2014 Cash Handling-Food and Beverage

Effective 10/18/2013

Cash Handling

Standard Operating Procedures

Food and Beverage

Divisional Organization

Food and Beverage Division

Senior Director of Restaurant Operations

Jeff Goudie

Regional Director of Loss Prevention

Annette Barry

Director of Accounting and Finance

Beth Perkins

Note Paradies, at its option, may change, delete, suspend, or discontinue parts or policies in their entirety, at any time without prior notice.

Food and Beverage Cash Handling SOP

Effective 10/18/2013 Page 2

Paradies at its option, may change, delete, suspend or discontinue parts or the policy in its entirety, at any time without prior notice. In the event of a policy change, employees will be notified. Any such action shall apply to

existing as well as to future employees.

Table of Contents

1. Introduction-Page 3 2. Definitions-Page 3 3. Cash Office Environment-Page 5 4. Collecting Bags, Safe Counts and Deposit Preparation-Page 5 5. Counting Cash and Preparing the Deposit-Page 5 6. Deposit Verification-Page 15 7. General Manager Responsibilities-Page 15 8. Paperwork and File Retention-Page 18 9. Bookkeeper Responsibilities-Page 19 10. Team Leader Responsibilities-Page 22 11. Safes, Locks, Keys-Page 25 12. Tender Accepted-Page 26 13. Mail and Phone Orders-Page 28 14. Other Policies-Page 29 15. Acknowledgment Page-Page 45





1. Introduction This manual sets forth the policies, procedures and standards for the handling of cash and sales media for all Food and Beverage locations. Any questions regarding the information contained herein should be communicated to the Regional Director of Loss Prevention/Operations or the Director of Accounting and Finance for the Food and Beverage Division.

2. Definitions

Bank Change Order Form-Form use to track the date, time, denominations and conformation number for change orders requested from the bank.

Bank Deposit Log- Paradies form used to track deposits and change orders sent to the bank.

Cash Drop End of Day Bag – Clear plastic bag supplied by TranSource which contains the sales funds from the register at the end of the business day.

Cash Handling Forms- Paradies forms, found on Accesstps.com used for Bookkeeping and cash handling.

Cash Office Compliance Tracking (COCT) - A weekly upload of cash office documents to www.accesstps.com.

Cash Pick Up – Collection of excess currency that has accumulated in the register till during a shift. The currency is “dropped” into the safe, sometimes referred to as a media pickup or cash pick up. This “DROP” must be logged on the Drop Log.

Change Chit- Change request form used to obtain change for a register from a satellite safe/change drawer or the main safe to a satellite safe/change drawer.

Change Order – An exchange of currency with the bank to get smaller bills and coins.

Change Order Log- Paradies form used to track change orders requested, received, sent, and verified from the bank.

COMP- Complimentary- Something provided free of charge from a restaurant or a hotel.

Courier Book/Courier Log- Book provided by the armor car service to track deposit pick-ups and deliveries.

Daily Cash Worksheet (DCW)- Used by the Bookkeeper to record sales audit information and prepare deposits.

Deposit Slip- 3 or 4 copy form completed when sending money to the bank. Information required must include, cash denominations, 2 verification signatures, date prepared and date of sales.

Electronic Journal Transaction Roll (EJTR) - GERS Blue report used to research register transaction on IBM registers.





Employee Financial Report - A financial summary of an individual Associate’s productivity.

Extra Money- Found money or money left behind by a customer which is not intended to be a tip.

Key Log- A Paradies form used to track key(s) distribution. Distribution of key(s) should be limited to, “As needed only”. Whenever possible keys should be checked in and out and not taken off the premises. The log should list the names of everyone that has a key(s) along with what the key(s) access. Two types of logs should be maintained, one for key(s) that are checked out on a permanent basis, taken home and a perpetual log for keys checked in and out daily.

Location Total Fund- All the money at your location. This includes all safes, tills, petty cash and the tip reimbursement fund.

Next Day Bag – Till Bags that are prepared daily by the Bookkeeper and verified by a Manager for the next sales day.

Petty Cash Fund- Designated amount of money used for local purchases. Petty cash is to be kept separate from the safe fund. Purchases from this fund must be preapproved by the General Manager.

Property Financial Report - A total combined financial summary for the entire location. Use during the bookkeeping process to complete the Stem Sales Audit.

Recycled Till Bag – Till Bags which are prepared by the closing Associate and Team Leader and left in the register or the safe for the next day’s business.

Safe Access Log- Paradies form use to identify who has the combination(s) to each safe(s).

Safe Count Down Sheet- Paradies form used to document the total amount of money in the location.

Safe Entry Log- A daily form used to track who has accessed the safe throughout the day. This log is used at every safe. The main safe, Team Leader safes and Change Drawers.

Stem Sales Audit- Used by the Bookkeeper to record sales audit information and prepare deposits.

Team Leader Safe/Change Drawer Count Down Sheet- Paradies form used to document the total amount of money in a Team Lead safe or a Change Drawer.

Till –Money that is used as the starting fund for the register.

Till Bag – A clear plastic bag supplied by TranSource to place starting till funds in.

Till Caddy- A cash drawer insert that holds the register money.





Till Log- Paradies form used to track the distribution and the return of register tills which are kept in the safe.

Tip Log- Paradies form used to track the distribution of tips, which are kept in the safe.

Tip Reimbursement Fund- A fund used to replenish tills with a negative balance due to tips paid out. The tip reimbursement fund should be processed weekly. The Tip Reimbursement Fund should be a separate fund from the Safe and Petty Cash Fund.

TranSource- Supplier of deposit slips and Paradies clear internal cash handling bags.

Verification/Witness- Two people confirm the accuracy of money, such as a deposit, both must be present to count and confirm.

3. Cash Office Environment 1. The cash office must be a controlled environment; a secured room with a locked

door. All keys to this office must be controlled and restricted to the members of management and Bookkeeper only. The door must be kept locked at all times. Items such as lockers, time clock and water cooler should be in a separate room.

2. No one is permitted in the cash office other than the General Manager, Assistant Managers and the Bookkeepers.

3. All cash control documents must be kept in a secure place (i.e. Loomis log, safe counts and bank documents).

4. If the airport has access to this office, a list of all airport departments which have access should be maintained. This list should be filed with the key log, in the General Manager or Bookkeeping office.

5. Due to the size of some locations the above might not be possible. If not, it should be an office with no other functions occurring at that time. The location of this area should be approved by the Regional Director of Loss Prevention.

6. The location of and/or any relocation of a Safe, Satellite Safe or a Change Drawer must be approved by the Regional Director of Loss Prevention.

7. The Bookkeeper should have no other responsibilities while preparing the deposit or till bags.

8. ALL CASH must be secured in the safe when the Cash Office is unattended. 9. Exercise a separation of duties by keeping the Bookkeepers off the registers.

4. Collecting Drop Bags, Deposit Preparation and Safe Counts 1. Always have two people present to open the safe(s) when retrieving the Drop

Bags and cash forms each morning. 2. Both people must count the number of bags as they are collected and compare the

bag numbers to the Drop Log. Both must sign the log. 3. Take all cash handling logs to the Bookkeeping office along with the Drop Bags.





5. Counting the Cash and Preparing the Deposit 1. Maintain privacy until deposit is prepared; keep the door closed. Only authorized

personnel are allowed in the area. 2. Safes are counted a minimum of three times a day. The cash office safe must be

counted before the deposit/before any money is exchanged and this count should match the final count from the previous day.

3. Each bag must be opened and counted individually and then compared to the financial report for accuracy.

4. Prepare the deposit. 5. Complete STEM, Sales Audit Procedures.

Additional Items

1. If there is an adjustment to the deposit, a copy of the email from PSC must be attached to the daily paperwork.

2. Locations that receive a validated bank deposit slip or deposit correction notice from the bank should attach it to same day’s paperwork.

Stem Sales Audit Procedures

MICROS Portal Address: http://paradiespos.postec.net/servlet/PortalLogIn Log into STEM STEM Portal Address: http://paradiesstem.postec.net/Login.po You should have a user ID and password. If not see your General Manager. Go to the top right corner Select the store you are working on (make sure to choose the option with the letter S in front of the name not “L” this will ensure you are making the adjustments on the store level and not the location level)

Click on Cash Management and select Cash Out





From the upper left corner Select the date and Associate you are closing out Click on Load

• For Restaurant settings with servers, the Associate should have given you all of the cash that was collected during the shift (minus their pocket till and charge tips).

• For all other shops with an AM/PM till only, the cash retrieved from the register should be the cash sales, less the till amount. (if the till is short due to tip payouts,

make sure the register was closed out SHORT as you will have to replenish the

till amount from the safe and report that amount in your Tip Replenishment Log)…..see Tip Replenishment Section for details.

Cash Go to each person that is listed under the shop and key in the amount that was collected under Cash Drop.





If a comment is needed, click the purple comment box to the right. A comment box will appear in a separate screen Type comments Click Save For every person that you have tender information for, you should also have a line

completed on your DCW for them…..if not, you need to add them to the DCW and

account for the funds accepted by that Associate. Credit Cards

Click on the words Credit Card in the gray area on the tender type line.

The audit input area will change to credit card Compare the total credit card amount shown in the list to the Property Financial Report. If the amounts match click on ALL to confirm all types Typically you should never have a variance; however, if you do follow these steps. In the tender audit box uncheck the box that says “Show Grouped”. This will take the credit card reporting out of total mode so that you can confirm that each credit card transaction that was processed by that Associate has a corresponding receipt. Uncheck the box next to Card type.





You will verify the credit card receipts that you have by checking the box next to the amount of each transaction. Once you are done verifying all of the slips, key in the total value of each credit card tender. If there are more credit card transactions in Stem than receipts in hand, the Associate may have misplaced the copy of the receipt. If you have a receipt left over that is not listed in Stem, contact a PSC sales audit staff member who will research the problem.

Other

The Other column will house all of the comp meals and comp tickets received from customers.

Gift Cards

There should not be anything listed under the Gift Cards column as we do not sell/accept gift cards at this time. Vouchers

You will need to account for all airline vouchers that were collected. The total amount in vouchers listed in STEM should match the total amount in vouchers on hand. Some airlines have vouchers that are in credit card form, those vouchers will NOT be included in this number because they are processed as a credit card. If you have more airline vouchers in hand than you have in STEM, check to make sure you do not have a shortage in cash. The Associate could have accepted the voucher as cash in error. When this





happens, you will make a note in the comment section of cash stating the amount of the difference that is actually for the voucher error.

Voids

When verifying this section, be sure you have all the void receipts from each server. As you go through the void slips, apply a check mark next to the amount. You may also include a comment if needed by clicking on the comment box.

Service Charges/ Charge Tips

This area lets you know the amount of tips the server received from credit card payments. This amount is automatically reduced from the cash amount, so you will not have to give the Associate cash for these tips. Paid In/Paid Out

There should not be any amounts listed in either of these columns. It is mandatory to verify all fields that contain a dollar amount. After you have verified each field, lock the sheet by typing in your username and

password in the bottom right hand corner. Click “authorize by me”.

Tip Replenishment

When the register till is short due to credit card tip payouts, you will record the amount that the till is short on the tip log. The total amount that you are replenishing should





match the negative cash on your DCW. The register till replenishment will be made by using the money in the Tip Replenishment fund. A reimbursement must be requested weekly (Monday) for the total amount of the tips replenished from the prior week. Supporting media/detail must be sent with the Tip Reimbursement form. (See additional procedures under section #9 Tip Reimbursements)





Printing Report for Deposit (Cash Verification Report)

Once all adjustments have been made, click on “Reports”, then “Daily Summary”





Go to the right side of the screen, and select the location level, instead of the store level. By doing this, you can see all of the shop information for that day. Verify all of the totals listed in the gray shaded area. The totals should match what is on your DCW.





Key the verified amount, print the sheet. Staple a copy of the Daily Summary sheet to your completed DCW, Tip Replenishment sheet and other financial documents.





6. Deposit Verification After the Deposit is completed and the information has been entered into STEM, a dual verification of the following cash deposit, DCW, Daily Summary. The Tip Replenishment sheet must be completed by the Manager and the Bookkeeper. The Bookkeeper is required to E-Mail the Daily Cash Worksheet to Flash by 1:00 pm EST.

1. In the presence of the Bookkeeper, a Manager must count the cash; verify that the

currency denominations and total deposit are correct. 2. The Manager must compare the totals of all three documents to ensure that all the

totals match EXACTLY. 3. Both Manager and the Bookkeeper must sign each form. 4. The Manager must put the cash deposit and deposit slip into the clear bank

deposit bag and seal it. Both the Manager and the Bookkeeper must sign the bag. 5. A copy of the deposit slip must be stapled to the STEM/bookkeeping documents. 6. The Paradies Bank Deposit Log must be completed and signed by the Manager

and the Bookkeeper. 7. Immediately after the deposit and verification process is complete, the Manager

MUST count the safe and the Bookkeeper is required to witness. Both must sign the after deposit sections of the Safe Count Down form. This is the second safe count of the day.

8. The armored car courier book and Paradies cash handling forms must be completed for every deposit and change order processed.

9. The armored car courier book must be completed and the deposit must be kept in the safe until it is picked up by the armored car service.

10. Daily deposits are expected to be delivered to the bank via the armored car courier, on the next scheduled pickup date, following the date of sales. Any variation from this practice must be approved by the Director of Accounting and Finance and the Director of Loss Prevention/Operations.

11. If the deposit is hand carried to the bank, the General Manager must verify that it was completed on the same day. The validated deposit slip must be attached to the bookkeeping paperwork and the logs must be signed.

12. The final safe counts should be done by the Bookkeeper and a witness before the Bookkeeper leaves for the day.

13. No one should access the safe after the Bookkeeper leaves. The only exception to this would be; the courier driver arrives late and the Manager has to retrieve the deposit bag and give it to the driver. Proper documentation on all logs is required by the Manager.

7. General Manager Responsibilities The General Manager is responsible to ensure that every Cash Handling policy is followed in the location. This includes but not limited to the Deposits, Safe Counts and POS transactions.





1. The General Manager must participate in one deposit verification and one safe count per week. This should not be done on the same day each week; it should be random/different each week. The location’s TOTAL cash amount should be calculated on the Safe Count Down Sheet. This includes all safes, tills, petty cash and tip reimbursement. In small locations the General Manager might not have a Bookkeeper and would be required to do the bookkeeping. In such locations, dual verification is still required.

2. The General Manager must verify that every deposit and change order has been sent to the bank for each day of the week. The General Manager should compare the armored car courier book and deposit slip, then initial the Deposit Log as proof it was verified.

3. Compliance Tracking EVERY Monday, by 12pm (local time), the General Manager must scan and upload the three documents listed below on ACCESSTPS.Com

• Bank Deposit Log

• Change Order Log

• Safe Count (from the random day the GM did the verification)

Reminder

• Every location must use the most current Cash Handling Forms, which are found at http://www.accesstps.com/operations/Forms/Forms/AllItems.aspx.

• All forms must be filled out completely. Checkmarks, dashes, lines and ditto marks are unacceptable.

• To meet compliance, the upload must be done on time and must be a .PDF file. Uploads that are not a PDF file, or late, will not be considered in compliance; therefore, the location will not receive credit.

• Uploads must be in your designated location folder to receive credit.

• The document must be properly titled, with the weekending date and location number. Be careful not to omit the .PDF when changing the document name, this will cause the file to be corrupt and will not open.

• How to handle this process when you are out for vacation. On the last day you work, prior to leaving for your vacation, upload the three documents that you would ordinarily upload on the upcoming Monday. Be sure the title has the correct Saturday weekending date. When you return from vacation resume the process as normal, minus the safe count form from the previous week. The only time you are exempt from doing a safe





count for the week is when you are off/not in the location for the entire week.

• If there is any reason or issue that you foresee that could cause your upload to be late/not compliant, such as your scanner is broken or you are going to be out of the office for an extended period of time, you must email the Loss Prevention mailbox, in advance. Your email notification will help ensure that you are not penalized for the week and that you receive compliance credit.

Instructions to upload a file

Scan all three documents together as a .PDF using your scanner/copier. If your scanner/copier does not scan as a PDF, contact the IT Helpdesk to change your machine default setting to always scan as a .PDF. Locations that submit documents in any formats other than PDF, will not receive credit. Once scanned, from your email inbox, save the files in a folder. Create a folder for these files. (I.e. Cash Office Compliance Tracking)

Name the file each week, with the week ending date (always Saturday). Example 10.27.09 9027.PDF Click on the following link; http://www.accesstps.com/accounting/compliance_tracking/default.aspx. Or on www.accesstps.com navigate by going to the Finance/Sales Audit/Compliance Tracking. Find your location and click to open the folder. Click on the “upload document” button on the toolbar.

Click on Browse (be sure the overwrite button is NOT checked)

Go to the folder in My Documents/Cash Office Compliance Tracking. Double click (or click open at the bottom) on the file you need to send for the week.





Click on Save and Close

Achieving Compliance

A spread sheet will be completed and sent to every Regional Director each quarter to track each Manager’s compliance performance. This information will be used as a part of the year-end review process.

8. Paperwork and File Retention The daily paperwork should be retained for 6 months. Use the least expensive file system possible for the size of your location, such as an envelope or folder. At the end of the fiscal month, the files should be put in a box and stored. At the end of six months the files should be shredded. The contents of the daily envelope should be;

1. All Bookkeeping Daily Forms- All Safe Counts and Drop logs, etc. 2. All Bookkeeping Documents-Stem, DCW, Deposit Slips, # Strip off bags, etc. 3. All POS Media-Comps, Voids, Refunds, Discounts, Financial Reports etc… 4. All High Risk Count Sheets -Daily Liquor, Tobacco, Electronics etc.

When in doubt… keep it!!





GRM- Box

Large locations should ship their GRM box monthly. To save cost, small locations should ship their box every two to three months but on a consistent basis. Fill the box. Always make sure your box is PROPERLY labeled and the information is entered online. One set of closing reports should be kept per register per day. The closing reports include:

1. Daily Property Financial reports from each register for each day. 2. DCW.

Termnet

Termnet envelopes should be mailed a minimum of once a week, using the most cost effective shipping method possible, a FedEx box or other shipping box.

9. Bookkeeper Responsibilities It is the Bookkeepers’ primary responsibility to ensure that the deposits, sales audit, system information and POS transactions are accurate. In addition, it is the Bookkeepers responsibility to ensure that any issues are communicated to PSC.

1. Safe Counts

a. Prior to starting any bookkeeping, count the safe and complete the Safe Count Down Sheet.

b. The money should never be touched prior to the first safe count. c. The safe must be counted a minimum of three times a day. Once before

the deposit, after the deposit and before leaving for the day. d. Count and record the petty cash and tip reimbursement fund during the

safe count. Maintain these funds separate from the main fund. e. A safe count form must be used every time any safe or change drawer is

counted. 2. Deposits

a. Prepare the deposit and complete the sales audit-stem daily. b. Ensure all logs are completed properly. c. Collect and retain all cash handling related documents. d. Prepare even exchange-change orders, petty cash and tip reimbursements. e. Ensure deposits and change orders are picked up by the armored car daily. f. Ensure that the entire deposit is sent in full to the bank. Never allow any

part of the deposit to be held back. If instructed to do so, it must be reported to LP, include any email showing the approval.

g. Complete the verification process along with a Manager; this is done with both parties present.

h. Ensure that the sales audit files are sent to PSC by 1pm EST daily i. Ensure that any issues are communicated to the PSC.





3. Additional Responsibilities Include a. Prepare tills and safe funds. b. Complete the Over and Short Track form daily. c. Research all variances to determine the cause and correct. d. Prepare register reminders or counseling as needed. e. Report discrepancies to the GM and Loss Prevention as per the LP

reporting requirement. f. Review sales media for compliance and possible theft issues. g. Communicate safe shortages to Loss Prevention

a. Safe shortages should not be deducted from the deposit. Shortage reimbursements should be done through a petty cash reimbursement and must be authorized by the Regional Director of Loss Prevention.

h. Ensure that all registers are polled. i. Ensure that Team Leaders are properly following cash handling

procedures, such as completing safe counts three times a day, following cash drop procedures, handling change at POS and filling out logs properly. Report deficiencies to the General Manager and assist with counseling as needed.

j. Ensure that cash handling equipment and safes are working properly. k. Review High Risk Count Sheets. Report discrepancies to General

Manager. l. Prepare Airline voucher reimbursements. m. Commission tracking where applicable. n. Complete other designated duties.

Petty Cash and Tip Reimbursement

These are two separate funds and should be in separate boxes/bags. Keep each fund inside the main safe and each should be counted daily. The Petty Cash and the Tip Reimbursement fund will be set at $250 for small locations and $500 for large locations, unless otherwise directed by Regional Director of Loss Prevention/Operations. Petty cash should be used for local purchases where an ICC card cannot be used. Petty Cash Fund

1. Petty cash should be used for approved purchases only. 2. The General Manager must approve all petty cash purchases. 3. All purchases over $100 should be pre-approved by the Senior Director of

Restaurant Operations. 4. After the pre-approval is obtained the General Manager should forward

the approval email to the Director of Accounting and Finance.





5. The petty cash reimbursement form must be completed and submitted to the Senior Director of Restaurant Operations monthly on or about the 15th of each month.

6. Petty Cash reimbursements should be submitted on a Petty Cash Reimbursement form and receipts are required for every purchase listed on the form.

7. The safe fund should never be used to supplement petty cash fund without prior approval from the Regional Director of Loss Prevention/Operations.

8. Safe shortages should be replenished through Petty Cash and must be approved by the Regional Director of Loss Prevention/Operations.

Tip Reimbursement Fund

1. Tip reimbursement must be processed weekly, on Monday in order to receive the check the following week. (See section #5 Stem/Tip Replenishment)

2. The Tip Reimbursement Fund should be separate from the safe fund. 3. Complete the Tip Reimbursement form and include a copy of the

Employee Financial Report for the money you are requesting. (See additional procedures under section #5 Stem/Tip Replenishment)

4. Scan the document to PSC and keep the original copy in a file until the check is received.

5. Cash/Deposit the check and replenish the Tip Replenishment fund. 6. Staple the check stub to the original reimbursement form.

Change Orders

1. Location management should have a pre-determined change order amount based on need. Special events may require the order to be increased periodically.

2. All change orders must be logged on the Change Order Log when requested and/or sent to the bank.

3. All change orders should be received from the bank within 24 hours. Immediately upon receipt of the order from the courier/bank, the Manager and Bookkeeper will confirm the amount. If the amount received varies from the amount requested, contact the bank and email PSC IMMEDIATELY.

4. Change orders should always be done as an even exchange unless approved by the Regional Director of Loss Prevention/Operations.

5. Approved loan type/advance-change orders must be repaid in full within 48 hours of receiving the order.

6. Change orders that are hand carried to the bank must be done by a team of two, and returned to the location within the same business day. Change orders that are hand carried to the bank must be listed on the Change Order Log.





7. Special events and hot market events may require a location to increase or modify their change order process. Contact your designated Director of Loss Prevention /Operations for authorizations and approvals.

Special Events and Catering The Paradies restaurant division provides caters to several airport and non-airport entities, such as Luncheons, Holiday Parties, Grand Openings, Open Houses, Retirement Parties, Employee Recognition & Appreciation Events, Ribbon Cuttings, Conferences, and Boxed Lunches. As a food service catering company we strive to provide quality food and service to our client, which includes the convenience of a seamless business transaction. Below you will find the guidelines for processing a sale for a special event or a catered event. Payment for Catering is due at time the service is provided, unless otherwise approved by the Director of Restaurant Operations.

POS Transaction Procedures

• Sales for Special Events/Catering should be handled by the Catering specialist or a member of management.

• Ring all Special Events/Catering sales on the day of the event. Never hold a Catering sale to be rang at a later date.

• Ring all Special Events/Catering sales using the Catering/Special Events Key. Never use the open food key.

• Process the food items at the POS as a normal sales transaction.

• Process the tip, if any.

• Select the tender as Cash.

• Place the check in the register.

• Attach the receipt to the invoice and put it in the media file.

• Note the tip amount and recipients name on the invoice, if applicable.

Bookkeeping Procedures

• Make a copy of the receipt, invoice, DCW and check. o Keep a copy at the location in a catering PAID file. o Scan and email a copy to the F&B Director of Accounting and Finance.

• Deposit the check with the daily deposit.

• Note the DCW with the transaction number and amount of the check.

• Prepare/pay the tip to the designated person using the tip reimbursement fund. o Include a copy of the catering invoice with the tip reimbursement log so

your tip fund can be replenished. To avoid any confusion regarding the amount of the tip, clearly note and circle the amount of the tip on the invoice.





Pre-approved/post-paid events

Occasionally an event will be paid after the date of sale/date of the event. Regardless of the date the payment is received the sale must be processed on the day of delivery and must be preapproved by the Director of Restaurant Operations. POS Transaction Procedures

• Sales for Special Events/Catering should be handled by the Catering specialist or a member of management.

• Ring all Special Events/Catering sales on the day of the event. Never hold a Catering sale to be rang at a later date.

• Ring all Special Events/Catering sales using the Catering/Special Events Key. Never use the open food key.

• Process the food items at the POS as a normal sales transaction.

• Process the tip, if any.

• Select the tender as Airline Voucher.

• Select Special Events.

• Attach the receipt to the invoice and put it in the media file.

• Note the tip amount and recipients name on the invoice, if applicable. Bookkeeping Procedures

• Make a copy of the receipt, invoice, o Keep a copy at the location in a catering UNPAID file. o Scan and email a copy to the Director of Accounting and Finance

• Note the DCW with the transaction number and amount UNPAID.

• Tips can be paid the same day as the event after the sale is processed at POS.

• Prepare/pay the tip to the designated person using the tip reimbursement fund.

• Include a copy of the catering invoice with the tip reimbursement log so your tip fund can be replenished. To avoid any confusion regarding the amount of the tip, clearly note and circle the amount of the tip on the invoice.

Checks Payments for Events

Checks Received Locally

• Make a copy of the check, note event and date of event on the check. Attached it to the pending paperwork and move it to the paid file.

• Scan and send a copy to the Director of Accounting and Finance.

• Do a separate deposit, note event and date of event on the check.

• Send an email to Location Miscellaneous Deposit and CC: Director of Accounting and Finance.





Checks Received at PSC

• A copy will be scanned and sent to the GM and the BK.

• The BK will attach the copy to the invoice and move the paperwork to the paid file.

Open Unpaid Invoices

The General Manager is requires to notify the Directory of Restaurant Operations and the Director of Accounting and Finance if an invoice payment has exceeded of 30 days.

Commission Tracking-Where applicable

When logging/tracking commission sales, review the date on each sales report turned in by the Associate before it is logged into the HR commission spread sheet. If the sales date does not match the date the Associate was scheduled or duplicate sales for the same dates are found, contact your Manager immediately.

10. Team Leader Responsibilities

It is the Team Leader’s responsibility to ensure that cash handling procedures and POS transactions are conducted properly. Also to ensure that safe(s)/Change Drawer(s), till and cash drops are accurately counted, cash drops are conducted properly, logs are completed in their entirety and opening/closing procedures are conducted properly. The Team Leader is responsible for ensuring that funds and property are secured at all times.

Complete Opening Duties

1. Team Lead/Satellite Safes/Change Drawer Counts a. Prior to starting each shift, count the safe(s) and/or change drawer(s)

complete the Team Leader Safe count form. b. The money should never be touched prior to the first count. c. The safe(s) and change drawer(s) must be counted a minimum of three

times a day and always with a witness. 1. Once in the morning before any money is moved. 2. Once at shift change, done by the AM and PM Team Leader,

TOGETHER. 3. Once at night before closing for the day. The safe count form

and drop log should be dropped in the BK section of the safe at closing.

4. A safe count form must be used every time any safe or change drawer is counted.

5. A satellite safe form must be completed every time the safe of change drawer is opened.

2. Distribute Tills and Open Register

a. Distribute tills to each register and complete the Till Log.





b. The till must be verified by two people before being placed in the register.

Complete Shift Duties

1. Provide register change throughout the shift. a. Check the registers periodically to ensure that each register has a

sufficient amount of change in it. Do not wait until funds are depleted. b. Always have an associate present when accessing any register. c. When change is needed the Associate will fill out a change request

form. d. Both the Team Leader and Associate will count the money being

removed from the register. e. The Team Leader will take the change request form and the large bills

to the safe and make the exchange. f. The money and the change request should always be carried in a cross

body bag, never carried by hand, in a pocket or in any other bag. g. If change is being done for more than one register at a time, the money

and change order forms must be separated within the cross body bag. A few smaller clear zip bags placed inside the cross body bags are helpful to keep the change orders separated.

h. Change should never be processed unless a change request form is completed and it is done as an even exchange.

i. Both the Team Leader and Associate will verify the money against the change order form before it is put back into the register.

j. At the conclusion of the change transaction, place the change request form in the sales media folder.

k. Be sure all customers are serviced before exchanging money. l. When change is requested by an Associate, the Team Leader should

check the funds to ensure that a suitable amount of coins and bills are in the register. Doing so will help to avoid making numerous trips to the safe.

2. Cash Pick-Ups

a. When excess cash accumulates in the register a Team Leader should collect the excess funds and drop it in the safe.

b. Money is pulled and verified by both the Associate and the Team Leader.

c. The drop bag must be filled out completely. The media receipt should include both the denomination and amount. d. Both the Associate and Team leader should sign the bag in the

appropriate place. e. Place the cash in the unsealed, pre-numbered drop bag.





f. Tear off the top strip of the bag with the amount and place in the till. g. Seal the plastic bag and the Team Leader will take the bag to the safe. h. The Team Leader will log the drop on the Drop Log located at the

safe. Complete End of Shift and/or Closing Duties

1. Cash Drops and Tills a. Prepare the sales deposit (cash drop) with the Associate present to

verify the funds and sign the document. b. Prepare the till and/or the till Bag for the next shift. The TL that

prepares the till for the next shift is responsible for ensuring that the denominations within the till are sufficient for the next shift.

c. Never build a till with large bills, use small bills and coins. d. Drop the bags with a witness. e. Count the safe with a witness.

Team Leaders are required to complete all logs related to cash handling.

a. Safe Counts. b. Drop Logs. c. Change Requests Forms. d. Media pickups. e. Any additional forms not listed which require signatures.

Till Bags

All register till funds should be $350. Locations can use next day bags or recycle till funds. Tills should not exceed $350 unless approved by the Regional Director of Loss Prevention/Operations All till funds will be placed in the clear, pre-numbered, till bags. Each bag has two sections. (The smaller section for the till fund and the larger section is used for the Cash Drop/deposit and paperwork). Anyone that opens a till without a witness, and the till bag is found to be short, the person opening the bag will be held responsible. If the bag has a variance in excess of $5.00 the Associate will be subject to disciplinary action.

1. Next Day Bag: Funds are prepared each day by the Bookkeeper and

verified by a second person, Team Leader level or higher. Both parties verify the funds; the Bookkeeper seals the money in the clear bag in the presence of the witness. Each person will sign the bag in the appropriate section.

Next Day bags are picked up in the morning by the Associate who will sign the Till Pick Up Log along with, the TL distributing the bags. The





Associate will verify that there are two signatures on the bag before taking or opening the bag. The contents of the till bag should be verified by two people. A Till Pick Up Log must be used if tills are kept in the safe.

2. Recycled Bag: Funds are prepared by the closing Associate and closing

Team Leader. Both verify the funds; the money sealed in the clear bag in the presence of the Associate. Each person will sign the bag in the appropriate section.

Recycled bags should be left in the registers overnight, in stores or restaurants that have gates or doors to secure the area. Never leave a till bag in a register if the register is not secured. Do not leave tills in Kiosk registers. Recycled Tills which cannot be secured in a register should be kept in a safe. A till pick up log must be used if tills are kept in the safe. Locations should use till recycling unless otherwise approved by the Regional Director of Loss Prevention/Operations.

Deposit Drops, Cash Pickups and Tills

Dual verification is required during handling procedure. Verifications must be done by two people together at the same time. Money must always be kept in the appropriate size sealed bag. If a bag is too small to hold the deposit or the till, use a larger size. Complete the information on the outside of the bag. Tills left in the register must be sealed in bags.

11. Safes, Locks and Keys Safes

Access to the safe should be limited to a few people as possible. In small locations, Bookkeepers and General Managers should be the only people to access main safe and all drop safes. In larger locations, Assistant Managers and some Team Leaders may also need access. In locations where it is feasible, change should be made out of one central location, preferably the cash office, thereby eliminating the need for multiple people to have access to any safe. Where logistics prohibit a change safe might be necessary.

1. Sales Associates should never have access to any safe. 2. No one other than persons who are allowed to have access to the safe

should be in the area when the safe is being opened. 3. In those locations where the use of change safes is required, a

compartmentalized safe, or separate safe is necessary. Under no circumstances should drops be accessible to anyone other than Bookkeepers and management.





4. Where possible, all access should be done in pairs, as with all other steps in the cash handling process.

5. An access control log should be maintained and secured at the location. 6. Safes must be counted three times a day and require a witness.

Locks

The combination to your safe(s) should be changed when one of the following situations occur:

1. If one of the Team Leaders or Managers who has access to the safe leaves the Company.

2. If you have to temporarily given access to anyone who otherwise would not have a code.

Keys All keys, other than management keys, should be turned in each night and kept in

a secure place. Never loan, give to or hand off keys to a non-management level Associate. The locks in shop(s) and warehouse(s) should be changed when one of the following occur:

1. If a member of Management or a Team Leader who has keys leaves the Company.

2. If you have to temporarily give keys to an Associate. 3. If an Associate, Team Leader or Manager loses his/her keys.

Changing locks and re-keying is costly. In locations where it is possible the Insta-Key system should be installed. If for any reason it becomes necessary to re-key your location, please contact your Regional Loss Prevention/Operations Director.

12. Tender Accepted at Paradies We accept the following forms of tender:

1. Cash. 2. US Traveler’s Checks – DO NOT ACCEPT FOREIGN FUNDS. 3. American Express Gift Cards/ Gift Checks. 4. Airline Food Vouchers (In designated locations). 5. Gift Certificates for PGA, Brooks Brothers, Brighton, Paradies Gift

Certificates. 6. Credit Cards (Visa, Master Card, American Express and Discover.) 7. Personal checks are NOT accepted from anyone.





Cash In the US we accept: In Canada we accept: 1. American Currency. 1. Canadian Currency.

2. American Currency. 3. Euro.

4. Yen. 5. Pounds.

Traveler’s Checks and American Express Gift Checks as Tender We require ID when accepting Travel’s checks and gift checks. One of following forms of ID is required:

1. Valid/unexpired Driver’s License. 2. Valid/unexpired State Issued ID. 3. Valid/unexpired Passport.

The following is required when accepting Traveler’s and Gift Checks

1. Verify the Traveler’s check is in US funds. We do not accept foreign Travelers checks.

2. Ask the customer to sign the front of the Travelers check. All checks should be signed in two places. If both places are signed when the customer presents the check; ask the customer to sign in the bottom left corner again.

3. Ask the customer for a Driver’s License or Passport. 4. Write the Driver’s license number and state or Passport number and

country on the top of the back of the check. 5. Make sure the Travelers check is payable to Paradies and dated. 6. Paradies does not require the customer to spend a specific dollar amount

when using a Traveler’s Check.

Airline Food Vouchers We accept airline vouchers in specific locations, check with local management.

Credit Cards

We accept the following: 1. MasterCard. 2. Visa. 3. American Express 4. Discover.

The following is required when accepting credit cards.

1. Locations with Pay-Pass devices should always ask the customer to swipe their own card.





2. The customer is not required to sign a transaction if it is less than $25.00 unless a tip is being added to the total.

3. Associates should not ask for ID on credit card sales. The only circumstance in which we request identification from the customer is if the signature panel on the back of the credit card is blank.

4. If the signature panel is blank, do the following: Review positive identification bearing the Cardholder’s Signature (Such as an unexpired passport or driver’s license) to validate the Cardholder’s identity.

5. Credit card transactions that require a signature, do the following: a. Verify that the signature on the back of the credit card matches the

signature on the transaction receipt. b. Verify that any photographs on the credit card itself resemble the

customer. 6. The customer must always have the original card present. NEVER take a

number from anything other than the actual card. 7. When processing the card through the terminal and “Decline” or “Call”

appear, politely and quietly, notify the customer and ask if they have another form of payment.

8. Manual credit approvals are only allowed when a member of management notifies the stores that the register is off-line. Sales over $100 must be approved by a member of management.

9. If the card does not swipe properly and you manually enter the card number. Ask the customer to sign the receipt. Compare the signature on the receipt to the signature on the card.

10. Return the card and the receipt to the customer. 11. Place the signed receipt in the appropriate media file.

13. Mail and Phone Orders All phone or mail orders, regardless of the method of payment MUST be shipped via FedEx and requires a direct signature from the customer.

Payment by Credit Card

Phone orders initiated by the customer will only be shipped to the billing address of the Customer. The address must be confirmed through the Address Verification Service. If the address cannot be confirmed the item cannot be shipped. If the sale is declined by the register the item cannot be shipped.

The following information must be obtained from the customer

1. Credit card number and expiration date. 2. Full name. 3. Shipping address. 4. Phone number.





AVS Verification Service

1. Visa/MasterCard: 1-800-226-1007 will want V number and Transaction is #21, Canadian locations call 1-800-268-8241 or 416-785-3222.

2. Amex: 1-800-528-5200 will want merchant number; Canadian locations may call 905-474-9280.

3. Discover: 1-800-347-2000 will want merchant number.

14. Other Policies

The following policies reflect those stated in the Loss Preventions New Hire Orientations guide for Food and Beverage.

Opening:

• Manager/Team Leader -Will issue till funds to each Cashier/Bartender/Barista

• Cashier/Bartender/Barista- Must always count the till fund before it is put into the register and assign the cash drawer with the Micros card.

• Servers are self-banked - Must provide their own $20 start fund. Closing:

• At the end of the shift, before the Cashier/Bartender/Barista closes the drawer, remove paid in/paid outs from each server on the shift.

• After all checks are closed, the Servers run a Server Financial Report. On the Total Due line of the report, it shows the amount owed by or owed to the Server.

• If owed to the restaurant, the Server does a Paid Out for that amount. A new report should be generated and the total should show $0.

• If (owed) money from the restaurant, the Server does a Paid In for that amount. A new report should be generated and the total should show $0.

• Servers take their initial financial report to Cashier/Bartender/Barista along with all of the Media slips, Airline Vouchers, and/or Gift Certificates and both verify the totals.

• The Cashier/Bartender/Barista then completes a Paid Out for amounts given to Server or Paid In for the amount received from the server.

• Both sign the chit that is generated from the transaction, the Financial Report and staple everything together.

• Cashiers/Bartenders/Baristas are responsible for securing the paperwork until it is placed in Cash Drop.

• After all the servers have been processed. Cashier/Bartender/Barista will then prepare the register till fund for the next shift. This requires a witness that must verify and sign the appropriate paperwork.

• Cashiers/Bartenders/Baristas will then prepare the Deposit Drop. The Manager generates the Financial Report and compares it to the Total Due. This process





also requires a witness that must verify the cash and sign the appropriate paperwork.

• The Deposit must be dropped in the safe. The till must be locked in the safe or the register. This process requires a witness; the logs must be completed and signed by both.

• After the last bag is dropped, all the daily logs must be dropped in the safe.

Operational Closing

• Ensure that all kitchen heating equipment is in the off position.

• Ensure that all gas pilot lights are still lit.

• Ensure that all sharp knives are secured as required by TSA.

• Ensure that all cooling equipment is at the proper holding temperature.

• Ensure that everything is secured before leaving. Media All Media should be kept in an accordion file next to the register during the business day. Media should not be kept inside the register. Each tab of the file should be clearly labeled to keep everything sorted properly. All media must be kept, sorted and turned in at night. Do not throw away any media except receipts left behind by a customer. Customer receipts must be torn into pieces and disposed of immediately. Line Item Voids (QSR Pre-Packaged Product) Only one line item void may be completed per transaction. If more than one line item void is required, the Associate should follow the procedure regarding voids listed below. Line Item Voids (QSR Prepare and Full Service) Line Items Voids are allowed in QSR and FSR where the product is prepared for the guest at the time of ordering. Line Item Voids are done as a void which prompts the screen with a “do not make” function and must have a documented reason code to complete. Voids All full ticket voids should be cash tendered out for the exact amount of the sale. Re-ring the correct sale and note on the void ticket the reason for the void and the re-ring number. Full ticket voids can only be processed by a Manager or a Team Leader. The Associate, Manager and/or Team Leader are both required to sign all the media related to the void transaction. No Sales Associates are not permitted to ring a no sale. Team Leaders and Managers are permitted to ring no sale, but are required to follow the no sale procedures. The no sale must be witnessed by another person; the reason for the no sale must be written on the no sale





receipt and must be signed by all parties present. No sale Receipts are to be kept in the media file and turned in with all other media at the end of the night. No sales are not to be completed to provide change to a customer, employee or airport employee. If a customer requests change, politely explain to the customer you will be happy to make change for them after the next cash transaction. If a Server needs change they should request change from a Team Leader or Manager. The Server should complete a change request form and the Team Lead or Manager should get the money from the safe and return it to the Server. Both should verify that the amount is correct and the change form should be signed by both. The change form should be put in the accordion file at the bar. Register Reminders If an Associate and/or Team Leader have a variance of $5.00 or more, the person(s) responsible for that drawer, when the overage/shortage occurred will receive a register reminder. A register reminder is not a written warning, but a training tool to serve as a reminder to be extra cautious when handling cash. The register reminder may also be used for any register-related violation on a register, such as an incomplete void or excessive voids. An accumulation of register reminders may lead to disciplinary action. Register reminders should not be given until the Bookkeeper has researched the issue. Register Variances If one person is solely responsible for any variance in excess of $5.00 to $50.00, a written counseling is necessary. A second occurrence of a similar violation requires a written final warning and a third occurrence could result in disciplinary action up to and including termination. Cash Variances

If any safe, register, till or deposit bag, etc., variance is in excess of $50.00 and a single person can be deemed responsible for it, that person is subject to immediate disciplinary action which may include termination. If a variance of $50.00 or more occurs, the Loss Prevention Department must be notified immediately. No Receipt Signage Located on each register you will find signage that states that if the receipt is not given to the customer the purchase is free. Therefore, it is important that you follow the policy by ringing up one customer at a time and always give the receipt to the customer. “Don’t ask-Just give”. Place the receipt in the customers hand and then give the customer their change. Failing to give a receipt can cause a loss to the Company.





X B R Signage Each register should have a sticker which reads, “This register is protected is by XBR”. XBR is an advanced exception based reporting system that the Loss Prevention Department uses to conduct investigations into dishonest activity and to analyze sales. XBR captures every transaction at each register in the Company. Gifts Our policy prohibits the acceptance of any gifts from anyone with whom we have a business relationship, i.e. vendors, airline associates, customers. Return any gift with a “thank you” advising that accepting gifts is contrary to Company policy and then inform your supervisor. Gifts are defined as anything of value for which you would otherwise have to pay. Tips In stores and restaurants where a service is provided, our customer service Associates will be allowed to collect tips that can be shared among the customer service Associates of the store that are working the same shift as when the tip is collected. At the end of the shift, the tips will be evenly divided by the Manager or the Team Lead. The appropriate taxes will be taken through the payroll system. The Customer Service Associate defined in this policy is an Associate that enhances the guest experience through an action of labor. Examples are:

• An Associate that regularly prepares specialty beverages for customers.

• An Associate that regularly assists guests with food preparation.

• Other positions that are allowed to participate in the tip share program are: o Hostesses, Service Assistants, Bartenders, Baristas and Bussers.

Positions that are not allowed to participate in the tip share program:

• Expeditors.

• Cooks.

• Dishwashers.

• Utility/Stockers.

• Bookkeepers.

• Managers.

• Team Leader. o If a Team Leader is working as the Team Leader for the day, meaning they are

responsible for Team Leader duties one of which are to cover breaks and lunches for others, they are not entitled to tips on that day.

o If a Team Leader is working a shift or half a shift they are entitled to tips, because they're the primary service coverage in the store, bar or restaurant.





Decisions related to where tipping will be permitted along with who is allowed to receive tips, will be defined at the Paradies Support Center. Cash tips for all Associates except servers will be placed in a Company provided tip cup near the register or bar. Credit card tips should NOT be removed from the register until the shift is over and the closing paperwork is processed. Money in the tip cup should not be removed or counted during a shift. Tip money and register money should never be mixed. At no time should tip money be exchanged with register funds, unless done under the supervision of the Manager and is not permitted until the end of the shift. A tip log is required in any location that holds tips for an associate to be picked up at a later date. The tip log and envelopes containing tips must be kept in the main safe. Associates are required to sign for their tips upon pick up. The tip log must be reviewed by the Manager to ensure proper tip out procedure is being followed. Tip Outs Each location has a site specific Tip Out percentage. The Senior Director of Restaurant Operations and the PSC will determine appropriate allocation. The General Manager will provide every new hire with a Tip Out Grid during their new hire Orientation. If the Bartender or Service Assistant is no longer on the clock, the money is then put into envelopes with the Associates name and date on it. The envelope is placed in the main safe, so it can be picked up at a later date. Tip Reporting

The Internal Revenue Service (IRS) mandates that tipped associates claim one hundred percent of all tips received. Paradies captures all credit card tips; it is the responsibility of the associate to claim cash tips. “Extra money” at the register Money left by a customer at the conclusion of a transaction may be placed in the tip container by the Associate. At no time is any Associate allowed to place money left at the register on their person. All “extra money” shall be placed in the tip container. “Extra Money” that is not considered tips is money that was not intentionally left for that purpose, money found on the floor and/or anywhere out of the ordinary. Extra money found as described above must be reported to the Manager. Extra money under $5.00 can





be placed in the register and over $5.00 should be put in a sealed drop bag and placed in the safe by the Manager. Failing to report and/or keeping extra money is considered theft and will be treated as such. Found Cash/Items Policy If cash is found in the restaurant it should be given to a Manager who will place it in the safe. The next day, sales data will be processed to determine if the money belongs in the till near where it was found (See “Extra Money”). If other items are found such as credit cards, wallets, purses, cell phones, etc.; it should be turned over to the airport police or other lost and found authority as soon as possible. For your protection, always obtain a receipt or document that shows that the item has been left with a third party. Paradies employees are never permitted to keep found cash (leftover change may be placed with tips where applicable, see Tips policy for further clarification) or any lost and found items, including items purchased and left behind by a customer. Failure to Protect Company Funds The following action is to be taken in the event that an Associate, Team Leader or Bookkeeper fails to properly secure company funds and said funds are recovered within 24 hours. (Examples include: Neglecting to drop a cash bag, leaving a safe or register open, anyone failing to control Paradies funds and/or otherwise leaving any Company funds exposed.) An Associate is subject to disciplinary action up to and including termination. At a minimum, a Final Written Warning will be issued. In addition, a Team Leader or Bookkeeper will be subject to demotion and not eligible for promotion for six months. Promotions after 6 months are not automatic. In the event that a person fails to protect Company funds and a loss occurs, that person is subject to disciplinary action up to and including termination at the time of the incident. Additional Protection Standards for Company Funds If a Manager or approved Associate takes money to the bank to obtain change, the transaction should be completed and monies returned on the same business day. When carrying money outside the facility, two people are required to make the transfer. Money should always be transported both inside and outside the facility in a cross body messenger bag or a Husky14 inch roller tool tote. All bags should be purchased by the location and the bags should always be RED. Every bag must have a luggage tag attached to it with the following information written on it;

• If found return to: (insert a store/restaurant name so the bag can be returned)





• Manager’s Name:

• Mobile Number: Anyone transporting money must have the bag in their possession at all times. Money must never be transported by hand, in an associate’s pocket, personal bag, or a Paradies shopping bag. Personal items are not to be carried inside the cash transport bag. Bank bags, carried by hand should not be used. On occasion, a customer may intentionally leave without paying. This is known as “walking a check” or “dining and dashing” At no time should anyone detain a customer or call the police on a customer for failing to pay their check. If any Associate is suspected of, or intentionally allows a customer to leave without paying, the situation will be treated as theft. In the event a customer leaves without paying, the Manager should be notified immediately. The Manager is required to contact the Regional Director of Loss Prevention within 24 hours to report the incident. Failing to Record a Transaction Properly All transactions must be properly processed through the register or service station. This includes all sales, refunds, exchanges, meal combos, etc. You cannot swap any item of the same price, without processing the transaction. Servers are required to close their guest checks immediately after the guest has paid. Discounts and promotions must be accurately recorded through the register. Failing to properly process a transaction at the register or service stations will cause a loss to the Company and is against company policy. Anyone causing a loss to the Company will be subject to disciplinary action up to and including termination. Failure to Secure Company Property All Associates must pay careful attention to ensure that restaurants, offices and warehouse areas are locked when they are closed or are going to be left unattended. Product, supplies and all Company assets should never be left unattended or unsecured during transport. Failure to do so exposes Company assets to theft and further exposes the Company to substantial fines from the Transportation Security Administration. The following action is to be taken in the event an Associate, Team Leader or Bookkeeper fails to properly secure a store, restaurant, warehouse or office area, which exposes Company assets to theft. (Examples include: failing to close and lock a safe, failing to lock a restaurant, warehouse or office area when closing, failure to place all product in a restaurant when closing, leaving product on a cart unattended, allowing an unauthorized person to enter a restricted area or failing to secure keys by losing or loaning to a non-authorized person.)





First Occurrence: (No Property Lost) An Associate is subject to a final written warning. Team Leader or Bookkeeper is subject to final written warning and is subject to demotion and not eligible for promotion for a minimum of six months. Promotions after 6 months are not automatic. Any subsequent occurrence OR first occurrence when property is lost: Associate, Team Leader or Bookkeeper is subject to disciplinary action up to and including termination. In the event that a person fails to protect Company property and a loss occurs, that person is subject to disciplinary action up to and including termination at the time of the incident. Failure to Secure Company Property-Prohibited Items Certain items that are prohibited of a passenger in an airport are allowed to be used in our operations, such as knives. Missing items must be immediately reported to management. The Manager must immediately confirm that the items are missing and are required to report it to TSA. TSA investigates all matters concerning airline safety and MUST be notified immediately upon learning that a prohibited item is missing. In the event a person is found negligent in properly securing prohibited items, the Associate will be subject to disciplinary action up to and including termination on a first offense, even if the prohibited item is recovered. Additional Protection Standards for Company Property If a person leaves a store or restaurant unattended at any time, regardless if a loss occurs or not, that person is subject to disciplinary action up to and including termination at the time of the incident. Multiple violations of any cash or property protection standards could result in disciplinary action up to and including termination. Company Property Associates are never allowed to tamper with Company equipment, which includes computers, TV’s and DVD players, safes, POS terminals or Loss Prevention equipment. Associates are never permitted to “mess around with”, “experiment with”, “fiddle with” or “play around with” with Paradies property. Counterfeit Pens All bills $20.00 or larger should be tested using one of the Company provided counterfeit pens. The bill must be checked before it is accepted. If you detect a counterfeit bill, never accuse anyone of trying to pass off the counterfeit bill. Advise the customer that there could be a problem with their bill and they should have the bill checked at their bank.





Then ask the customer for another form of payment to complete the transaction. Do not accept the bill. Associate Discount/Associate Purchase Policy The employee discount is a benefit given by the Company, which allows Associates to purchase merchandise/product at a discounted price. All Associates of the Company are entitled to a discount (some merchandise/product is excluded). Below are the “do’s and don’ts” regarding Associate purchases.

• Discounted purchases are restricted to Associates, their dependents and spouse.

• You may not use your discount to purchase merchandise for friends or other relatives unless the item is a gift and you will not be reimbursed for the cost of the item.

• You are not allowed to ring your own purchase. To avoid any confusion or an appearance of processing your own sale, it’s best to have another Associate ring up your family members for you.

• When entering the purchaser information, be accurate. Use the first and last name along with the correct Associate number.

• Never allow anyone to use your Associate number.

• Do not ring up your own transaction.

• Do not ring up your own sale using another person’s Micros card (where applicable).

• Proper signatures are required on the register media. Associates are required to sign the store copy media, as well as anyone receiving an airport or hotel discount.

• The receipt is to either be taped to the item or stapled to the outside of the bag that contains the merchandise/product. Failing to attach a receipt will be considered a violation of policy by both the ringing and purchasing Associate.

• You may only purchase product during your breaks or while off duty.

• Any selling Associate is allowed to ring a sale for a Paradies employee. There is no restriction in any location; you do not have to wait for a Team Leader or Manager to ring the purchase. Any Associate can ring up any other Associate, Team Leader or Manager.

• A receipt will be printed with your order and will need to be signed and include the printed name on the receipt. The receipt will be held at the register for verification. A secondary receipt will be provided to the Associate.

• Associates should not benefit from pricing/ticketing errors. “Too good to be true” pricing could be an error; always make a concerted effort to insure a markdown price is correct by contacting your Manager.

• Do not sell product to an Associate that rings up at an incorrect price.





• Associates are never allowed to purchase, consume or receive Mark Out of Stock or Damaged Merchandise. This includes food items. All items must be destroyed unless otherwise instructed to be done as a RTV.

• Anyone receiving a Paradies Discount should tell the ringing Associate that they are an employee and their number before the sale is processed. If the person is unknown to the ringing Associate, the purchaser should present one of the following as a form of identification to the Associate, an airport badge, name tag, business card, Company credit card or an item that shows they work for Paradies.

• If a business partner is making a purchase and does not have an Associate number, the four digit location number should be used along with the business partner’s first and last name.

• Associates should always check their receipt to ensure everything was rung properly before signing the receipt.

• Items purchased from Paradies should never be resold for a profit. Violations of the Discount Policy are subject to disciplinary action up to and including termination.

Employee Numbers, Register ID, Access Card, Computer Login, or Passwords Associates are issued an individual, unique and secure ID and password for access to Paradies network, computer software and programs authorized by the Information Technology department (IT). Securing this information is the employee’s personal responsibility and therefore should never be shared with anyone. At no time is anyone allowed to let another person use their personal employee number, ID or password. No one is allowed to use an employee number that has not been assigned to them. Food and Bottled Beverage Consumption The Company does not permit the consumption of food or beverages prior to purchase, with the exception of when dinning in a full service restaurant. In full service restaurants, payment must be made immediately following the meal when the receipt is presented. In QSR and retail stores, you must pay for food before eating it. Consuming food prior to purchasing is theft and will be treated as such. The consumption of food should be done during a break period, lunch or dinner and in the designated areas. Breaks, lunches and dinner should not be taken in stores, kitchens, bars, stockrooms, warehouses or office areas. Food should not be consumed in any stores, kitchens, bars, stockrooms, warehouses or office areas. Food or drinks should never be consumed in front of the customers, except for during full service restaurant dining or at a designated associate table. Never ring up or prepare your own meal.





Food Quality Tasting

The only exception to the pay before consuming policy is the Food Quality Tasting or Culinary Line Check program. Because there are guidelines and training is required, only specific people are permitted to do Quality Checks. This includes:

• Regional Management

• General Manager

• Assistant Manager

• Line cooks/chefs

• Other-designated by the General Manager

Any violations of the food consumption policy or the Food Quality Tasting policy will be considered theft. Beverage Consumption Policy

As a benefit, Paradies Associates working in the Food and Beverage Division and at hybrid Restaurant/Retail locations are permitted to have designated beverages free of charge. In stores and restaurants where Paradies offers free fountain beverages and/or fresh brewed coffee or tea program, Associates are permitted to consume the drinks while working. Free beverages must be consumed on site and while working their scheduled shift. Associates are not allowed to consume free beverages prior to their shift and not allowed to take free beverage with them when they leave for the day. Violations of this policy are considered theft. Bottled beverages and coffee/tea machine product are not included in this program and cannot be consumed while working. Excluded items can be purchased and consumed with a Paradies discount while on break, lunch or dinner. Other than hot brewed coffee or tea, all free beverages must be in a Paradies bottle. You are not allowed to have free beverages unless it is in a Paradies bottle. If you fail to bring a Paradies bottle to work, you are not permitted to have free beverages that day. You cannot consume a beverage in front of the customers or on the selling or serving floor.

Alcohol Consumption Alcohol may not be consumed, while on duty or while in company uniform. The only time an Associate is allowed to consume alcohol from a Paradies owned restaurant is when the Associate is traveling as a passenger. Meal Policy Below you will find the meal discount policy. If you need additional clarification, please speak to your Manager.





• 100% comp meals must be processed by a Manager or designates Bartender.

• 100% comp meals and 100% discounted beverages must be consumed on site. o Salaried manager are permitted to take their comp meal home.

• The 100% discount on fountain beverages, brewed coffee and tea apply to all combined Retail/Food, Beverage Division Associates, PSC Management, AVL, LGB and XNA associates. Salaried managers are allowed 100% discount on espresso.

• A 50% drink discount applies to all other Paradies Associates.

• Bottled beverage and packaged retail food items (items with a SKU) are not included as a part of the 100% comp meals. Fountain drinks, brewed coffee and tea are included in 100% comp meals.

• Food such as “leftover”, “returned by guest”, “dead food”, “server/cook error”, “spoilage”, etc. cannot be consumed or removed from the location. Food in this category must be disposed of.

• Food purchased with any discount, other than the 100% comp, may be removed from airport.

• A receipt must be attached to all purchases.

• While dining at a table, the receipt must be on the table, in plain sight.

• Active and retired military must have a valid ID or be in uniform. Senior Citizen is defined as 65 years of age or above.

• Discounts may not be combined (i.e. Paradies Associates/airport employees and senior citizens, etc.)

• Airport employees are not entitled to all day free drink refills.

• All discounts and/or markdowns other than those specified must be approved by management.

Comp Meal Eligibility

• Non-Tipped Associates- 1-Comp Meal per minimum 5.5 hours of work or the length of work day which requires full meal break (up to $15 no cash value).

• Onsite Location Management -100% comp-no restrictions-no cash value.

Category Tipped & Retail Associates

Non-Tipped Associates

Onsite Location

Management

Airport

Employees

Military/Senior

Citizens

Alcohol-Beer-Wine 0% 0% 0% 0% 0%

Bottled Beverages Espresso-Specialty Drinks

50% 50% 50% 20% 10%

Fountain Beverages Brewed Coffee-Tea

100%-50% 100% 100% 20% 10%

Food 50% 100% 100% 20% 10%





Food Comps POS Designations

• Public Relations – A good will discount/comp

• Manager’s Meal – 100% discount, for non-tipped associates and local management

• Bad food – guest is not satisfied with food that has been prepared.

• Bad drink (alcoholic) – guest is not satisfied with their beverage.

Unauthorized Discounts and Markdowns Aside from the specified, Associate and Airport Employee discounts, all other discounts and/or markdowns must be approved by location management. Associates that do unauthorized markdowns or give unauthorized discounts will be subject to disciplinary action up to and including termination. Mark Out of Stock (MOS)-Spoilage/Waste Food that is marked out of stock for any reason (leftover at end of day, returned by guest, “dead food”, server error, cook error, etc.), including spoilage must be disposed of properly. At no time, will any Associate of the Company be authorized to give away or take MOS home. Donations to food banks and other charitable donations must be approved by the Senior Director of Food and Beverage. The General Manager is required to document donations on the appropriate waste log prior to it leaving the building. Items delivered must be done by the General Manager.

Personal Property Because many people have access to common areas including those designated for Associates to store personal belongings during work hours, the Company suggests that you do not bring any valuables to work. The Company will not be held responsible for theft or damage to your personal property. The Company may provide you with a locker or another place for storing your personal belongings while you are working, if space allows. In addition, the company requires that if a purse is needed it must be clear. Oversize clear bags are not permitted; bags must be 8 X 10 or smaller. Personal items such as coats, backpacks or briefcases should not be taken to the store, restaurant, in the kitchen or under the bar or kept under the register. Locker and Bag Checks In order to maintain our high standard, Paradies reserves the right to open and inspect lockers and other storage areas. Paradies will conduct random Associate bag checks along with bag checks at shift change and at the end of the day. The Company believes that all Paradies Associates are honest individuals. It is extremely important to maintain this standard and everyone is expected to comply when a bag check is being done. In order to avoid any misunderstanding, please hold onto your receipts for any merchandise you purchase and be prepared to present receipts upon request. If proof of purchase cannot be provided at the time of the bag check the item will be turned over to the





General Manager immediately. Once ownership can be established the item will be returned. Paradies Shopping Bags Paradies provides to go bags to their guest. The only product that should be put in a Paradies bag is items that have been purchased. Associates should not use Paradies bags to store their personal items or their lunch. Paradies bags should never be used to carry cash drop bags, change or product transferred between stores within a location. Product and/or Supplies should be transferred in designated box and/or tote. Drug Free Workplace Paradies acknowledges the problem of substance abuse, including alcohol, in our society. Furthermore, we see substance abuse as a serious threat to our business, our Associates and our customers. To help achieve the goal of a drug free work place, our policy is zero tolerance and drug testing as needed. The ultimate goal of this policy is to balance our respect for individual privacy with our need to keep a safe, positive, and productive drug free environment. Slip Resistant Footwear It is the policy of Paradies that all Associates working in the Food and Beverage division are required to wear slip resistant footwear. Slip resistant shoes are considered part of the standard uniform for Paradies. Slip resistant footwear is classified as shoes that market themselves as the ability to reduce slips in restaurant environments. Paradies does not have a preference of vendor, allowing the Associate to choose their preferred shoe. Managers will check Associates shoes throughout the day and those found to be non-compliant will be asked to conform to the requirements of our uniform policy. If the Associate is unable to they will be sent home. Monthly and Quarterly Newsletter and Posters The Loss Prevention/Operations Department publishes monthly and quarterly newsletters for Paradies Associates. The newsletters are distributed by management to all Associates in their location. Everyone is required to read the newsletter as it may pertain to your daily duties and provide training information that you are required to know. In addition to the newsletter, Associates will find posters related to employee safety in the main associate common areas, back rooms and storage rooms. The information on these posters is important “must know information” regarding physical safety. Safe Lifting/Ladder Usage Procedures

Safe lifting techniques must be used at all times; remembering key words such as “Lift with ease when you bend at the knees.” Use ladders that are in good condition to retrieve out of reach items. Never use boxes, chairs, etc. instead of a ladder.





Never store heavy items on high shelves. Heavy items are more likely to cause serious injury if they fall and Associates are at a higher risk of injury trying to move them. Hazardous Material All locations must keep a current list of all hazardous materials in an SDS (Safety Data Sheet) book. This book must be kept in an easy to access location preferably close to a chemical dispensing station. It is important that this book is kept up to date. Most chemicals will come with their own SDS sheet; if not, the Manager is responsible for obtaining the SDS sheet. At no time should any hazardous material/chemical be stored above or with any food product. Storage should be segregated, placed on an independent shelf unit or in separate storage area. Proper testing materials should also be kept in the same location as the chemical being dispensed to ensure that the chemicals are always dispensed at the predetermined safe levels. Consistent testing procedures should be put into place. Often this is mandated by local, county and/or state health department laws. The Storm Water Drain Policy of the specific Airport Authority must be met or be exceeded. Management must ensure that there is always a copy of this policy available, and each associate that will handle chemicals is properly trained on cleanup procedures. In addition, that all necessary spill cleanup supplies are inventoried, in stock and that all emergency contact information is current, listed is always maintained. In most airports, fryer oil is considered to be serious threat to the storm drains, as do we. Ensure oil is handled properly and spills are always contained and clean up immediately. Chlorine, quaternary ammonia and iodine are the three chemicals commonly used in commercial kitchens for cleaning and sanitization. These chemicals can cause serious harm to people. Chemical burns and skin irritations are the most prevalent adverse reactions to these substances. There are several steps that can be taken to reduce the risks involved when working with hazardous chemicals.

• Read the product label before using it. Chemical labels provide proper handling and mixing instructions.

• Read the SDS sheets prior to using the chemical. These documents outline hazardous chemicals and substances and outline the dangers, composition, safe handling, and disposal of said chemicals and substances.

• Mix chemicals properly. Never free pour! A solution that is improperly mixed could be dangerous.

• Label bottles properly. When transferring a chemical from its original container to another container, the container that it is transferred into is called a "secondary container." OSHA requires a secondary label be put on the new container, which includes the PRODUCT NAME, the HAZARDOUS CHEMICALS it contains,





and words or pictures that show the KEY HAZARDS (e.g. inhalation hazard, ingestion hazard, skin absorption hazard, skin irritant, eye corrosion hazard, etc.). This information can be found on the chemical's original container, or on the SDS sheets.

Alcohol Service

Selling of alcohol to anyone under the legal drinking age is prohibited by law. Anyone serving alcohol is required to ask for identification and must verify the guest is of legal age. Failing to verify the legal age before serving every guest is a violation of Company policy. In addition, over serving a guest is a very serious offense. Contact your manager if a guest appears to have been over served. Anyone failing to obtain proof that every guest is of legal drinking age (Carding/Proofing) or over serving a guest is in violating this policy and will be subject to disciplinary action, up to and including termination. Intoxicated Guests Our goal is to exceed the expectations of our guests. However; it is not in anyone’s best interest to over-serve alcoholic beverages to a guest. If an Associate encounters an intoxicated guest, a Manager should be notified immediately, before any potential problem may arise. Never wait until an issue comes to the surface. It is far better to act in a safe manner than to wait and encounter a problem. Allow the Manager to assess the situation and make the appropriate response. Rules and Standards of Conduct:

In the First Class Associate Employment Handbook you will find standards of conduct and other policies and procedures that need to be followed at all times while employed with Paradies. Please be sure to read the Standards of Conduct and if you have any questions do not hesitate to ask your Manager. At Paradies, we want you to have fun, but also realize this is a business and you are representing Paradies. Any violation of Company policy or standard will be cause for disciplinary action, which may include immediate dismissal. Dishonesty hurts everyone, monies lost could be used to expand locations, provide more benefits or increase payroll. When it is all said and done, no one profits from theft. Paradies has a ZERO TOLERANCE policy for theft. Anyone, who commits theft, participates in or has knowledge of a theft and fails to report it, will be terminated and/or prosecuted. Defining theft at Paradies: Any act of dishonesty towards the Company or person which results in a loss. Examples would include theft of cash, merchandise, damages, waste, food, theft of time or not reporting thefts.





Theft is not a thrill, joke or even a prank…it is a crime; it will be treated very seriously by the Company. Associates are required to be honest and cooperative during an investigation. You must report any violation or attempted violation of these and other policies to your Team Leader, Manager, The Paradies Response Line 1- 866-235-3877 (3TPS) , Human Resources or the Loss Prevention Department. Knowing of and failing to report any act of dishonesty could result in immediate termination. If you are ever in doubt as to whether certain conduct is permissible or have any questions about your job or Paradies policies and procedures it is your responsibility to ask your Manager for clarification.





ACKNOWLEDGEMENT AGREEMENT

I have received and carefully read Paradies Cash Handling SOP. I understand the policies

and procedures presented to me and I will do my best to follow them. I further understand

the policies outlined above are not all inclusive and may change or be updated from time

to time to fit the needs of the business. I also understand I am expected to use good

judgment, common sense and to comply with the rules of conduct which are commonly

accepted in a professional and customer service oriented environment. I understand that

any violation of company policy may result in disciplinary action up to termination of my

employment.

Date _________________________ Location Number________________ Associate Number______________________________________________ Print Name ____________________________________________________ Sign Name____________________________________________________ Training Manager

Print Name ____________________________________________________ Sign Name____________________________________________________ Associate acknowledgment forms should be kept in the Associates HR file. Management acknowledgment forms should be sent to PSC.