ACL ESSENTIALS

1 TRAVEL & ENTERTAINMENT EXPENSESACL ESSENTIALSGet insight into your ERP process health, compliance & financial exposurePageAnalyticNameSplit expensesTE Analytic 01 Same expense claimed by two or more employeesTE Analytic02 Expenses submitted by ex-employeesTE Analytic03 Employees submitting and approving expensesTE Analytic04 Keyword search for non-business or personal claims and those with blank descriptionsTE Analytic05 Duplicate expensesTE Analytic06 Expenses incurred on the weekendTE Analytic07 Top spenders T&E Expenses and P-Cards or Corporate Credit CardsTE Analytic08 Invalid approversTE Analytic09 Expenses greater than a thresholdTE Analytic10 Employees consistently claiming below approval thresholdsTE Analytic11 Level of expenditure compared to other employees in the same

2 RoleTE Analytic12 Version 2018/08 Identifies any split expenses by finding those expenses claimed by the same employee, same expense type and the same submission dateACCOUNTS PAYABLEPAGE 3 ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSESACL ESSENTIALS | TRAVEL & ENTERTAINMENT EXPENSES | TE_ANALYTIC_01_TECS501 ContextIdentifies possible incorrect or fictitious expense claims and should be investigated. Low value T&E expenses are often subject to lesser approval and review and therefore splitting expenses could be abusing this , ,thesamesubmissiondate, Results Field NamesReimbursiveExpenseCompany CodeCompany NameVendor Name Vendor NumberEmployee NumberOutput Visualization ExamplesPAGE 4 Position IDExpense claim NumberEmployee Full NameExpense DescriptionExpense TypeExpense GroupTransaction DateSubmission DateApproval DatePosting DateAmount in Document CurrencyDocument CurrencyAmount in Reporting CurrencyReport CurrencyGL AccountGL Account DescriptionGL Account ClassificationSubmitter IDSubmitter NameApprover IDApprover NameEmployee Start DateEmployee Termination DatePersonnel Area CodePersonnel AreaEmployee StatusEmployee LevelTotal amount of exceptions by employee and expense typeTotal amount of exceptions by employeeIdentifies the same

3 Expense (by same amount, same location, same transaction date, and same expense type or description) claimed by two or more employeesPAGE 5 ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSESACL ESSENTIALS | TRAVEL & ENTERTAINMENT EXPENSES | TE_ANALYTIC_02_TECS502 ContextDifferent employees claiming the same expense could be because of a lack of review and approval, or could be an incorrect or fictitious claim to increase their reimbursements. All identified instances should be (bysameamount,samelocation,sametransacti ondate,andsameexpensetypeordescription) ,allexpenseswiththesameamount,samelocati on, Results FieldsOutput Visualization ExamplesPAGE 6 ReimbursiveExpenseCompany CodeCompany NameVendor Name Vendor NumberEmployee NumberPosition IDExpense claim NumberEmployee Full NameExpense DescriptionExpense TypeExpense GroupTransaction DateSubmission DateApproval DatePosting DateAmount in Document CurrencyDocument CurrencyAmount in Reporting CurrencyReport CurrencyGL AccountGL Account DescriptionGL Account ClassificationSubmitter IDSubmitter NameApprover IDApprover NameEmployee Start DateEmployee Termination DatePersonnel Area CodePersonnel AreaEmployee StatusEmployee LevelBar chart by employee number and expense typeBubble chart by submission date and expense typeIdentifies expenses claimed

4 By ex-employees including those claimed by the specified number of days prior to their last dayPAGE 7 ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSESACL ESSENTIALS | TRAVEL & ENTERTAINMENT EXPENSES | TE_ANALYTIC_03_TECS503 ' ' :Choosezerodaysifyoudonotwanttotestdaysp riortotheemployee' Results Field NamesOutput Visualization ExamplesContextEx-employees should not be able to claim expenses. All money due to employees leaving the employment of a company is usually settled as part of the last salary payment made to the employees. Claims several days prior to the last day is also unusual as these employees are usually not expected to travel and/or entertain on behalf of the company during the last days of service.

5 All identified instances should be 8 ReimbursiveExpenseCompany CodeCompany NameVendor NameVendor NumberEmployee NumberPosition IDExpense claim NumberEmployee Full NameExpense DescriptionExpense TypeExpense GroupTransaction DateEmployee Termination DatePosting DateSubmission DateApproval DateAmount in Document CurrencyDocument CurrencyAmount in Reporting CurrencyReport CurrencyGL AccountGL Account DescriptionGL Account ClassificationSubmitter IDSubmitter NameApprover IDApprover NameEmployee Start DatePersonnel Area CodePersonnel AreaEmployee StatusEmployee LevelBar chart by employee number and amountBubble chart of exceptions by termination and transaction dateIdentifies employees submitting and approving reimbursiveexpensesPAGE 9 ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSESACL ESSENTIALS | TRAVEL & ENTERTAINMENT EXPENSES |.

6 Lowvalueexpensesmaynotrequireanapprovera ndthesystempopulatestheapproverfieldwith thesubmitter' of duties should exist between the person submitting the travel and entertainment expense claim and the person approving the 10 Output Results Field NamesOutput Visualization ExamplesReimbursiveExpenseCompany CodeCompany NameVendor Name Vendor NumberEmployee NumberPosition IDExpense claim NumberEmployee Full NameExpense DescriptionExpense TypeExpense GroupTransaction DateSubmission DateApproval DatePosting DateAmount in Document CurrencyDocument CurrencyAmount in Reporting CurrencyReport CurrencyGL AccountGL Account DescriptionGL Account ClassificationSubmitter IDSubmitter NameApprover IDApprover NameEmployee Start DateEmployee Termination DatePersonnel Area CodePersonnel AreaEmployee StatusEmployee LevelBar chart of claim number and submitter namePie chart of approver nameIdentifies expenses that are either business expenses that should not be purchased through T&E, expenses of a personal nature or those without expense descriptionsPAGE 11 ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSESACL ESSENTIALS | TRAVEL & ENTERTAINMENT EXPENSES | , :WhenconfiguringthisanayticwithyourACLco nsultant, : softwareandhardware( ,licenserenewal,anti-virus); meetingfacilityandequipmentrentalexpense s( ,rent,flowers,projectcatering).

7 Educationexpenses( ,education,university,academy,membership ,book,manual,certification); businessmembershipsandprofessionalassoci ations( ,certified,qualification,qualified,body) ; officesuppliesandutilities( ,electricity,lights,power,supplies); officefurniture( ,desk,chair,Nespressomachine,frame,shelv es);or personalexpenses( ,medical,medicine,casino,clothing,hair,f acial,spa,ATM,cash).ContextIdentified instances should be investigated to ensure that these expenses are correctly classified as travel and entertainment expenses, not business expense or expense of a personal nature. Where the description is missing, it is necessary to confirm that the claim is valid and correct and correctly 12 Output Results Field NamesOutput Visualization ExamplesReimbursiveExpenseCompany CodeCompany codeVendor NameVendor NumberEmployee NumberPosition IDExpense claim NumberEmployee Full NameExpense DescriptionExpense TypeExpense GroupTransaction DateSubmission DateApproval DatePosting DateAmount in Document CurrencyDocument CurrencyAmount in Reporting CurrencyReport CurrencyReport CurrencyGL AccountGL Account DescriptionGL Account ClassificationSubmitter IDSubmitter NameApprover IDApprover NameEmployee Start DateEmployee Termination DatePersonnel Area CodePersonnel AreaEmployee StatusEmployee LevelBar chart of amount

8 Of exceptions by expense groupIdentifies expenses claimed for reimbursement and also incurred on a P-CardPAGE 13 ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSESACL ESSENTIALS | TRAVEL & ENTERTAINMENT EXPENSES | TE_ANALYTIC_06_TECS506 expense claims can indicate a lack of proper review and approval as well as possible invalid expense 14 Output Results Field NamesOutput Visualization ExamplesReimbursiveExpenseCompany CodeCompany NameVendor NameVendor NumberEmployee NumberPosition IDExpense claim NumberEmployee Full NameExpense DescriptionExpense TypeExpense GroupTransaction DateSubmission DateApproval DatePosting DateAmount in Document CurrencyDocument CurrencyAmount in Reporting CurrencyReport CurrencyGL AccountGL Account DescriptionGL Account ClassificationSubmitter IDSubmitter NameApprover IDApprover NameEmployee Start DateEmployee Termination DatePersonnel Area CodePersonnel AreaEmployee StatusEmployee LevelBar chart by amount and approver of duplicate claimsPie chart by personnel area with most duplicates in valueIdentifies expenses incurred on weekendsPAGE 15 ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSESACL ESSENTIALS | TRAVEL & ENTERTAINMENT EXPENSES | TE_ANALYTIC_07_TECS507 (SaturdaysandSundays).

9 Output Results Field NamesOutput Visualization ExamplesContextTravel and expense claims are expected to relate to expenses incurred by the employee during business hours. When claims relate to weekends, it could indicate that the expense may be of a personal nature. All identified instances should be 16 ReimbursiveExpenseCompany CodeCompany NameVendor NameVendor NumberEmployee NumberPosition IDExpense claim NumberEmployee Full NameExpense DescriptionExpense TypeExpense GroupDay of the WeekTransaction DateSubmission DateApproval DatePosting DateAmount in Document CurrencyDocument CurrencyAmount in Reporting CurrencyReport CurrencyGL AccountGL Account DescriptionGL Account ClassificationSubmitter IDSubmitter NameApprover IDApprover NameEmployee Start DateEmployee Termination DatePersonnel Area CodePersonnel AreaEmployee StatusEmployee LevelBar chart by weekend expenditure and approverPie chart of expenses incurred over the weekendReports the top spenders

10 Across T&E expenses for the selected date periodPAGE 17 ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSESACL ESSENTIALS | TRAVEL & ENTERTAINMENT EXPENSES | provides statistics per top spenders and is valuable management information to assist with the analysis of travel and entertainment expense 18 Output Results Field NamesOutput Visualization ExamplesReimbursiveExpenseCompany CodeCompany NameVendor NameVendor NumberPersonnel Area CodePersonnel AreaEmployee StatusAmount in Reporting CurrencyEmployee NumberPosition IDEmployee LevelEmployee Start DateEmployee Termination DateStacked graph of total amount exceptions by employee start date and employee levelBar chart on employee number and amountIdentifies expenses approved by an employee who is not a manager or able to approve expensesPAG