Amount:

Number of Guests:

Name, Title or other Designation:

Business Relationship:

Business relationship to Northrop i.e., "customer," "vendor," "consultant," etc.

II.

III.

IV.

The policy of the company governing business conferences is outlined in
Corporate Policy Directive No. 46.

DEFINITION

Business conference expense includes meals purchased and incidental expenses related to meetings during which specific business matters are discussed. For example, a luncheon or dinner with suppliers or subcontractors and business associates to discuss mutual business problems would qualify. It does not include entertainment expense (see CFM 2-652), expenses recoverable by the employee or consultant through per diem allowances, or gifts, the giving of which is considered to be inappropriate by the company. Reasonable and properly authorized, documented, business conference expense is an allowable cost under government contract cost regulations (see ASPR 15-205.37 and 15-205.43).

ACCOUNTING TREATMENT

Business conference expenses shall be expensed as incurred.

REIMBURSEMENT AND ALLOWABILITY

A. Eusiness conference expenses will be approved for reimbursement to em-
ployees and consultants when:

1. The expenditures are reasonable and necessary for business purposes.

2. The expense is fully supported by required documentation, as outlined
ir. Faragraph IV-B, and

3.

The request for reimbursement is substantiated by a Form C-18A
(Details of Business Conference), in addition to the other required
information (see Paragraph IV-B). If applicable, relative to DoD

CFM No. 2-623

Page 3 of 3
27 February 1976

VI.

5. Identity and business relationship of each person attending. Identifi-
cation by name, title, or other designation must be sufficient to estab-
lish specific identity of each individual. A title is not adequate if heid
by more than one person (e.g., "Treasurer of X Company" is adequate,
but "X Company Representative" is not adequate). (The use of "Northrop
Private" or any similar technique is hereby completely discontinued.)

PROCEDURE

A. Each employee and consultant who requests reimbursement will:

1.

2.

3.

4.

5.

Summarize reimbursable costs on Form C-18, "Expense Reports."
Enter the summary of the essential elements of each business con-
ference in the space provided on the reverse side of Form C-18.

Report details required in Paragraph III above on Form C-18A.

Attach receipts and all other pertinent records to Form C-18.

Submit approved Form C-18, with attachments, to Finance in the manner prescribed by each profit center.

For accounting control, report all business conference expenses on Form C-18, whether paid by the employee/consultant or incurred by the employee/consultant for payment by the company.

COMPLIANCE

There will be strict compliance with the Corporate policy as stated in CPD
No. 46 and the procedures established herein. Failure to follow the policy
and these procedures, or the absence of any of the required documentation,
will be sufficient cause to refuse reimbursement. No exceptions are permitted.

1)

12;

Receipt required where customary attach to this report. (3)
For Business Calls only.

Enter purpose of Conference or Entertainment and number of persons in attendance on reverse side. Attach Forms C-18A and C-188 as applicable. PRIVATE AUTOMOBILE ITINERARY AND MILEAGE WHILE IN TRAVEL STATUS (Use an attachment if additional space is needed)

SUPPLIER

List amounts charged to Northrop by Air Travel Card, Gasolina Credit Card, atc. Attach original receipts
DATE

DESCRIPTION (FROM TO)

VIA

TOTAL
MILEAGE

$

TOTAL EXPENSES $

AMOUNT

$

Amount Dust Employee S

ISSUE REFUND:

(See Reverse Side for Instructions)