Exhibit A: Travel & Entertainment Policy

Travel & Entertainment Policy

Revised Date: August 2019

I. STATEMENT OF GENERAL POLICY .......................................... 38

II. TRAVEL ARRANGEMENTS ......................................................... 38

A. Air Travel ............................................................................. 38 B. Lodging ............................................................................... 38 C. Car Rentals ......................................................................... 39 D. Other Transportation ........................................................... 39 E. Cancellations....................................................................... 39 F. Accompanied Travel ...................................................... 39-40 G. Traveler Profile .................................................................... 40 H. Meals ................................................................................... 40

III. PAYMENT METHODS ................................................................... 40

A. Company Charge Card (Visa) ............................................ 40 B. Paid by Employee ............................................................... 40

IV. EXPENSE REPORTING ..................................................................... 40-41

A. Company Charge Card (Visa) ............................................ 41 B. Paid by Employee ............................................................... 41

It is important that employees who travel on company business, and those who authorize travel, have a clear understanding of NVA policies for reimbursement of business travel, entertainment, and related expenses. The following policies and procedures are designed to ensure that NVA company practices in this area are fair, consistent, and provide our travelers with a reasonable level of service and comfort while managing expenses in a cost-effective manner. These policies apply to all employees of NVA and to NVA’s consultants and subcontractors unless otherwise agreed. Employees who do not comply with these policies will be subject to proper reimbursement requirements. Note that all costs are referred to in U.S. Dollars.

II. TRAVEL ARRANGEMENTS

All travel arrangements (air, lodging, and car rental) for NVA personnel are to be made through NVA’s online designated travel agency ALTOUR as well as our online booking tool CONCUR. Unless it is an emergency or involves highly complex travel, employees are required to use CONCUR. Travel discounted rates and billing procedures have been established in CONCUR to minimize costs of travel. When making travel reservations, it is the responsibility of each employee to at all times assist ALTOUR to achieve the lowest cost, most direct, regularly scheduled routing without regard to carrier preference. Personal preference and taste in travel may be considered only after cost criteria has been met. Any deviations will be included in a monthly report to management and will be reviewed.

A. Air Travel

1. NVA’s company objective for air travel is to minimize cost while achieving our business objectives. Travelers are expected to choose flights with this objective in mind. 2. Class of service reimbursed by NVA for domestic and international travel will only be Coach or Economy Class, whichever offers the lowest cost available fare. However, employees can book a class of service that will allow for an upgrade using personal frequent flier miles to business class. When a class of service is booked other than Coach or Economy Class, travelers will be prompted to provide a reason for exemption within the travel system (e.g., flight longer than 6 hours). 3. Air travel ticketing should be made as far in advance of the travel date as is reasonable and appropriate in order obtain regularly available discounts. It is suggested that reservations and ticketing should be completed at least fourteen (14) days in advance of domestic US travel. All international travel should be booked twenty-one (21) days in advance of international travel in order that NVA and ALTOUR may take advantage of regularly available discounted travel fares. For travel booked outside of this time frame, travelers will be prompted to provide a reason for exemption within the travel system. 4. The lowest cost, direct route air fare is defined as the fare quoted by CONCUR which: a. requires departure no more than 2 hours before or after requested time. b. results in arrival no more than 2 hours before or after requested times c. uses the most direct routing 5. Any exceptions to these rules will be provided to upper management on a monthly exception report and will be reviewed for appropriateness. The use of non-refundable tickets is required if CONCUR determines such fares are lower than that defined in paragraphs II.A.3-5 or if ALTOUR has such previously paid tickets. Note: These tickets can generally be exchanged for alternative dates and alternative routes for a period of one year from the date of issuance for a nominal charge. Such additional charge is reimbursable when the ticket is utilized.

B. Lodging

1. Employees should stay at appropriate business class hotels (Hilton, Marriott, Sheraton, Holiday Inn, etc.) within a reasonable proximity to the work destination. 2. Employees should book standard room accommodations.

1. Employees are to rent intermediate size cars when traveling alone. Cars should be shared whenever possible and travelers must be listed on the expense report for cars other than intermediate size being rented. Cars should be refueled before returning. 2. Employee preference as to rental car agencies should only be considered when such agency offers the lowest available price within acceptable car class. NVA has secured corporate rates with National, Enterprise and Alamo. 3. Employees should not purchase additional insurance as insurance is provided through

ESIS; Auto Policy #CAL H25268635. Designated NVA Claim Call-in Number: (877) 4976334. To report an auto claim by email, submit the loss information to

NVAClaims@tnwinc.com. 4. Employees should not purchase the pre-paid fuel option unless they expect to travel more than 200 business miles.

D. Other Transportation

1. Taxi, Uber/Lyft, rental car or use of personal automobile may be used to travel to and from airports. Your decision should be based on whichever method is the most economical method of transportation. 2. Mileage reimbursement will be allowed for use of personal automobiles. Mileage reimbursed in the U.S. is at the current IRS standard mileage rate. For non-U.S. regions, please check with your local management for the current rates. a. It is acceptable to request mileage reimbursement for driving to the airport if the distance extends beyond one’s commute distance to or from the Support Center or average daily commute distance. 3. Reimbursement for parking will be as follows: a. For travel lasting more than 2 days only long term parking will be reimbursed. b. For travel lasting fewer than 2 days short term parking will be reimbursed. The employee should compare the cost of parking with the cost of alternative transportation such as taxis.

E. Cancellations

1. Notification. Air, hotel and car rental cancellations must be completed as soon as possible if there is a change in your travel plans. Cancellations are to be made through the approved travel agency, CONCUR or their toll-free emergency after-hours hotline 866.236.4218 or 952.226.9090.

2. Hotels. As a matter of course, NVA’s travel agent will guarantee hotel accommodations for late arrival using the traveler’s Corporate Visa credit card. Employees are responsible for canceling hotel rooms. A cancellation number and name of the hotel employee contacted should be obtained. This helps in cases of “noshow” billing disputes. 3. Penalties. Any cancellation penalty must be accounted for on the travel expense report and will be charged to the employee’s department. 4. Exchanged and Unused Tickets. Airline ticket exchanges are to be through the issuing travel service provider. Unused airline tickets are to be returned to the issuing travel agency for refund/credit within one week of trip completion.

F. Accompanied Travel

In order to protect the interests of NVA, it is best practice to limit the number of employees traveling together on a single flight. When booking travel, the below considerations are to be made:

a. No more than two (2) corporate officers should travel on the same aircraft. b. No more than two (2) immediate subordinates should travel with each officer on the same aircraft.

c. No more than ten (10) NVA company employees should travel together on the same aircraft.

G. Traveler Profile

A traveler profile is a record of personal and corporate travel information for an individual. For example, the travel profile would indicate seating preference (aisle vs. window) to the travel agency. To ensure the best service, travelers should periodically update their traveler profile, which is kept confidential.

H. Meals

NVA will reimburse actual expenses for personal meals and beverages while on business travel, with certain exceptions. Personal meals are defined as meal expenses incurred by the traveler when dining alone or with fellow NVA travelers on an out-of-town business trip. No meal allowance will be given when the airlines, hotels, seminars or others provide meals. NVA will reimburse only for actual amounts spent and does not provide a per diem for meals. Exceptions: a. Management may establish exceptions for high-cost locations. b. When entertaining, good and reasonable judgment must be applied. Reasonable expenses will be reimbursed with the proper documentation.

III. PAYMENT METHODS

A. Company Charge Card (Visa)

1. NVA has entered into an agreement with Visa to offer its US employees a credit card at no cost to the employee. 2. The Corporate Visa credit card should be used for business purposes only. 3. In no instances will NVA be liable for any employee personal charges. The card is a convenience offered by NVA to facilitate travel and associated business expenses.

B. Paid by Employee, Reimbursement by Expense Report

IV. EXPENSE REPORTING

A. Company Charge Card (Visa)

Updates coming soon.

B. Paid by Employee, Reimbursement by Expense Report

Appropriately documented expense reports should be completed within two weeks following the traveler’s return from a business trip. A business trip is defined as any business-related travel that will require the employee to be away from home overnight at NVA’s request. 1. Reimbursements will be made once the expense report has been submitted and approved by the employee’s manager 2. Traveling personnel must maintain an adequate record for each trip and should include all pertinent information in support of each expenditure. Pertinent information includes, but is not limited to, who/what/why/when/how much.

3. Receipts showing the itemized expense are required for all expenditures $25 or greater. All expenses should be reported by expense category rather than in total, e.g., meals charged to the hotel bill should be reported as meals, not lodging. The receipts should be attached to a sheet of paper in a manner that facilitates review and photocopying. 4. Required documentation for expenses is as follows: a. Airfare: passenger receipt b. Hotel: folio plus proof of payment c. Car Rental: detailed receipt issued upon return of vehicle d. Meals and Entertainment: itemized detail or cash register receipt for items paid e. Other: itemized detail or cash register receipt for items paid

5. Foreign currency should be translated based on the expensed item rates appearing on the automated expense report system, Concur. 6. To satisfy local tax requirements, each expense report must briefly explain the business purpose for any travel. Expenses for business entertainment (including hosted meals) must detail the type of entertainment, name of establishment, guests’ names, business affiliation, and the business purpose of the entertainment. Failure to provide all the necessary information may result in elimination of the expense from the total reimbursement amount or delay in payment until proper documentation is received. 7. Expense reports must be approved by the employee’s reporting manager. Any unusual items or amounts should be questioned and must be fully explained. 8. Each manager is responsible for the careful review and approval of expenses reported by his/her employees. The manager is also to ensure that the expenses were necessary and reasonable to accomplish Company objectives, and that expenditures were in accordance with this Policy. 9. After approval by the appropriate manager, a printed copy of the expense report together will all receipts should be submitted to Accounting for audit, processing, and reimbursement.

Reimbursement normally will be made to the employee within two weeks after a properly completed expense report has been received by Accounting. Employees are strongly urged to make a copy of completed expense reports and receipts for their file. 10. NVA will refuse reimbursement to any employee for expenditures that are not reasonable and proper.