E01.0 WAGES AND HOURS. E01.1 Office Hours

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1 E01.0 WAGES AND HOURS E01.1 Office Hours Normal Office Hours are from 7:30 a.m. to 4:30 p.m. at the Utah Office; Regional and field offices may have a different work schedule. Each employee is allowed two (2) 15- minute breaks, one in the morning and one in the afternoon and a 30-minute unpaid Lunch period. Please note that if the employee chooses not to take a break as allowed by Company Policy, it will not entitle the employee to additional compensation. Breaks should be considered a privilege and not an entitlement except as required by applicable state and federal laws and regulations. The Company may require some employees to work overtime as part of their job responsibilities. Arrangements for overtime work must be made through each employee's supervisor. E01.2 Normal Work Week The normal workweek for employees will be between the hours of 7:00 a.m. and 5:00 p.m., Monday through Friday for a total of 40-hours for all full-time personnel. Work schedules for specific staff and departments will typically be between those hours. The work schedules for field personnel are adjusted to meet the requirements of clients and contractors. The work schedule for other personnel in various departments is also adjusted periodically in order to accommodate workload requirements in order to meet client deadlines. It may be required for all employees to work overtime at one time or another in order to complete projects on schedule. Arrangements for overtime work will be made through each employee's supervisor. (See Page E-6 for more information concerning Overtime Hours.) Part-time personnel will be expected to work the hours they have arranged with their supervisor. The nature of our work requires that much of it be done outside the office with employees often working without direct supervision. In these circumstances, each employee must be responsible for getting to the job on time and working a full work period while there. Mid-State personnel who arrive at the job late or leave the job early could cause delays in the project. This in turn may result in criticism from the client, and/or give the contractor or supplier grounds or cause to ask for time extensions in liquidated damages controversies. E1

2 E01.3 Pay Period The pay period currently observed by Mid-State Consultants, Inc. and its subsidiaries is bi-weekly from Sunday through Saturday of the following week. Employees may receive their paychecks and overage/expense checks through electronic Direct Deposits into their bank accounts (or accounts at other financial institutions). A completed Paycheck Distribution Form along with a voided check must be completed and submitted to the Payroll Manager at the Utah office. Employees who do not utilize Direct Deposits receive their checks via regular mail. Paychecks will be distributed from the Utah Office on the Friday following the close of the pay period. (See Paycheck Distribution Policy.) Employees required to travel for business may be given a payroll advance for expenses. If an employee terminates his employment, advanced moneys not used for approved business expenses will be deducted from the employee's final wages. More information regarding advances may be found in the Paid Expenses Policy. E01.4 Employee Weekly Time and Expense Record (Timesheet) Each employee must record their daily hours and expenses online in the Mid-State Consultants, Inc. Timesheet Program. The Timesheet Program is web based and accessible on devices with Internet capability such as computers, tablets and smart phones. Supervisors are responsible to request an address on the Mid-State system and a timesheet login for their new employees. The supervisor should also give the employee basic instructions regarding time reporting in the Timesheet program. Information input into the Timesheet Program is used not only for Payroll, but also for client invoicing. Most of our work is completed in accordance with contracts that require a detailed breakdown of the time and expenses we charge for the different services we provide on a project. It is therefore imperative that the information recorded is complete and correct. Each employee is responsible to be certain that correct Client Job Order Numbers and Job Codes are included when they record their time. Additionally, the employee s supervisor is required to approve the time and expenses input by their employees in the program and should insure that correct job information has been used. Employees should enter their timesheet information, and confirm the information entered by Monday of each week. Employees submit receipts for expenses electronically by scanning the receipt and attaching it through the Timesheet program. Employees using a tablet or smart phone can also attach a photo of the receipt. E01.41 Importance of Proper Timesheet Coding E2

3 Much of Mid-State s work is for telephone companies that apply for loans from the USDA Rural Development Rural Utilities Service (RUS), and RUS regulations must be adhered to, and RUS forms utilized. This also requires that our invoices and payments from the telephone companies for engineering services be categorized as follows: Pre-Loan typically any field work, mapping, and preparation of exhibits and documents required to submit a loan or grant application to the RUS. In Mid-State s system, pre-loan codes include the 100-series of 3-digit job codes. Important: Employees should never use a 100-series Job Code once the Loan Design has been approved by the RUS. Post-Loan work completed after the Loan Design is approved including all phases of ISP and OSP engineering. Post-Loan work includes the 200-Series through 800-Series 3-digit Job codes. A 200-Series Job Code should be used for any loan updates completed after the Loan Design has been approved by the RUS. Non-RUS - work that does not fall within the parameters of the RUS Loan Program for client reimbursement (900 series Job Codes). Mid-State utilizes the same job codes for most of its clients, even those that are not RUS borrowers, and has developed detailed Telephone Job Descriptions and 3-digit Job Codes that correspond to the engineering processes that make-up the RUS work. For Post-Loan Engineering, each of these 3-digit codes in turn corresponds to a specific section of the RUS Form 217, Post-Loan Engineering Services Contract, which is the contract executed between Mid-State and the client telephone company for RUS work. The RUS Form 506, Statement of Engineering Fees Telecommunications is also part of the 217 Contract. The 506 includes a detailed cost breakdown by 217 Section of estimated engineering fees for each process in the section. For example: Outside plant staking services are detailed under 217e. The 506 indicates the estimated miles to be staked of existing buried plant, new buried plant, underground cable to be installed in ducts, etc. Some of the engineering functions detailed in the 506 are typically invoiced and paid Time and Expense, and others are lump sum or fixed fee. An example of a Time and Expense engineering service would be Right-Of-Way Acquisition for a project (200-Series Job Code). An example of a fixed fee engineering service would be preparation of final or close-out documents for an Outside Plant Contract. Under the 506, OSP staking is intended to be billed Fixed Fee except in special circumstances or with prior arrangements with the client. It is imperative that the Project Engineer in charge of staking clarifies with the Accounting Department how staking projects are to be billed as the work is completed. It is extremely difficult to correct these errors later in the project lifecycle. Once an employee understands how each 3-digit Job Code corresponds to a specific Section of the 217 and the estimated charges provided to the client in the E3

4 506, he can better understand why it is important to always choose the correct Job Code for the engineering service that he personally is completing. For example: It is unlikely that an OSP Inspector would have reason to use a 3-digit Job Code that corresponds to Section 217b of the 217 for Central Office Engineering Services. OSP Job Codes will typically be within the 700- and 800-series. Central Office Engineering services include the 300-Series of Job Codes. It is equally important for the employee to determine whether the code to be used should be Time and Expense (or directly billable to the client), or Fixed Fee (billable as a lump sum to the client). The Telephone Job Description List will assist the employee in making this determination, but the employee should also ask his supervisor for the correct code to be used. If the employees working on a specific project always use the correct 3-digit Job Code, the client will have a realistic cost for each specific engineering process when the 217 Contract is closed, and the Final Statement of Engineering Fees is prepared and sent to them for review. E01.42 Basic Instructions for Completion of Timesheet. More detailed instructions can be obtained from the Accounting Department at the Utah Office. 1. Login to the Timesheet Program. 2. Choose the Mid-State Company that you are working for (Mid-State, Mid-South, TempTel or RW). NOTE: Employees who work for RW Communication Services often complete work on Mid-State projects. Employees working for RW may be inputting time under Mid-State as the Company. 3. Choose the work week and day from the calendar. 4. Choose the Customer or client by clicking on the drop down menu. 5. Choose the Exchange by clicking on the drop down menu. 6. Choose the Job Order number for the specific project under the exchange. 7. Choose the Task Code, i.e., your position: Project Engineer, Resident, Inspector, CAD, etc. 8. Choose the Job Code (the 3-digit code corresponding to the RUS Form 217/506 or the 4-digit internal Mid-State Job Code for select functions/projects. 9. Indicate if you are an Office or Field employee. 10. Add the Work Order number (if applicable). 11. Add a note to describe the work completed. For example, staking of aerial plant, or redline staking sheets. If you are entering Admin time, a description must be included. 12. Add your hours for each day you worked on the designated project. 13. Add your expenses, and attach any required expense receipts. Each expense must have a separate entry with a corresponding legible receipt. Please make sure that the scanned receipt is readable. E4

5 Employees assigned to the Field are typically eligible for expense reimbursement for Housing and Food (subsistence) and mileage. a. Subsistence Employees may be paid hourly subsistence (paid up to a maximum of 40 hours per week) or the daily meal allowance plus motel. You cannot mix these in the same week. Hourly subsistence. The subsistence (as well as the daily meal allowance) can vary, depending on where the employee is working. The majority of employees receive a standard hourly subsistence up to the weekly maximum. The amount of hourly subsistence is also determined by the subsistence invoiced to the specific project and client corresponding with the employee s work. For some projects, the client is billed an all-inclusive rate. Without the ability to raise the amount billed to the client, it is not possible to increase subsistence amounts paid to employees. The hourly subsistence amount to be claimed may change as an employee moves from one project to another. The Employee s Supervisor will tell the employee the per hour amount of subsistence that the employee is to claim on each project. If the employee has a question regarding the hourly subsistence, he should speak with his supervisor or call the Accounting Manager at the Utah office. Employees should add the number of hours and the amount per hour rather than a lump sum expense. For example: Qty: 40 Rate: $9 and not Qty: 1 Rate: $360. Motel and Meals. Motel and Meals are charged under the following conditions: transfer from an office to the field, from field to office, from office to office, or when the duration of the work is of a short term nature. This expense may be charged for the first three weeks at a new work location under these conditions. If you claim motel and meals, you must attach a detailed receipt from your motel showing the charges, not just a credit card receipt. All receipts must be attached electronically to your Timesheet when it is entered online. b. Daily Mileage Record Mileage, separated by date and also by job and job description number. Employees are encouraged to keep Daily Odometer Logs for tax purposes. E5

6 c. Miscellaneous Expenses. List all of the miscellaneous expenses that don't apply to the job (i.e., office supplies, postage, entertainment, etc.). All miscellaneous expenses must be accompanied by a receipt which must be attached electronically to your timesheet. d. Expense Codes An expense code must be entered for each listed expense. Use the drop down menu to choose the correct expense code. When you are done entering your time for a week, you are required to confirm or approve your entries by clicking on the Green Check Mark either by line item entry or at the bottom to confirm all entries. Once you have clicked on the check mark, a small padlock will appear indicating that the timesheet is locked. After you have locked your timesheet, you cannot make any changes or add additional entries. Your supervisor will then receive an telling them to go in and review and approve your time entries and expenses (if any). Employees are required to enter their timesheet information every week by Monday night at 11:59 p.m. Supervisors are then able to review timesheet entries on Tuesday and notify the employee if there are discrepancies (such as an incorrect job code). Note: During weeks including a holiday, employees may be required to complete their timesheets earlier. Employees will typically be notified of this by an sent from the Accounting Department. E01.5 Overtime Overtime work is the number of hours in excess of forty (40) hours per week worked by an hourly employee who is not exempt from overtime pay by federal and state wage and hours laws. Overtime computations must adhere to State Law, and may vary from State to State. Accordingly, there may be some exceptions to the information included below. Non-exempt employees who work in excess of forty hours in a week will be paid overtime at a rate of 1-1/2 times their hourly wage for these excess hours. All overtime work must be authorized by the employee's supervisor. Paid holidays, sick leave, vacation, jury duty, funeral leave, or any other absent paid time will not be included in the computation of overtime during any week. Employees whose job duties categorize them as Exempt from overtime under the Fair Labor Standards Act (FLSA) may be paid on a salary basis. Exempt employees are not paid overtime for any hours in excess of forty (40) hours per week that they work, and may earn Compensatory Time (Comp Time) for any such hours. E6

7 E01.6 Salary & Wage Adjustments Salaries and wages may be reviewed annually and when employees are being promoted or demoted. However, salary adjustments will not be made to compensate an employee for performing duties not ordinarily part of his current position. Such duties are often part of the training process for subsequent or future promotions. Salary adjustments are determined on the basis of an employee's qualifications, the prevailing wage rates, the state of the economy, and the Company's financial condition. Typically, the employee and his supervisor will participate in an evaluation meeting prior to a salary increase. The employee s job performance as well as goals for the coming year will be discussed and noted on an Evaluation Form. E01.7 Payroll Deductions Payroll deductions will be made for federal and state taxes and for Social Security as required by State and Federal laws. The nature of our work requires that field employees often move from one state to another. Employees and their supervisors are required to notify the Payroll Manager at the Utah office when they are moving from one state to another. This does not apply to short-term assignments of less than one month. The Payroll Manager must be notified when employees change state assignments so that withholding will be completed in accordance with the correct state laws. Moving from state to state also affects unemployment insurance and workman s compensation coverage. Employees who do not notify the Payroll Manager may be subject to disciplinary action. Other approved payroll deductions will be made upon the request of the employee. Examples of other payroll deductions are: a. Participating employees' portion of insurance premiums for health and dental insurance, as well as the premiums for voluntary coverage including vision, accident coverage, and voluntary life. b. Participation in the Mid-State Consultants' Gift Fund. Employees who elect to contribute to the Gift Fund must sign the Gift Fund Form which authorizes the deduction of $1.00 each payday to the fund. Moneys in the fund are used to purchase gifts for employees' family weddings and employees' new babies, and also a small birthday remembrance for each participating employee. Wedding Gifts will be purchased for weddings within the employees' immediate family only (i.e., self, son, daughter). Employees must notify the Utah Office regarding wedding plans. The practice of purchasing E7

8 birthday gifts was started in July, 1989 and will continue for as long as the administration of such is manageable, as determined by the Company. Contributions to the Gift Fund are voluntary however those who do not contribute will not be allowed to participate. c. The Company Sponsored 401-K Retirement Plan. Please see the Benefits Section of the Handbook for more information. d. Flexible Spending Account or Health Savings Account contributions. Employees make annual elections regarding Flexible Spending Account deductions for childcare or medical expenses reimbursement, or Heath Savings Account deductions for payment of qualified medical expenses (for subscribers of the Qualified High Deductible Health Plan only). e. Payment for employee personal items purchased through the Company. The employee will be required to complete a Miscellaneous Deduction Form when personal purchases are to be deducted from their paycheck. f. Wage Garnishments and Deductions Your wages may be garnished if you owe child support, student loans, or back taxes, or a court judgment has been entered against you. A wage garnishment is when a court issues an order requiring your employer to withhold a certain amount of your paycheck or disposable earnings (your wages after taxes) and send it directly to the person or institution to which you owe money. Your employer must then begin withholding the amount required by the garnishment from your wages and in turn, send this amount to your creditor. When the Company receives a garnishment notice from more than one source, the moneys will be paid (to the extent that they are available) to each of the creditors in the order in which notification was received. Child support orders take precedence over garnishments resulting from debts, judgments, or other attachment orders. Employee Fees Some garnishments include a set fee schedule or reimbursement for the employer s time and expenses (such as postage) to execute the garnishment. Child support fees vary by state and are defined in garnishment documents or online. For all other garnishments that do not include a pre-set fee schedule, Mid- State will charge a minimum of $5.00, automatically deducted from the employee s paycheck. E8

9 E02.0 PAID EXPENSES POLICY The Company reserves the right to make changes to the Paid Expenses Policy at any time with or without prior notice. Administration of this Policy will be at the sole discretion of the Company Directors. Introduction The Company may occasionally pay employees an advance towards unusual expenses they may incur in the performance of their assigned duties for the Company outside the office to which they are assigned. These expenses may include excessive travel and other job-related expenses. The Company cannot charge clients more than is reasonable and fair for living expenses and still expect to be competitive and obtain future work. Clients know what is reasonable and complain, or hire our competitors if expense charges get out of line. Consulting work requires those who do it to be mobile and ready to move on short notice. The Company recognizes this and has adopted living and travel expense policies that cover frequent moves. Some employees have purchased trailers they can live in and move from job to job. The Company does not encourage or discourage this practice provided it does not affect the employees mobility and result in relocation costs to the Company that are higher than they would be if employees did not have trailers to move. E02.1 Reimbursement Employees using their own funds to pay Company expenses or their own job related expenses incurred while on Company business will be reimbursed by the Company provided the expenses are approved and correctly submitted in the Timesheet Program and legible receipts are attached. Expenses reimbursement will be made at the end of each pay period. Reimbursement for expenses cannot be made until the employee has entered the information correctly into the Timesheet program and attached a receipt. Please note that all such expenses are subject to review and approval by the Directors of the Company. E02.2 Employee Advances Travel advances may be issued to employees requested to work or attend schools, seminars or conventions away from the office on a limited basis, when requested by the employee. Such requests should be made during regular working hours allowing reasonable time for the advance to be prepared and signed. E9

10 Any expense advance more than $100 in excess of expenses for the current pay period will be deducted from the employee s paycheck. E02.3 Living Expenses (Subsistence) Living expenses include meals and lodging. Payment for these expenses will be made as outlined in 1, 2, or 3 below. Only one method of reimbursement for living expenses is to be used each week. For example, if Option 2 is chosen, only Option 2 can be used during that week. Subsistence payment amounts are determined by the specific project and client that corresponds to the employee s work. Subsistence payments may vary from project to project. Please note: The IRS requires that employees keep a record of their Subsistence Expenses. 1. Subsistence Payments - Subsistence payments are an allowance the Company will pay employees for their meal and lodging expenses while working on jobs that qualify for such payments. The applicability and amount of subsistence payments will be determined from the following work zones measured from the employee's assigned office. An assigned office may be changed from job to job: Zone 1 Zone 2 Zone Miles No subsistence Miles a. Staying at the job site hourly subsistence will be paid up to a maximum of 40 hours per week as predetermined for the employee s project. b. Driving to and from the job - applicable mileage payments to and from the job will be paid. No subsistence. 100 Miles and Over (when staying on the job) Hourly subsistence up to 40 hours per week will be paid. As already noted, hourly subsistence for different work areas may vary to account for more expensive areas (such as Hawaii and Alaska). Working Less Than 40 Hours Per Week When employees working in Zones 2 and 3 work less than 40 hours per week, they will be paid hourly subsistence for every hour worked up to the maximum allowed (for 40 hours per week). a. Subsistence will not be paid for sick leave, vacation or other paid leave. For holiday time, subsistence will be paid as follows: E10

11 Employees who remain at the job-site and who are receiving motel and meals at the time of the holiday will receive reimbursement for their motel and the daily meal allowance. No subsistence will be paid to employees who are on hourly subsistence pay. b. If State overtime laws allow, employees may be allowed to makeup (in advance) work hours during the same week he/she wants to take a day off, provided that the workload can accommodate the increased hours. The employee s supervisor must approve this in advance. Note: It is illegal under the Fair Labor Standards Act for nonexempt employees to bank hours in one time period or week and carry the time over for desired time-off in another time period or week. This will not be allowed. The Company is required by law to pay non-exempt employees overtime for any hours worked in excess of 40 during a week. 2. Actual Lodging Costs Plus a Meal Allowance - Employees may be paid actual lodging costs plus a meal allowance for the first 21 days after being transferred or assigned to a new job. Receipts for lodging are required. The daily meal allowance may vary between different areas. Accordingly, the allowable amount must be verified by each employee s supervisor. For situations when less than three meals are paid for by the employee, the employee will be paid onehalf of the daily meal allowance. Employees submitting meal receipts (including entertainment receipts) for Actual Costs may not claim the full daily meal allowance, however, the one-half daily meal allowance will be paid, if it applies. For example: if the employee is paying for breakfast and lunch, but entertaining clients for dinner, he/she would claim the one-half meal allowance. The employee s supervisor must approve all entertainment expenses. Employees on hourly subsistence may occasionally submit entertainment receipts for Actual Costs. This should be infrequent, and have prior approval from management. Frequent submission of receipts for Actual Costs by employees who are on hourly subsistence could be subject to review by the Company. E11

12 Employees who have received a paid dinner from another employee as part of an entertainment group should not charge the meal allowance. However, the one-half meal allowance may be charged, if it applies. On long term (greater than 21 days) assignments employees are expected to obtain suitable accommodations at rates covered by current subsistence rates. After 21 days at a new assignment, employees will be paid for their meal and lodging expenses at the hourly subsistence rate that corresponds with their assigned project. 3. Actual Costs - Actual costs will be paid to employees for meal and lodging expenses incurred while working on jobs of a short duration or attending conventions, seminars and schools at the Company's request in areas where current subsistence rates do not cover meal and lodging costs. Receipts for meal and lodging expenses must be submitted with the Employee's Weekly Time and Expense Record when payment for actual costs is desired. E02.4 Travel Expenses The Company, at its discretion may pay expenses for job-related travel on airlines, buses, taxis, limousines, and rented or chartered aircraft on the actual-cost basis. Approved expenses incurred through job-related vehicle travel will be paid on a mileage basis. 1. Mileage Measurements - When an employee is hired, the Company will pay his mileage for travel over the most direct route to his assigned job location or field office. For example: an employee hired in Boise, Idaho assigned to Salt Lake City, Utah will be paid mileage from Boise to Salt Lake City. At the Company's discretion, required travel incurred by employees assigned to the Utah Office may be paid from the office by the most direct route to the designated location. 2. Mileage Payments - The Company will pay mileage for approved on-the-job mileage for the first trip in to start a project, and for the last trip out at the completion of the project. These payments are usually directly billable to the project. Exceptions may be made if the employee does not remain on the project until it is completed. In this case, the trip out may not be paid. In some cases, mileage will be paid but travel time will not. This is dependent on the specific circumstances of the employee s termination and will be determined by the employee s supervisor and/or management. E12

13 Mileage will also be paid for trips to or from the project made at the Company's request in connection with Company business or transfers. These payments may not be billable to a project and should be charged to the appropriate indirect Expense Code. Employees should check with their Supervisor to see how the payments should be charged. Payments will be based on mileage reported by the Employee in the Timesheet program and approved by their supervisor. 3. Travel Time Payments In most cases, employees will be paid for travel time not to exceed one (1) hour for each sixty (60) miles over the most direct route to the employee s destination. However, exceptions will be made in situations of inclement weather and poor road conditions when conditions warrant that the employee travel at a slower rate of speed to ensure his own safety and the safety of others. This should be brought to the attention of the employee s supervisor as soon as possible after travel is completed, and the employee should also note this when entering his time in the Timesheet program. The Company discourages employees from driving when they feel doing so would endanger the personal safety of the employee and the safety of others. Accordingly, employees are encouraged to take frequent breaks when driving long distances. Employees must also comply with all laws and regulations that may apply to their travel, including but not limited to observing posted speed limits and wearing seat belts. The Company will not be responsible for incidents that occur because the employee was not complying with any laws that apply to their travel. For their own safety, employees are discouraged from driving late at night. E02.5 Expenses on Employee-Provided Vehicles Employees requested to use their own vehicles on Company business will be paid on a mileage basis for the expenses they incur in the provision and use of their vehicles on the job. 1. Mileage rates The Company has adopted a mileage reimbursement plan based on the IRS Standard Mileage Rate. The mileage reimbursement amount is $.05 (Five Cents) less than the IRS Standard Reimbursement rate, and will be set in January of each year. This rate may be adjusted during the calendar year if the IRS also adjusts the Standard Reimbursement Rate. The majority of our clients have accepted expense billing rates that reflect this change in the mileage reimbursement rate. However, not all clients have accepted an increase. Mileage payments will be made as dictated by the project to which the employee is assigned. The per mile amount to be paid is determined by the specific office, client, and contract. Employees should discuss mileage payments with their direct supervisor. E13

14 Mileage will be paid from the employee's assigned office or home location (including field project offices) to the project site. Daily mileage is not paid from the employee s home to the job site. 2. Insurance coverage - Employees must provide the minimum public liability and property damage coverage required by law on their personal vehicles used on Company business. Employees are responsible for the cost of this insurance plus any deductibles on their own vehicles arising from on-thejob accidents. New employees will be required to provide proof of automobile insurance coverage to their Hiring Supervisor and annually thereafter. The Company has insurance coverage on employee vehicles that picks up public liability and property damage settlements to others that exceed the minimum insurance coverage amount required by law. The Company assumes no liability for employee vehicles. Note: Because field employees are required to drive their personal vehicles for business, they must be a licensed driver. All new employees will be asked to provide a copy of their Motor Vehicle Report and a copy of their Driver s License to their hiring manager. They are also responsible to notify their supervisor of any citations or vehicle accidents that occur during their employment. Reporting will be done (at a minimum) on an annual basis. Employees are required to notify their supervisor should their driver s status change. Employee s who lose their license may be subject to termination of employment. E02.5 Expenses on Rented Vehicles Employees on short-term assignments must submit Actual Costs receipts for gas purchased for use on the job, and for rental car charges. These charges must be correctly submitted in the Timesheet program and a legible receipt attached. E02.6 Entertainment Expenses The Tax Reform Act of 1986 and subsequent legislation restricts deductions for Entertainment Expenses to a portion of the total cost for meals or entertainment. (The percentage changes periodically.) This also includes tips and taxes. The criteria for making determinations regarding whether expenses are business related was also changed. Employees must complete the Entertainment information online when they are completing their timesheet. Under the expenses drop-down menu, if the employee chooses Entertainment (Expense Code 6720) then an electronic form will appear that will allow the employee to enter the information online (similar to the hard-copy form that was in use from 1987 until 2014). E14

15 Employees must receive approval from management for Entertainment Expenses. Unapproved expenses will not be reimbursed. In most cases, entertainment should not be provided to vendors and suppliers. Occasionally, one employee may pick-up the dinner check for other employees when the employees are attending a conference. This is acceptable as long as it is not abused. Employees who have received a paid dinner from another employee as part of an entertainment group should not charge the meal allowance. However, the one-half meal allowance may be charged, if it applies. All expenses are subject to review by Management. E15

16 EXPENSE ACCOUNTS CHART Direct Expenses 5600 Subsistence 5605 Meals 5606 Motel 5610 Travel-Company Vehicle 5620 Travel-Employee Vehicle 5630 Travel-Air 5641 Rental Cars and Gas 5651 Miscellaneous Expenses General Expenses 6505 Building Maintenance and Repairs 6530 Office Supplies and Expense 6535 Postage and Shipping 6540 Repair Office Equipment 6595 Miscellaneous 6600 Field Equipment and Supplies 6605 Repair Field Equipment Administrative Expenses 6900 Subsistence 6905 Meals 6906 Hotel 6910 Travel-Company Vehicle 6920 Travel-Employee Vehicle 6930 Travel-Air 6940 Rental Cars and Gas 6950 Miscellaneous Expenses 6970 Convention or Training Fees 6580 Dues 6710 Donations 6720 Entertainment Contact the Accounting Department for reimbursement of expenses not listed or if the information cannot be found online in the Timesheet program. E16

17 TELEPHONE JOB DESCRIPTIONS PRE-LOAN ENGINEERING 110 Area Coverage Survey (ACS) T&E 111* Review Requirements 112* ACS Field Work 113* ACS Office Work 114* ACS Approved Changes and Revisions *Unserved Area Only 130 Loan Design Pre-Loan T&E 131 Review Requirements 132 Assistance and Coordination 133 Update Existing Design/Records 134 Prepare Design 135 Studies, Surveys and Inventories - House Counts 136 Economic Selection Studies (PWAC) 137 Approved Changes and Revisions 138 Connecting Company Concurrence 139 Prepare BER 140 Land Base Maps 141 GPS Field Data Collection/House Count 142 Field Plant Verification 143 Post Houses (GPS Transfer) 144 Post Existing Facilities to Land Base Maps 145 Post Job (Work) Orders 146 Calculate KF, OHMS and db 147 Existing Plant Fillbox 148 Digitize Existing Plant Layout 149 Engineering Review of CAD 150 DSA Layout and Design 151 Design Forecast and Fill Box 152 Revise KF, OHMS and db 153 Facilities Design 154 Digitize Design Maps 155 Engineering Review of CAD 156 System Diagrams 160 Tab 161 Exhibit Costing 162 Compile Exhibits 163 Exhibit Summaries 164 Job Orders/Year 165 Narrative 170 Pre-Design Meeting 171 Records Evaluation/Initial Bid Preparation 172 Final Bid Preparation 173 Prepare Contract 174 Client Review and Approval 175 Final Client Meeting 176 Client Design Changes Engineering 177 Digitize Changes 178 Assemble Final Package 179 Post-Design Job Order Posting E17

18 100 - PRE-LOAN ENGINEERING, continued. 181 Land Base Source Documents and Pre-Post 182 Digitizing Land Base 183 Checking and Fixing Land Base 184 Scrubbing Source Documents 185 Post Job Order 186 Pencil Post 187 CAD Graphics/Cleanup 188 Check Pre-Post or CAD 189 Field Verification 191 Inventory Units 192 Data Entry 193 Linking 194 Checking 195 Full Functionality Define Connectivity 196 Full Functionality Counts 197 Full Functionality Annotation 198 Final Corrections 199 Non-Billable Charges E18

19 200 - PROJECT DESIGN, ASSISTANCE AND COORDINATION (POST-LOAN ENGINEERING) 210 Project Design T&E 211 Loan Design Review 212 Revisions - Loan Design 213 Revisions - Plant Layout 214 Prepare OSP Plant Layout 220 Assistance to Owner T&E 221 Connecting Company Contacts 222 Agreements with Other Utilities 223 Regulatory Bodies 224 Private Right-Of-Way 225 City and County Right-Of-Way 226 State Right-Of-Way 227 Federal Right-Of- Highway 228 Railroad Right-Of-Way 229 Building Right-Of-Way 230 Coordination T&E 231 Coordination with Owner s Forces 232 Coordination with other Engineers 233 Coordination with Architects 234 Coordination with Contractors and Suppliers 235 Coordination with Rural Utilities Service (RUS) 240 Land Base Maps 241 GPS Field Data Collection/House Count 242 Field Plant Verification 243 Post House (GPS Transfer) 244 Post Existing Facilities to Land Base Maps 245 Post Job (Work) Orders 246 Calculate KF, OHMS and db 247 Existing Plant Fillbox 248 Digitize Existing Plant Layout 249 Engineering Review of CAD 250 DSA Layout and Design 251 Design Forecast and Fill Box 252 Revise KF, OHMS and db 253 Facilities Design 254 Digitize Design Maps 255 Engineering Review of CAD 256 System Diagrams 260 Tab 261 Exhibit Costing 262 Compile Exhibits 263 Exhibit Summaries 264 Job Orders/Year 265 Narrative 270 Pre-Design Meeting 271 Records Evaluation/Initial Bid Preparation 272 Final Bid Preparation 273 Prepare Contract 274 Client Review and Approval 275 Final Client Meeting 276 Client Design Changes Engineering 277 Digitize Changes 278 Assemble Final Package E19

20 300 - CENTRAL OFFICE EQUIPMENT SERVICES (POST-LOAN ENGINEERING) 310 Review Requirements T&E 311 COE Meetings 312 COE Traffic Studies 313 COE Economic Selection Studies 320 Plans, Specifications & Contracts - New Equipment 321 Prepare Plans and Specifications; Bid Opening, Review, Recommendations & Approval ; Prepare Contracts & Obtain Approval FF 322 Technical Review (Pre-Bid) FF 323 Changes & Amendments FF 324 Pre-Installation Meeting T&E 325 COE Inspections T&E 326 Cutover Services T&E 327 Database for Digital COE T&E 328 COE CI or Engineering Review Meeting T&E 330 Plans, Specifications & Contracts - Additions to, Modifications of, or Removal of Existing CO Equipment - Remotes T&E 331 Modified COE Plans & Specifications T&E 332 Modified COE Technical Review 333 Modified COE Bid Opening, Review, Recommendations & Approval T&E 334 Modified COE Prepare Contracts & Obtain Approval T&E 335 Modified COE Changes & Amendments T&E 336 Modified COE Pre-Installation Meeting T&E 337 Modified COE Inspections T&E 338 Modified COE Cutover Services T&E 339 Prepared 773 Contracts T&E 340 Re-Bid T&E 350 Acceptance Tests T&E 360 Final Documents 361 New COE Final Documents FF 362 Modified COE Final Documents T&E 369 COE Final Document Changes FF E20

21 400 - ASSOCIATED FACILITIES PLANS AND ENGINEERING SERVICES (POST-LOAN ENGINEERING) (Includes Carrier, Microwave, Radio, Repeaters and Related Devices) 410 Review Requirements T&E 411 Meetings T&E 412 Economic Selection Studies T&E 413 Preliminary Path Surveys T&E 420 Plans, Specifications & Contracts - New Associated Facilities (DLC) Not C.O. Remotes 420 Review Requirements T&E 421 Approved DLC P&S to Suppliers; Proposal Review & Recommendations; Prepare Contracts & Obtain Approval FF 422 DLC Technical Review FF 423 DLC Changes & Amendments FF 424 DLC Pre-Installation Meeting T&E 425 DLC Inspections/Coordination T&E 426 DLC Cutover Services T&E 427 DLC Acceptance Tests T&E 428 DLC Final Documents FF 429 DLC Plans & Specification Changes FF 430 Plans, Specifications & Contracts - Additions to, Modifications of or Removal of Existing Equipment T&E 431 Approved Plans and Specifications to Suppliers T&E 432 Proposal Review and Recommendations T&E 433 Prepare Contracts T&E 434 Changes & Amendments T&E 435 Pre-Installation Meeting T&E 436 Inspections T&E 437 Cutover Services T&E 439 Prepare 773 Contracts T&E 440 Re-Bid T&E 450 Plans, Specifications & Contracts - New Associated Facilities (Fiber Optic) 451 Approved FO P&S to Suppliers; Proposal Review & Recommendations; Prepare Contracts & Obtain Approval FF 452 FO Technical Review FF 453 FO Changes & Amendments FF 454 FO Pre-Installation Meeting T&E 455 FO Inspections T&E 456 FO Cutover Services T&E 457 FO Acceptance Tests T&E 458 FO Final Documents FF 459 FO Plans & Specification Changes FF E21

22 460 Plans, Specifications & Contracts - New Associated T&E Facilities (Microwave) 461 Approved MW P&S to Suppliers; Proposal Review & Recommendations; Prepare Contracts & Obtain Approval FF 462 MW Technical Review FF 463 MW Changes & Amendments FF 464 MW Pre-Installation Meeting T&E 465 MW Inspections T&E 466 MW Cutover Services T&E 467 MW Acceptance Tests T&E 468 MW Final Documents FF 469 MW Plans & Specification Changes FF 470 Plans, Specifications & Contracts - Wireless 471 Prepare Wireless Plans and Specifications FF 472 Wireless Technical Review FF 473 Wireless Amendments FF 474 Wireless Pre-Installation Meeting T&E 475 Wireless Inspections T&E 476 Wireless Cutover Services T&E 477 Wireless Acceptance Tests T&E 478 Wireless Final Documents FF 479 Wireless Plans & Specs Changes FF E22

23 500 - BUILDING PLANS, SPECIFICATIONS AND CONTRACTS (POST-LOAN ENGINEERING) 510 Review Requirements T&E 511 Meetings with Owners 512 Cost Studies 513 Consultation - Architect, Structural Engineer, etc. 520 Plans, Specifications & Contracts - New Buildings 521 Prepare Plans & Specifications, Obtain Approval; Notice to Bidders & Qualify Bidders; Bid Opening, Review, Recommendations & Approval; Prepare Contracts & Obtain Approval; Review Shop Drawings FF 522 Re-Bid T&E 523 Changes & Amendments FF 524 Inspections T&E 529 Building Plans & Specification Changes FF 530 Plans, Specifications & Contracts - Additions to or Modifications of Existing Buildings 531 Prepare Plans & Specifications, Obtain Approval 532 Notice to Bidders & Qualify Bidders 533 Bid Opening, Review, Recommendations & Approval 534 Re-Bid 535 Prepare Contracts & Obtain Approval 536 Review Shop Drawings 537 Changes & Amendments 538 Inspections 540 Final Documents T&E 541 New Buildings FF 542 Additions to or Modifications of Existing Buildings T&E 550 Remote Building or Cabinets T&E 551 Prepare Remote Plans & Specifications 552 Pad Design or Coordination 553 Remote Site Acquisition 554 Site Plan Drawings E23

24 600 - OUTSIDE PLANT STAKING SERVICES (POST-LOAN ENGINEERING) 610 Review Requirements - Pre-Staking Conference T&E (Review in detail items in Section 2 of 217E.) 611 Project Coordination 615 Verification - Retained Plant (Cables, Pedestals, etc.) T&E 616 Fixed Fee Verification FF 620 Staking 621 Modified Buried Plant FF 6211 Dual Modified Buried Plant FF 622 New Buried Plant FF 6221 Dual New Buried Plant FF 623 Underground Cable in Existing Ducts FF 624 New Aerial Lines FF 625 Modifications of Existing Aerial Lines FF Dual Modified Aerial Lines FF 626 Lines to be Removed FF 627 Service Entrances FF 628 Subscribers Staked & Shown During Staking FF 629 Staking Joint Use T&E 630 Staking Changes or Additions (Describe) - Customer Requested T&E 631 T&E Staking T&E 632 Fiber Changes (Additions) T&E 636 Replacement of Markings T&E E24

25 700 - OUTSIDE PLANT PLANS, SPECIFICATIONS AND CONTRACTS (POST-LOAN ENGINEERING) 710 Review Requirements T&E 720 Update Existing Records Required for Plans and Specifications T&E 721 Update Design Maps for Existing Records T&E 722 Update Schematics & Staking Sheets for Existing Records T&E 723 Update Line & Station Cards for Existing Records T&E 724 Update Subscriber Information for Existing Records T&E 725 Update Inventory/List of Materials for Existing Records T&E 726 Staking Sheets for Physical & Carrier Circuits - Retained Plant 727 Prepare 773 Contracts T&E 729 Client Requested Changes (Describe) T&E 730 Preparing New Records for Plans and Specifications T&E 731 Cable Schematics - New Records T&E 732 Open Wire Profiles - New Records T&E 733 Circuit and Number Assignments New T&E 734 Cut Sheets New T&E 735 Prepare Telephone Company Required Documents - CMS, Etc. (Describe) T&E 739 Client Requested Changes for the above (Describe) T&E 740 Outside Plant Plans, Specifications and Contracts 741 Preparation; Forms & Cost Estimate; Force Account Proposals; Notice to Bidders & Suppliers, Qualify Bidders; Bid Opening, Review & Recommendations FF 7412 Miles FF 742 Underground Conduit Systems, CO & Remote Entrances T&E 743 Pre-Bid Conference T&E 744 Changes or Amendments T&E 745 Re-bidding T&E 760 Line Extension Contracts - all phases T&E E25

26 800 - OUTSIDE PLANT CONSTRUCTION (POST-LOAN ENGINEERING) PROJECT DIRECTION, INSPECTION, TESTING AND CONSTRUCTION CONTRACT CLOSE OUT 810 Construction Phase T&E 811 Direction and Coordination T&E 812 Pre-Construction Cable Tests T&E 813 Pre-Construction Conference T&E 814 Supervision and Inspection T&E 815 D.C. Cable Acceptance Tests T&E 816 A.C. Cable Acceptance Tests T&E 817 Prepare Progress Reports, Field Inventory of Units and Cleanup T&E 818 Final Ride (RUS, Owner or Contractor) T&E 819 Review Fiber Cable Acceptance Tests T&E 820 Final Documents 821 Final Inventory of Construction T&E 822 Final Documents FF 8221 Final Documents Sections FF 8222 Final Documents Miles FF 8223 Final Documents Service Entrances FF 823 OSP Close Out Forms T&E 824 Revisions & Changes Caused by Owner or Contractor T&E 830 Record Map Conversion/Clean-up T&E 831 As-Built Cable Schematics T&E 832 As-Built Staking Sheets T&E 833 As-Built Maps T&E 834 Completed Cable Records T&E 835 Completed Line and Station Cards T&E 838 Martin System Information T&E 840 Inventory and Appraisal of Retained Plant T&E E26

27 900 - MISCELLANEOUS SERVICES (NON-LOAN ENGINEERING) 905 CATV Design 911 Highway Relocation Design, Cost Estimate, etc. 912 Highway Relocation Staking 913 Highway Relocation Private Right-of-Way Acquisition 914 Highway Relocation Supervision, Inspection, Inventory Testing 915 Highway Relocation Close-Out Documents 916 Highway Relocation Approved Changes and Revisions T&E 920 Studies, Inventories, Surveys and Plant Records T&E (Not covered by other job codes or designs.) 921 Office Work 922 Field Work 930 Continuing Property Records - Verification of Recently Constructed Plant for the Purpose of Preparing Plant Records 931 Modifications to Existing Buried Plant 932 Buried Plant 933 Underground Cable In Existing Ducts 934 Aerial Lines 935 Modifications to Existing Aerial Plant 936 CPR Lines to be Removed 937 CPR Data Entry 938 Redraw Existing Records T&E 940 Miscellaneous Fixed Fee Projects T&E 941 Field Audit/Verification 942 Format Drafting 943 Digitize CLR Maps 944 Digitize OPL Maps 945 Digitize Cable Schematics 946 Digitize Base Maps 950 Cutover-Splicing/Installer T&E 951 Update Schematics for Cutover 952 Update ACDs for Cutover 953 As-Cut Schematics 954 As-Cut ACDs 955 Prepare Cut Sequences 956 Prepare Cable Record Books 957 Prepare Cut Sheets 958 Input Cut Sheets 959 As-Cut Staking Sheets 960 Removals PJOE s Etc T&E 961 Staking Removals 962 Tabulation of Removals 963 Drafting for Removals E27

28 900 - MISCELLANEOUS SERVICES (NON-LOAN ENGINEERING) 970 Testing (Not covered by other job codes) T&E 971 Outside Plant 972 C.O.E. 973 Other Equipment 980 Plotting T&E 981 Prints & Copies 985 Other - Specify 990 Non-RUS Fixed Fee Services FF 991 Redraw Existing Records 992 Geographic Facilities Verification 995 Programming 998 Non-billable doesn t show on Invoice 999 Non-Billable Misc Time Charged to Jobs Shows on Invoice (Please Describe) E28