Islands,
Canada, and Mexico.
.

SECTION B: ADMINISTRATIVE
1 POLICY OWNERSHIPS – ROLES AND RESPONSIBILITY
The Global Travel Manager, Global Business Services (GBS), Employee Business Travel is the executive in charge
of travel related portions of this Policy.
It is the responsibility of Global Expense Reporting Governance Council (“the Council”), with approval of the Vice
President of Global Business Services, to make minor non-substantive and administrative modifications and
clarifications to this Policy.
Any recommended Global Policy changes must be submitted to Council for review and determination on whether
to incorporate it into the policy.
Any deviations/ changes to the global policy need to be approved by the Council in writing and prior to rollout in the
business unit/regions. This does not apply to the day to day transaction level deviations from policy.
2 APPLICABILITY
This Policy applies to all GM employees, departments, contractors and suppliers whose travel is reimbursed by GM
and subsidiaries. The requirements set forth in this policy are minimum standards.
Local or regional policies may be more, but not less restrictive.
This Policy applies to all of the following:
 GM and all of its subsidiaries in which GM owns more than 50% of the equity interest, directly or indirectly,
or in which GM exercises management control.
 All employees of GM and its subsidiaries in which GM owns more than 50% of the equity interest, directly
or indirectly.
 As to companies and employees of companies in which GM owns 50% or less of an entity, and does not
exercise management control, a case-by-case determination by the Global Expense Reporting Governance
Council and applicable Regional Presidents is made as to whether this Policy applies.
2.1 Contractors/ Third Party Representatives of GM

Some sections of this Policy apply to consultants, agents, sales representatives, distributors, independent
contractors, and contract workers (collectively, “GM Representatives”) when they act on behalf of GM. GM
employees who interact with GM Representatives must assure that those Representatives follow the applicable
requirements when they act for GM.
3 COMPLIANCE
Compliance with this policy is subject to audit by GM Audit Services.
 Management Responsibility
While the Policy provides a framework and tool to administer expenses, management is responsible for identifying
opportunities to maximize savings in a particular situation.
Designated approvers of expense reports are accountable for determining which expenses are essential to the
business and comply with company policies.

 Employee Responsibility
Employees are responsible for understanding and complying with company policies, including this Policy in incurring
and requesting reimbursement for expenses. It is expected that employees use sound business judgment (e.g.,
responsible and diligent planning, discretion and economic criteria) when incurring business expenditures. Only
necessary and reasonable business expenditures that are consistent with this Policy will be reimbursed.
It is the responsibility of the GM employee to ensure they have the necessary documents to travel internationally,
including obtaining visas or business visitor letters from host countries, if needed. Failure of the employee to secure
the necessary travel documents prior to international travel may result in denied entry to the host country and could
disrupt or delay business activities and inappropriately cause unnecessary burden and expenses for GM. Additional
information on required documents may be found on the Employee Travel website.
 Contractor / Supplier Travel
Contractors/Suppliers whose travel is reimbursed by GM are required to enroll in the managed travel program
(verification of eligibility will be confirmed through the GM Purchasing Contact), unless an appropriate deviation is
obtained. Unless agreed to by contract with General Motors, travel by contractors/suppliers on behalf of GM, and
ultimately paid for by GM (on an invoice from the vendor), will be reimbursed at actual cost not to exceed GM
preferred contractor/supplier rates.
The “Contract Companies and Suppliers” form must be fully completed and signed by an officer of the contracted
company. Contractors/suppliers must utilize American Express to make all GM business travel reservations and
utilize the American Express online booking tool where it is available. GM employees must not submit travel
expenses for contractors/suppliers on their expense report.
Those business units engaging in the selection of contractors/suppliers are responsible to ensure such
contractors/suppliers are contractually obligated to comply with immigration legislation and obtain the necessary
approvals from the foreign government when providing goods or services to GM in a foreign country.
Notice: Failure to follow this policy may lead to disciplinary action, up to and including termination of employment.
4 SECURITY
GM's Global Travel Policy addresses numerous factors to guide and assist employees when preparing to travel on
GM business, including employee safety.
The regional policy owners should ensure that all employees are aware of the Security policy and associated
guidelines as per employee safety standards. In case there are any special instructions/ arrangements that are
required to be included, the regional policy owner should work closely in designing the appropriate reference
documentation for employees regarding the same.
5 RELATED REGIONAL DEVIATIONS / COUNTRY SPECIFIC POLICY CHANGES

GM subsidiaries and affiliates may modify/ adopt local policies that are more restrictive than this policy OR to be
consistent with local laws. Any deviation from this policy should be reviewed and approved in writing prior to
publishing by the below committee
 The GM Travel and Expense Reporting Policy Owner
 The Chief Compliance Officer or his or her designee
6 GENERAL MOTORS CORPORATE CARD GUIDELINES

This section provides guidelines for the global GM Corporate Card (”GM Corporate Card”).

6.1 General Overview
The GM Corporate Card is generally designed to be a single charge card that controls what can be charged based
on the Cardholder’s spending profile – Travel, Purchasing and Fleet. Travel Cards are for employees who travel
and/or entertain others for business purposes. Fleet Cards are intended for employees, who are assigned to drive
company cars. Purchasing Cards are for employees who are authorized to buy non-recurring, low cost indirect
goods and services.
(Note: Where available, all employees use the same GM Corporate Card. However, the spending authorization of
employees differ depending upon the assigned profile.
The profiles available with the GM Corporate Card include:
 Travel – for all business travel and entertainment expenses
 GM Corporate Card with the Purchasing profile [“P-Card”]
 Fleet - restricted to assigned company vehicle drivers (8th level and above) and Work-Related Travel driver
The GM Corporate Card must be used as the preferred mode of payment for all business transactions associated
with expense reporting.
 Personal use of the GM Corporate Card is not permitted.
 Only General Motors employees are eligible for a GM Corporate Card.
 Cardholders should not apply for merchant offered rebates.
6.1.1 APPROVER OF GM CORPORATE CARD APPLICATION

A. Employee designated to approve GM Corporate Card applications within his/her area of responsibility.
 If the GM Corporate Card includes a Purchasing Profile (i.e., P-Card), the application must be approved by
the business unit's Finance Manager or Finance Director.
 If there is a request to deviate from standard limits established by the Business Unit, Region or Country,
the applications must also be approved by the Global Purchasing and Supply Chain (GPSC) Global
Business Process Manager-IME or the GPSC Regional Manager equivalent.
B. Determine that the spending and single transaction limits are appropriate.
6.1.2 GPSC- PURCHASING CARD PROGRAM MANAGER

The Global Business Process Manager-IME is the owner of the P-Card profile portion of the GM Corporate Card.
The Program Manager is responsible for:
 The policy and procedures related to the P-Card requirements.
 Approval of all deviation requests related to the P-Card.
 Approval of any regional delegates who can approve deviations on behalf of the Program Manager. The
appropriate Regional GPSC Purchasing Card Program Manager is identified in the Regional procedural
requirements
6.1.3 PROGRAM ADMINISTRATOR (PA)

The PA is responsible for administering GM Corporate Card applications, modifying limits, forcing transactions, and
responding to questions regarding the GM Corporate Card and its use. Citibank Customer Service
Citibank should be contacted to request a replacement Card, report a lost or stolen Card, dispute erroneous charges,
change work/home phone number, and update GM e-mail address by referring to the number on the back of the
GM Corporate Card.

7 CORPORATE TRAVEL GUIDELINE - USE OF CORPORATE TRAVEL AGENCY –
AMERICAN EXPRESS (AMEX)
All business units are required to utilize AMEX for the services specified below:
 Commercial air travel reservations and ticket purchases;
 Hotel reservations;
 Rental car reservations;
 Train reservations;
 Negotiations of corporate rates for these areas of travel;
 Travel planning assistance regarding groups, meetings and incentives when appropriate; and
 Communication with all GM units including management reports, traveler training and complaints (regarding
any of the AMEX services provided above).

SECTION C:
INDIRECT, MACHINERY AND EQUIPMENT (IME) PURCHASING EXPENSE AND THE GM
CORPORATE CARD
This section of the Policy is designed to provide guidelines necessary to use the Global General Motors Corporate
Card (“GM Corporate Card”) with a Purchasing profile (P-Card) and submit associated expense reports.
The P-Card is primarily designed to reduce the work effort and administrative cost associated with smaller value
spot and/or emergency buys for indirect material, goods, and services.
The P-Card is intended to be used for the one time purchase of goods and services valued at $2,000 USD or less.
Purchases of an ongoing nature from a supplier, or if the value is greater than $2,000 USD, should be forwarded to
Purchasing. The card is not to be used to bypass the Purchasing process (Please refer to subsection I below). The
use of blanket and purchase orders should always be considered the primary means to acquire goods and services.
(Note: Except where unavailable, all employees use the same GM Corporate Card albeit for travel, procurement,
and fleet. However, the spending authorization of each employee may differ depending upon the assigned profile.)
P-Card Guidelines:
 Only General Motors Salaried employees are eligible for a P-Card.
 Cardholders are required to submit priced receipts and supporting documentation for all materials/services
purchased.
 Cardholders may not apply for merchant offered rebates.
1) Purchasing Profile Requirements

Each Region/Country/Business Unit may establish more restrictive guidelines depending on their individual
requirements. However the minimum requirements are as follow:
Single Transaction USD 2000 per transaction or less
Daily Limit 15 Transactions or Less
Monthly Spend USD 25K
Standard limit may be increased through the Deviation process.
2) Merchant Category Code (MCC) Restrictions

Cardholders who have only a P-Card are restricted to charging goods and services with certain merchants.
Restricted supplier types include, but are not limited to, Airline transportation, ATM machines, Restaurants, Car
Rental companies, Health and Beauty spas, etc. A list showing blocked MCCs and mapping to Card profiles may
be found at the U.S. Corporate Card and Expense Reporting website.
Employees should avoid using their cards at such establishments which are listed under the restricted merchant
categories.
3) Receipt Requirements
 Detailed receipts are required for all P-Card transactions regardless of amount.
 Corresponding priced receipts must include the merchant’s name, description of the goods and/or services
rendered and the line item unit price.
 When no receipt is available, a priced packing slip with merchant name and description of goods and/or
services must be used.
 Adjusting documents, when necessary, must be provided (e.g., credit for returned material, price
adjustment, documentation for disputed items, etc.).

 The P-Card charge slip alone is not sufficient documentation to support the purchase transaction.
4) Computer Related Purchases

The following may be acquired using the P-Card:
 Emergency Repair and associated replacement parts for existing non-IT hardware or equipment
(non-capitalizable only). Examples include:
o Test floor equipment (e.g., programmable Logic controllers, process I/O’s measurement
instruments, embedded instrument computers or processors, test stand computers, test site
computers, in-vehicle test computers);
o Manufacturing floor non-IT (e.g., numerical controllers or manufacturing computers [command
devices] that are not integral parts of robots or similar devices; programmable electronic devices
and related software and all devices, regardless of the technology employed, with the primary
function of controlling the manufacturing and assembly processes); or
o Mechanical office equipment (e.g., calculators).
Note: The P-Card may not be used to purchase any software. Capital equipment, Capital equipment is typically
defined as tangible assets having a useful life substantially greater than one year. Expendable supplies, such as
printer materials, training manuals, diskettes, plotter pens, laser cartridges, etc. – may only be purchased with a P-
Card after confirmation from GPSC that those items are not available under a current contract.
5) E- Bay, PayPal and Other Online Merchants/ Payment Processors

Due to security and warranty issues:
 The P-Card may not be used to pay for items purchased through eBay.
 It is highly discouraged to use the P-Card to fund PayPal accounts for purchases from other online
merchants. However, as a last resort, when all other means have been exhausted, the P-Card may be
used to fund PayPal for online purchases where the only acceptable payment method is via a PayPal
account. In these instances, credit card information cannot be retained in PayPal for future purchases – it
is to be used only on an “as needed” basis After the purchase has been consummated (i.e. goods/services
received, credit card transaction has been processed) the card owner MUST go into PayPal and delete the
account and credit card information that was supplied, to reduce the likelihood of any security or fraud
issues with your card.
6) Inappropriate Purchases for the GM Corporate Card (P-Card)

Note: There are different purchasing processes that must be followed for the purchase of those items/ services
listed below. It is not appropriate to use the GM Corporate Card for these types of purchases.
 Accounting/bookkeeping services
 Advertising services
 Brokerage and duty (customs)
 Capital items (fixed asset equipment)
 Cell phones and cell phone services, smartphones (unless pre-authorized in writing by GM’s Chief
Information Officer, and Director of IT Purchasing, for product test-use or compatibility evaluation purposes.
This approval must be submitted with the respective expense report.) Please consult your local policies for
specific guidance
 Chartered airlines

 Computers - desktops, laptops, notebooks, handheld devices (unless pre-authorized in writing by GM’s
Chief Information Officer, and Director of IT Purchasing for product test-use or compatibility evaluation
purposes. This approval must be submitted with the respective expense report.)
 Computer software
 Contractors (e.g., general, electrical, carpentry, etc.)
 Consultants
 Counseling services
 Court costs (Limited to Legal Staff employees)
 Crib items or coded items
 Direct productive material (e.g., parts that are used to assemble vehicles, engines, transmissions,
etc.)Direct material repair parts
 Donations, contributions (including in-lieu of flowers for bereavement)
 Duty free goods
 Fines and penalties
 Gift cards for individual employee recognition (e.g., suggestion awards, safety awards, etc.)
 Insurance claims
 Interviewee expenses
 Landscaping services
 Legal services, attorneys (only GM Legal Staff can retain counsel)
 Personal items (day planners, luggage)
 Purchases from foreign countries shipped to U.S.
 Social memberships (e.g., health clubs, country clubs, etc.)
 Sponsorships
 Real estate fees
 Taxes (i.e., property, personal)
7) Government Contracts
The P-Card may not be used for purchasing against government contracts.
8) Split Transactions
Corporate Card transactions must not be intentionally “split” by the Cardholder and/or the supplier to circumvent
the Cardholder’s single transaction limit. The following guidelines may be used to determine if a transaction has
been intentionally split:
 Single Commodity – If a single item costs $3,000 USD, it may not be processed as separate transactions
in order to circumvent the single transaction limit.
 Components – A part that is normally purchased as a single item (e.g., a grinding tool, a window fan, a
motor, a banquet, a conference, etc.) may not be divided into separate components to by-pass the single
transaction limit.
 Replacement Parts – Multiple replacement parts for a single item (e.g., repair parts for a motor, etc.) may
not be split into separate items to circumvent the single transaction limit.

 Unit Price – 3 widgets, at a unit cost of $1,000 USD each, may not be processed as three separate charge
transactions.
 Expenses for Meals, Gifts or Entertainment – a one-time dinner and entertainment for several
participants is processed as multiple transactions to avoid having to obtain additional approvals.
There are alternatives to splitting transactions. The employee can contact the Program Administrators (PA) and
request a “forced” transaction, which is a one-time allowance for a specific dollar value. Please check your local
procedures for specific contact. The employee could also go through the deviation process which would allow a
greater dollar transaction. The deviation process requires approval from both the employee’s Manager (8th level
or above) and Finance Manager/Director.
9) Receiving Goods
Generally, P-Card Cardholders should instruct merchants to deliver items purchased to the business unit’s central
receiving location. All deliveries from goods purchased with a P-Card should be “signed for” by an authorized GM
employee or agent, similar to items bought through the purchase order process.
10) Sales/VAT/Use Taxes and Freight Charges

If tax and/or freight have been charged by the merchant, the employee must separate and itemize the charge(s)
into the appropriate expense category when preparing their expense report. Freight charges may include shipping,
handling, or delivery charges, and may also include insurance charges.
11) Cross Border Transactions

The P-Card may not be used to buy material located outside of the Cardholder’s home country. Nor can it be used
to buy materials from merchants located within the Cardholder’s home country for direct shipment to another country.
12) Bereavement Flowers and Bereavement Donations

Expenses related to bereavement flowers up to U.S. $80 (including shipping and handling) may be charged to the
corporate card. Expenses should relate to the death of an employee, retiree, or the employee/retiree’s spouse, life
partner, child, parent, sibling, stepchild, stepparent, spouse’s parent, or spouse’s sibling. Bereavement donations
in lieu of flowers, where permissible by local policy, must not be charged to the corporate card and should not
exceed the equivalent of U.S. $80. When donations are made using personal funds (e.g., check or personal credit
card), they may be reimbursed up to U.S. $80 through the expense reporting system.
13) Cameras
Infrared, High Speed, Underwater and 3D cameras must receive the approval of the Export Compliance activity in
the Region/Country or Business Unit prior to purchase and the approval must be attached to the receipt when the
expense report is submitted. Any questions related to cameras and any other potential items covered under the
export compliance policy can be referred to the Business Unit Export Compliance Officer.

SECTION D:
Fleet Vehicle Expense
The GM Corporate Card (with “Fleet” profile) is the primary method to pay for routine vehicle
operating expenses when conducting company business. It may also be used for rented vehicles
when the driver’s company vehicle is at a dealership for repairs. Using the Corporate Card for
nonbusiness related purchases is strictly prohibited.
Appropriate Purchases Inappropriate Purchases
 Fuel  Major repairs to a company vehicle

 Fluids  Windshield and other glass replacement
 Car Wash  Traffic and parking violations
 Oil Change  Tire repair or replacement, if caused as a result
of an incident and an incident report is filed.
 Wiper blade replacement
(tire repairs and replacements are
 Tire repair or replacement – Non Crash reimbursable on an expense report when they
Incidents Only are not associated with an incident/damage)
 Parking tolls for business travel
 Rental vehicle while company vehicle is
being repaired
 OnStar Hands-Free calling minutes can be
purchased (must be approved by business
unit management, 8th level or higher) where
available
Guidelines for Fueling and Car Washes Requirements

 Vehicles must be fueled at competitively priced commercial gas stations close to home, close to employing
business unit or somewhere in between. Premium fuel must be used if recommended in the vehicle’s
owner’s manual.
 Only self-service pumps may be used for fueling where applicable.
 Vehicles may be fueled on any day during the workweek. On occasion, for convenience sake, drivers may
fuel their vehicle near their home on Sunday evening in preparation for the coming workweek.
 Company vehicle drivers of Flex Fuel vehicles are strongly encouraged to fuel with E85 ethanol whenever
possible. Drivers can verify a Flex Fuel vehicle by the sticker on their vehicle’s fuel door, the yellow fuel cap
or the engine description on the vehicle’s invoice.
 GM will pay for routine operating fluids (i.e., oil additions, windshield washing fluid) for company vehicles
on any day.
 GM will bear the cost of vehicle washes for company vehicles on any day at any wash facility that accepts
major credit cards.
 Vehicle washes should generally be limited to once per week, except during inclement weather or whenever
the vehicle is exposed to substances that could cause damage to the vehicle’s finish or parts.

 Purchasing regular exterior and interior wash service is appropriate. However, vehicle wash facilities should
be selected on a “best cost basis.” Additional services, such as hot wax or detailing, are not reimbursable.
1. Required Documentation
Unless required by local law or regulation when submitting expense reports no receipt is required for purchases of
Fuel, Wash, Fluids, Oil Changes or Purchase of On-Star minutes (where available). In addition Fleet expense
reports under $500 do not require approval. Drivers of the vehicle are required to turn in expense reports regardless
of the dollar amount but approval is not required for reports under $500.
2. Prohibited Items and Practices:

Examples of Prohibited Items and Practices include:
 Fueling vehicle while on vacation, leave of absence, weekends or GM designated holidays, unless in
preparation for returning to work the next day.
 Requesting mileage reimbursement for personal vehicle use while using the Corporate Card to pay for fuel
and vehicle expenses.
 Using a personal credit card or discount club card. Exception: A personal charge card may only be used if
the employee has no other method to pay for fuel or services. It is highly recommended that the employee
provide a detailed explanation in the notes section to describe why the personal card was used. In this case,
receipts are required.
 Using another process to acquire fuel for which reimbursement is sought within the same time period of
using the GM Corporate Card to purchase fuel. (For example, signing log sheets, using an uncontrolled on-
site fueling facility, paying with cash, etc.).
 Using premium fuel when not recommended in the vehicle’s owner’s manual.

General Motors Travel Expense Policy

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General Motors Travel Expense Policy

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GM Travel Expense Global Policy

GM TRAVEL AND EXPENSE

Effective: September 8, 2014

Policy Owner: Timothy R. Miller

2. CORPORATE CARD GUIDELINES 4

2.1 GM CORPORATE CARD CARDHOLDER 4

2.2 EXPENSE REPORT APPROVER 5

5. GUIDELINES FOR NON-GM EMPLOYEES 6

10 PROVIDING THINGS OF VALUE TO GOVERNMENT OFFICIALS 13

12 LAUNDRY, TELEPHONE AND MISCELLANEOUS EXPENSES 14

13 SPECIAL AIR TRAVEL 16

14 MEETINGS & EVENTS 17

1 POLICY OWNERSHIPS – ROLES AND RESPONSIBILITY 19

2.1 CONTRACTORS / THIRD PARTY REPRESENTATIVES OF GM 19

General Motors Confidential Page 1 of 28

5 RELATED REGIONAL DEVIATIONS / COUNTRY SPECIFIC POLICY CHANGES 20

6 GENERAL MOTORS CORPORATE CARD GUIDELINES 20

7 CORPORATE TRAVEL GUIDELINE - USE OF CORPORATE TRAVEL AGENCY 22

SECTION C: INDIRECT MACHINERY & EQUIPMENT PURCHASING EXPENSE 23

1 PURCHASING PROFILE REQUIREMENTS 23

2 MERCHANT CATEGORY CODE (MCC) RESTRICTIONS 23

4 COMPUTER RELATED PURCHASES 24

5 E- BAY, PAYPAL AND OTHER ONLINE MERCHANTS / PAYMENT PROCESSORS 24

6 INAPPROPRIATE PURCHASES FOR THE GM CORPORATE CARD (PURCHASING CARD) 24

10 SALES/VAT/USE TAXES AND FREIGHT CHARGES 26

11 CROSS BORDER TRANSACTIONS 26

12 BEREAVEMENT FLOWERS AND BEREAVEMENT DONATIONS 26

SECTION D: FLEET VEHICLE EXPENSE 27

2. PROHIBITED ITEMS AND PRACTICES 28

General Motors Confidential Page 2 of 28

Document Owner Timothy R. Miller

General Motors Confidential Page 3 of 28

SECTION A: TRAVEL & ENTERTAINMENT

This Policy applies to GM employees and all of the following:

2. CORPORATE CARD GUIDELINES

2.1 GM CORPORATE CARD CARDHOLDER

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COMPLIANCE WITH THIS POLICY IS SUBJECT TO AUDIT BY GM AUDIT SERVICES.

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5. GUIDELINES FOR NON-GM EMPLOYEES

 Companion/Adult Guest Travel At GM Expense

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Expense Report Submission and Settlement

Expense Report Submission

In accordance with Corporate Policy pertaining to Delegation of Authority, GM officers may

General Motors Confidential Page 7 of 28

Travel and Entertainment Expense Policy

6.1 Air Ticketing Requirements:

6.2 Air Ticketing Guidelines:

General Motors Confidential Page 8 of 28

6.4 Saturday Night Airline Savings Trips

6.5 Savings Realized

6.6 Frequent Flyer / Traveler Awards

6.7 Combined Business and Personal Trips

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7.1 Car Rental

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7.3 Parking Expense

7.4 Taxi/Shuttle Expense

7.6 Company Car Expense for Extended Business Travel

General Motors Confidential Page 11 of 28

General Motors Confidential Page 12 of 28

10 Providing things of Value to Government Officials