KOKOE FILM - ACCOUNTS - EXPENSES

General Terms and Conditions for the reimbursement of travel and subsistence expenses to all persons

 

Annex 1 - Doc # Executive Decision 2018/09/B/NFCR/PJT

 

1. Introduction

This document explains the terms and conditions for the reimbursement of travel and subsistence expenses to persons invited by Kokoe Film Limited (hereafter referred to as the ‘Production Company’) as professional experts (actors, crew etc.), members of a Management Board, members of other boards and committees or other organisations relevant to the production Company’s Interests or to outside persons in the context of standardisation activities or recess or contracted work and all other activities engaged in the relevant film production.

 

The definition and assessment of eligibility for reimbursement of these expenses are determined separately on the basis of applicable regulations, Production Company decisions and procedures reviewed and approved by the Executive Board/s and Committees attached to the Production or Contracted in Support of the Production.

 

These terms also cover all persons and work engaged in Post Production whether specifically under contract or not.

 

The following terms and conditions apply to the reimbursement of travel and subsistence and all other expenses to persons invited by the Production Company or contracted by the Production Company or employed by the Production Company (taking eligibility for reimbursement into account) in the following cases:

 

Members of the Management Board (and their alternates);

Members of committees (and their alternates);

Professional Experts who are members of groups that comply to the criteria defined in all Film Production Areas;

Authorised personnel;

 

In exceptional cases, that do not fall under the provisions above, to all persons invited by the Production Company as experts to fulfil an essential and leading role in activities organised by the Production Company and in the interest of the Production Company such as facilitators to workshops, speakers to conferences or providers of presentations or other film or non-production-related areas the activities concerned do not fall under existing contractual obligations of these persons or of their organisations towards the Production Company. In these cases, the reimbursement of travel and subsistence expenses to outside persons must be based on a formal decision by the responsible authorising director or producer or other authorised person by delegation prior to the invitation in the form of a note to the commitment file.

 

The terms and conditions as defined herein need to be followed strictly to the letter.

 

Any scenarios or cases not foreseen or covered by these provisions shall be notified to the Production Company at the earliest convenience (preferably prior to the event), and a decision shall be taken by the authorising executive producer in charge of the production or the authorising executive producer in charge of the production by delegation.

 

Travel and subsistence expenses will not be reimbursed:

 

— When it is not explicitly mentioned in a production memo contract or invitation to any Production from Production Company;

— In the case of visits, for team members participating in training courses and for observers.

 

Important notice: These terms and conditions do not cover the reimbursement of travel and subsistence expenses in case/s of participation of authorised personnel of any outside of location event in the context of activities based on contracts with the company specific to agreement. The travel and subsistence expenses related to these activities shall be invoiced according to the provisions of the contracts but must be pre-approved before submission. 

 

However, the basic principles with regard to the reimbursement of the expenses concerned remain the same.

 

2. Expenses valid for reimbursement.

 

2.1. Travel expenses

 

Travel expenses are reimbursed on the following basis:

 

— National or international travel from the place of residence or the normal place of work of the person concerned (point of departure) to the Production Location or the location of the assignment or production;

 

— travel from another location other than the place of residence, normal place of work or the location of the assignment, under certain conditions and only those agreed and authorised in writing by the Production Company, on a case-by-case basis, and when clearly specified and agreed upon in advance by the authorising executive producer in charge of the production or the authorising executive producer in charge of the production by delegation.

 

The following types of travel expenses can be reimbursed:

 

Air travel (authorised only if travel distance exceeds 400 miles or when one is obliged to make a sea crossing:

 

In economy class, at the lowest rates available at the moment of the invitation, taking into account the time of the meeting and/or special features of the assignment for all segments that involve less than four hours of continuous flying. This should allow and facilitate participation in the production and travel during the workweek.

 

In business class or equivalent, at the lowest rates available at the moment of the invitation, taking into account the time of the meeting and/or special features of the assignment for all segments that involve at least four hours of continuous flying. This should allow and facilitate participation in the production and travel during the workweek.

 

Business class travel can also be accepted where there is physical need recognised by the medical executive producer in charge of the production of the institution. In this case, supporting evidence needs to be provided to the Production Company together with the application form for reimbursement.

 

If, exceptionally, for reasons beyond the control of the invitee, seats have to be booked in business class and/or at a higher rate within any class, and the travel does not include at least one segment involving a minimum of four hours of continuous flying, the expert must produce both the ticket and supporting evidence to the travel Production Company showing that efforts had been made to avoid additional cost to the Production Company.

 

In case of lack of evidence and proper justification travel expenses will only be reimbursed up to the level of an average price of an economy class ticket for the flight concerned and one month from the time the application for reimbursement was received by the Production Company.

 

Travel by Train:

On the basis of the shortest and most economical route in standard class rail (with all supplements included as permitted).

 

Where the journey includes more than six hours of night travel between 10 p.m. and 7 a.m. then only the cost of a twin sleeper will be reimbursed.

The cost of seat reservations and transport of necessary luggage as well as supplements for special fast trains will also be reimbursed up to the amount of a standard class rail fare.

 

Travel by Car:

If the person uses his/her own car or a car provided by his/her employer, the travel expenses will be reimbursed on the basis of the mileage allowance as per the Fleet News Comparative Website (standard is based upon a low rate at 0.11 p per mile). In this case, the registration number of the vehicle used and the full address of the point of departure must be indicated on the application form or email for reimbursement. The total distance (in miles) that needs to be indicated in the application form or email is to be calculated on the basis of the recommended route on the Fleet News Website or that using a similar calculative formula.

 

The company’s decision on any expenses is final.

 

Travel by Bus or Shuttle during main journey:

If the person uses buses, shuttles or other types of public transport during the main journey from the point of departure to the airport or train station (both ways), and from the place of the Production to the airport or train station (both ways), these expenses will be reimbursed on the basis of the ticket.

 

Expenses with buses, shuttles or other similar types of public transport within the place of the Production will not be reimbursed (please see below).

 

Travel by Taxi:

Taxi costs may only be reimbursed in case of early departure before 7 a.m. from the place of residence to the airport or train station and/or late return after 8 p.m. from the airport or train station to the place of residence. Proof by means of receipts need to be attached to the application form for reimbursement.

 

Local transport by taxi within the place of the area of the production will not be reimbursed (please see below).

 

Travel by Sea:

Travel costs related to sea crossing will be reimbursed. Travel by sea, the appropriate class and cabin supplements need to be specified by the person and authorised by the Production Company at the latest two weeks before the production takes place, taking the characteristics of the Production into account in line with the length and cost of the trip.

 

Passports and Visa/s:

The cost of obtaining a visa is only reimbursed on presentation of supporting documents. The cost of obtaining a passport and other related sundry expenses, such as for photographs, are not reimbursable.

 

No reimbursement is authorised for:

— Local transport expenses (buses, taxis, the Underground, etc.) within the place of the Production as they are covered by a daily subsistence or the Production Company’s own or arranged transport. Where expenses are paid for by petty cash, receipts must be supplied or amounts will be refused and/or agreement for the amounts covered by memo or email prior to use must be covered in writing beforehand and these govern all:

 

— Travelling time costs (only where pre-approved)

— Motorway tolls and parking fees (only where pre-approved)

— Congestion Charges (only where pre-approved)

— Costs of transporting a car by ferry (only where pre-approved)

 

Public transport should be used as the means for local transportation at the place of the Production and within the radii determined at the time of the production by the Production Company’s Location Department. These costs are commonly covered by subsistence allowance.

 

However, where public transport is unsuitable or no subsistence allowance has been agreed prior by memo or email, the hiring of an appropriate vehicle may be proposed, but should be specified and agreed upon in advance with the Production Company. After explicit agreement, these costs are considered reimbursable expenses and are subject to the Production Company’s Terms of Payment as contained herein.

 

2.2. Subsistence Expenses

The subsistence allowance (per diem) is paid as a flat rate and is considered to cover all expenses incurred at the place of the Production, including the costs of accommodation, meals and local travel (such as taxis or other means of public transport).

 

Where the point of departure is 10 miles or less from the place of the meeting or the assignment, no allowance will be paid unless agreed by memo or email prior to the departure.

 

A guide to the amount of a subsistence allowance is the standard rate and is the same as that published by the European Commission (http://ec.europa.eu/comm/europeaid/perdiem/index_en.htm) for the country where any Production takes place either in the UK or abroad.

 

Conditio sine qua non: Any persons invited or contracted may receive the allowance for subsistence expenses if this is stated in the invitation or the deal memo or contract and if they can declare that they have not received an allowance or are not entitled to a similar allowance from another organisation or person for the same trip (declaration integrated in application form).

 

One-Day Assignments

For more than one-day assignments of more than 12 hours duration, all persons must apply for % of full per diem as per the budgeted production’s rate. 

 

Multiple-Day Assignments

The full amount will be paid for assignments of more than one day for those days which include an overnight stay at the Production Company’s discretion.

 

For the day of return (which thus includes no overnight stay) from assignments of more than one day (which includes any overnight stay) and when the return to the point of departure is later than 8 p.m. a % of a full per diem will be considered provided it was agreed by memo or email prior to the departure.

 

In the case of standardisation activities (including location recce etc.), hotel bookings (i.e. reservations) for the duration of the assignment will be covered under the responsibility of the Production Company on the basis of convenience and financial/economic considerations at the time. Anything else must be pre-approved and authorised by memo or email prior to the commencement of the expense or it will not be authorised for payment.

 

Actual payment of hotel accommodation should be effectuated by the persons invited to participated and. if necessary will include an inspection of the hotel’s accommodation and proof of the room booked as well as taking care of the contracted persons interests at the time as this is covered by the subsistence allowance and by the company’s terms of its liability insurance. In the exceptional case that Production Company pays or has paid for the hotel accommodation, whether in the context of the Production or not, an exact amount of the hotel costs will be deducted from any subsistence allowance to be granted or any fee agreed following the date due of that fee.

 

When travelling to any Production Location where invitees will make their own arrangements no allowance(s) or amount(s) will be paid unless agreed by memo or email prior to the departure.

 

Travel arrangements when visiting any offices or undertakings or locations (transport and any further accommodation for recce’s etc.) within the territory covered by the visited Production will be made by that Department of the Production Company which will be agreed upon well in advance. Reimbursement of travel costs and subsistence expenses will follow the same rules.

 

2.3. Exceptions

In the following cases an additional subsistence allowance can be paid but must be agreed upon well in advance by memo or email:

 

— If the person invited travels with a reduced price ticket requiring spending more days at the Production Location then the total amount of the additional subsistence allowance and the ticket reimbursed may not exceed the full return fare in economy class. This supplementary allowance is paid only if requested by the person invited and on presentation of supporting evidence from the Travel Company (certifying different fares applicable in both cases) but no allowance will be paid unless agreed by memo or email prior to the departure.

 

— If exceptional circumstances prevent the person from leaving the place of the Production then no subsistence will be given but for which there is a valid claim then additional proof is required when submitting the application form that such leaving was and is merited and was approved.

 

— If the interval between meetings or contracted assignments is insufficient for the person to return to his/her point of departure then the person has to submit his/her substantiated request for this exceptional subsistence allowance to the contact person of the Production Company at the latest two weeks before the production takes place. 

 

The Production Company will inform him/her about its decision in due time and that decision shall be final.

 

The total amount of the above-mentioned exceptions may not exceed the price of the return air fair between the place of the Production and the point of departure.

 

3. Administrative Formalities

 

Attention is drawn to the need to comply strictly with the points outlined below.

 

Invitations to all persons or contracted persons shall explicitly mention whether or not travel and subsistence expenses are reimbursable and shall inform the invitee about the required formalities in any and every case where these expenses are reimbursable. In order to obtain reimbursement, the following forms, together with supporting documents, need to be submitted to the Production Company within a time limit of ONE (1) month after the date of wrapping Final Principal Photography or after the completion of the whole standardisation (audition, rehearsal, reading and principal photography):

 

— Application for reimbursement of expenses by email (see attached wording which must be pasted into email without any additional copy);

— Supporting travel documentation (tickets, invoices, etc. - not photographs);

— Financial identification form (when applicable; please see section 3.3);

— Declaration of honour (in case of missing supporting documents);

— Signed Appendix 1 or Appendix 2 forms in case of first time application by the organisation or individual (please see below);

— Contact details of the person or the organisation requesting reimbursement.

 

In exceptional circumstances Production Company may agree to reimburse the claim after the deadline if it is supported by a clear and substantiated explanation as to why the claim was not provided in due time. In case of submission of the above-mentioned documents after the due date and in the absence of a substantiated and reasonable explanation the Production Company reserves the right not to honour the request for reimbursement of expenses.

 

3.1. Application Form for Reimbursement of Expenses

 

The application form for the reimbursement of expenses shall be completed and duly signed by the person concerned. It has to be submitted together with the supporting documents and financial identification form (when applicable, please see section 3.3). If by email, it has to be copied in as is or it will not be accepted.

 

All amounts mentioned on the application form need to be mentioned in the original currency, as the conversion of other currencies to GBP will be done by the Production Company (please see section 4, first indent).

 

The account to be used for the reimbursement of travel and subsistence expenses needs to be confirmed by indicating the name of the account holder and the account number (IBAN number) as it is stated on the financial identification form (please see 3.3).

 

No cash to be paid under any circumstances unless agreed upon well in advance by memo or email.

 

The actual routes, type(s) of transport, and departure and arrival times of the transport used should be indicated on the form.

 

3.2. Supporting Travel Documentation

The following supporting documents need to be provided and submitted to the responsible staff member within the Production Company (together with the application form):

 

— Air Travel:

 

The Electronic Booking;

The Travel Company’s invoice (when applicable);

The Boarding Pass(es);

Any other documentary evidence in case of exceptional cases mentioned in section 2.1.

 

— Travel by Train:

 

Train Tickets.

 

— Travel by Bus or Shuttle (only during main journey to the place of Production):

 

Bus or Shuttle Tickets. 

 

— Travel by Car

 

All petrol receipts and other allowable or relevant receipts (where agreed upon well in advance by memo or email). However, the application form has to contain detailed information concerning travelling times and locations, the full address of the point of departure, and licence plate number.

 

Any other receipts or proof confirming travel expenses incurred on the day of departure and the day of return.

 

Submission of originals of the above-mentioned supporting documents is compulsory except when national legal requirements on bookkeeping prevent the party concerned (only for public or private organisations) to submit original supporting documents.

 

In any case, the public or private organisation concerned, to whom the travel and subsistence expenses will be reimbursed, has to provide copies of the required supporting documents, duly certified by the person within the organisation who is authorised to certify such documents (i.e. certified true copies).

 

The exception above does not apply to:

 

— persons who are employed unless agreed upon well in advance by memo or email; and

— to persons who request reimbursement of travel and subsistence expenses on any other personal bank account and not the account of the contracted party as given at the time of the contract.

 

3.3. Financial Identification Form

 

The financial identification form should clearly state to whom and to which bank account the reimbursement of expenses concerned should be paid.

 

In principle, this should be the organisation that is represented by the person concerned, except in the following cases:

 

— The person is self-employed by other than the Production Company by Agreement in that person’s Contract of Engagement or Deal Memo;

— The person took part in the Production on a personal basis and requests reimbursement of travel and subsistence expenses on his/her personal account;

— The person has an explicit agreement with the organisation that he/she represents allowing the expenses concerned to be reimbursed to his/her personal account. This explicit agreement, in the form of a formal statement signed by the authorised person within the organisation represented, needs to be attached to the financial identification form.

 

The financial identification form should be completed by the account holder, signed and stamped by the account holder and by the bank, and submitted together with the signed application form, when:

 

— It is the first time that the organisation concerned (or person / account holder) in the three exceptions mentioned above) requests reimbursement of travel and subsistence expenses for audition, reading, rehearsal or on production days and days of principal photography organised by the Production Company and the account holder has never submitted the form concerned to the Production Company before;

 

— There has been a change in information of the account holder’s or bank account details previously provided, such as the address, bank account number, account holder’s name, etc.

 

In order to register a new bank account (i.e. for the first payment by the Production Company to the account concerned) or to amend banking data, the following must be submitted in paper form to the responsible Producer within the Production Company:

 

— Either a document (or a copy) issued by the bank, containing the number and holder of the bank account (account statement, proof of opening of the account, account identification number, etc.), together with the attached financial identification form; 

 

or

 

— If the above is not possible, the attached financial identification form duly completed and signed by the account holder and the bank.

This (these) document(s) must be provided to enable the Production Company to reimburse travel and subsistence expenses to the correct bank account.

 

4. Other Provisions

Reimbursement of expenses will be made in GBPs by bank transfer. When the amount stated on the application form is expressed in a different currency, the reimbursement of expenses will be made in GBPs by bank transfer at the rate ruling on the day when the conversion is calculated by using the daily GBP rate published by the relevant banking authority. 

 

Standard information, such as person’s name and meeting date, will be added to the payment communication. If the account holder needs more precise information, it should be clearly specified on the application form.

 

The Finance Department may at any time cross-check the statements made in an application for reimbursement with other signatories of the application.

The recipient will be required to repay any sums paid in error in full and within 7 days from being informed of such.

 

No moral, material or bodily harm incurred by the person in the course of the journey or stay in the place of the Production or other place of accommodation may be the subject of a claim against the Production Company.

 

Persons using a vehicle will remain fully liable for any accidents in which they may be involved.

 

5. Important Notice

Organisations or persons applying for reimbursement of travel and subsistence expenses who are already contracted with the Production Company are subject to its terms and all persons will agree with the above terms and conditions for the reimbursement of travel and subsistence expenses to persons and with the condition that the application forms must be submitted, together with supporting documents, within ONE (1) month after the meeting(s) or the assignment(s) or contracted role(s).

 

This formal declaration needs to be signed and returned only once by the authorised person within an organisation whose representatives are invited by the Production Company to a meeting or to an assignment (Appendix 1) or by persons invited by the Production Company to a meeting or to an assignment on a private basis, as a self-employed expert or requesting reimbursement of expenses on a private basis, as a self-employed expert or requesting reimbursement of expenses on a personal account.

 

(Appendix 2).

The formal declaration of agreement with the terms and conditions above is attached:

 

— in Appendix 1 for private and public organisations whose representatives are invited by the Production Company; and

— in Appendix 2 for persons invited by the Production Company and participating in a Production on a private basis, as a self-employed expert or requesting reimbursement of expenses on a private basis, as self-employed or requesting reimbursement on a personal account.

 

Where terms do NOT come under the provisions of this agreement (in the case of where a person or persons not been contracted where all contractees deem to have accepted our terms and conditions on engagement) then the following must be delivered to the Production Company prior to any subsistence allowance or payment or reimbursement.

 

APPENDIX 1

Declaration to be signed by the authorised person or within organisations (private or public) whose representatives are invited by the Production Company to participate in a Production or event attached to the Production or an Event in the interests of the Production Company.

 

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TO BE RETURNED TO THE PRODUCTION COMPANY BY EMAIL or LETTER.

 

THIS FORMAL DECLARATION HAS TO BE SIGNED AND RETURNED ONLY ONCE.

 

SUBJECT: Formal declaration of agreement of the terms and conditions for the reimbursement of travel and subsistence expenses to all persons. Annex 1 - Doc # Executive Decision 2018/09/B/NFCR/PJT

 

Last Name ...............................................................................................................

 

First name: ...............................................................................................................

 

is authorised to sign the declaration below on behalf of the following organisation:

 

Name of the organisation: ........................................................................................ 

 

Official  .....................................................................................................................

 

Address: ……………………………………………………………………………………

 

Town/City: ................................................................................................................

 

Country: ................................................................................................................... 

 

VAT number: ...........................................................................................................

 

I, the undersigned …………………………

 

Declare that we have received and read the terms and conditions for the reimbursement of travel and subsistence expenses, explained in the Annex above.

 

We agree with the condition that the application forms for the reimbursement of travel and subsistence expenses incurred for all and any meetings or assignments in which representatives of our organisation participate or I expressly and individually participate on the invitation of the Production Company must be submitted together with supporting documents within ONE (1) month after the meetings or the assignments in which myself or our representatives participate have taken place.

 

After this time limit, our organisation acknowledges that the Production Company reserves the right NOT to honour any request for reimbursement of expenses.

 

Signed at …………………………

 

on …………/…………/…………..

 

 

Signature

 

…………………………………….

 

 

 

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APPENDIX 2

 

Declaration to be signed by persons invited by the Production Company and participating in a meeting on a private basis, as a self-employed expert or requesting reimbursement of expenses on a personal account.

 

TO BE RETURNED TO THE PRODUCTION COMPANY BY EMAIL OR LETTER.

 

THIS FORMAL DECLARATION HAS TO BE SIGNED AND RETURNED ONLY ONCE.

 

SUBJECT: Formal declaration of agreement re: terms and conditions for the reimbursement of travel and subsistence expenses to outside persons.

 

 

Last Name ...............................................................................................................

 

First name: ...............................................................................................................

 

is authorised to sign the declaration below on behalf of the following organisation:

 

Name of the organisation: ........................................................................................ 

 

Official  .....................................................................................................................

 

Address: ……………………………………………………………………………………

 

Town/City: ................................................................................................................

 

Country: ................................................................................................................... 

 

VAT number: ...........................................................................................................

 

 

Please further complete the name of the body or meetings in which you participate:

 

Acting as a member or expert of/for ................................................................................

 

Please indicate what applies to you:

 

Participation in meetings/assignments as a self-employed expert.

Participation in meetings/assignments on a private basis.

Request of reimbursement of the expenses concerned on my personal bank account.

 

I, the undersigned, ………………………… hereby declare that I have received and read the terms and conditions for the reimbursement of travel and subsistence expenses, explained in the Annex above.

 

I agree with the condition that my application form for the reimbursement of travel and subsistence expenses, incurred for meetings or assignments in which I participate on the invitation of the Production Company must be submitted together with supporting documents, within ONE (1) month after the meetings or the assignments in which I participate have taken place.

 

After this time limit I acknowledge that the Production Company reserves the right NOT to honour my request for reimbursement of expenses.

 

 

Signed at …………………………

 

on …………/…………/…………..

 

Signature

 

…………………………………….