Meeting papers

ENTERTAINMENT & HOSPITALITY EXPENDITURE


•   Expenditure by a Manager or officer must be authorised by the CEO, relevant Director or
    Manager respectively.

Expenditure deemed by the CEO to be inappropriate or unreasonable must be repaid to Council
within 21 days (3 weeks) of being notified.

Entertainment and hospitality expenditure must be properly documented and accounted for so as to
satisfy audit, legislative and reporting requirements.

ROLES AND RESPONSIBILITIES

Councillors
Councillors will consider and adopt the Policy.

Chief Executive Officer (CEO) and Executive Team
The CEO and Executive Team will endorse for Council adoption and provide leadership and
commitment in complying with the Policy and relevant legislation and documents.

Officers and Councillors
The following responsibilities apply to all Councillors and Council officers:
 • Be aware of and comply with this Policy
 • Ensure the expenditure is appropriate and would pass the public accountability test
 • Report suspected breaches of policy in accordance with the Employee Code of Conduct
 • A tax invoice must be obtained for all costs, and fringe benefits tax declarations must be
    completed. Where a tax invoice cannot be provided, the Council officer incurring the expense
    must provide a detailed list of items of expenditure, together with a statutory declaration
    certifying that the expenditure was incurred for official purposes
 • Ensure all expenditure for entertainment and hospitality is correctly recognised in the financial
    system to ensure reporting obligations are fulfilled.

RELEVANT LEGISLATION AND POLICIES

Local Government Act 2009
Local Government Regulation 2012
Local Government (Finance, Plans and Reporting) Regulation 2010
Fringe Benefit Tax Assessment Act 1986

Council Policies
Procurement Policy
Gifts and Benefits Policy
Employee Code of Conduct
Civic Functions Policy
Councillors Expenses Reimbursement Policy
Drug and Alcohol Organisational Policy




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