2026/27 FINANCIAL POLICIES · Attachment 11 -Entertainment and Hospitality Expenditure Policy

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Attachment 11 - Entertainment and Hospitality Expenditure Policy

Principles

Entertainment and hospitality expenditure will be considered appropriate if it meets the following
criteria:
• It is in the public interest
• It is for Council-related purposes
• It is economical, efficient and cost effective
• It can be supported by a specific approved budget allocation
• It complies with legal, financial, audit and ethical requirements.

Appropriate Entertainment and Hospitality Expenditure

The table below provides guidance on appropriate and reasonable entertainment and hospitality
expenditure under the Policy.

 Function             Definition                                            Approval Prerequisite Guidance
 Civic Receptions     Formal functions hosted by Council for:               • Authorisation by the Mayor in line with
 and Hosting          • Visiting dignitaries and delegates                    the Civic Functions Policy.
 Events                                                                     • Availability of budget funds.
                      • Other levels of Government
                      • Recognised community organisations                  • Records being maintained identifying
                                                                              purpose, number of attendees and cost.
                      • Business groups
                      • Ceremonies for formal occasions.
 Formal Council       A function hosted by Council or CEO for:              • Authorisation by the CEO.
 Functions            • Reward and recognition events                       • Availability of budget funds.
                      • Significant corporate achievements                  • Records being maintained identifying
                      • Length of service or retirement                       purpose, number of attendees and cost.
                      • CEO roadshows, workshops or other officer
                        engagement events.

 Meetings within      Entertainment and hospitality for meetings            • Authorisation delegated from CEO to
 Ordinary Hours       (including committee meetings, advisory                 respective manager or director.
                      workshops or planning days) held within               • Availability of budget funds.
                      ordinary working hours should be kept to a
                      minimum. Where there are regular meetings             • No payment of a meal allowance (where
                      that are similar in nature each time, there will        eligibility may exist under the relevant
                      be no need to justify the reasonableness and            Enterprise Agreement).
                      appropriateness of expenditure for each
                      meeting. It will be sufficient if the first meeting
                      passes the public defensibility test.

 Attendance at an     It is allowable for Councillors and Council           • For officers - authorisation delegated
 off-site Venue for   officers to be provided with food or beverage           from CEO to manager or director.
 a Council-Related    during the course of their daily business where       • For Councillors – refer to Councillors
 Activity             they are-offsite, travelling or at an external          Expenses Reimbursement Policy.
                      venue attending training, workshop, seminar or
                      other generally applicable event scheduled to         • Availability of budget funds.
                      go through a normal meal break.                       • No payment of a meal allowance (where
                                                                              eligibility may exist under the relevant
                                                                              Enterprise Agreement).




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Attachment 11 - Entertainment and Hospitality Expenditure Policy

 Function           Definition                                           Approval Prerequisite Guidance
 Officer Reward     To recognise and appreciate Council officers         • Appropriateness, reasonableness, and
 and Recognition    for their efforts, dedication and commitment to        defensibility of the proposed event.
                    the delivery of Council services to the public, a    • Authorisation delegated from CEO to
                    contribution will be provided to each Branch           relevant manager or director.
                    Manager to undertake reasonable annual
                    entertainment and hospitality activity.              • Availability of budget funds.
                    This may include morning tea, afternoon tea or       • No payment of a meal allowance (where
                    lunch and as incorporated into the regular             eligibility may exist under the relevant
                    branch meeting schedules.                              Enterprise Agreement).


 Christmas          A contribution may be provided annually by the       • Appropriateness, reasonableness, and
 Function           CEO to the independent Noosa Council Staff             defensibility of the proposed event.
 Contribution       Social Club Committee towards the operation          • Authorisation by the CEO.
                    of an annual Christmas function.
                                                                         • Availability of budget funds.
                                                                         •
 Office Tea and     The provision of reasonable supplies at              • Availability of budget funds.
 Coffee Provision   Council offices for provision of tea, coffee, milk
                    and sugar for Council officer, Councillor and
                    visitor consumption during office hours.



Expenditure amounts will be reviewed annually as part of the budget process with reference to ATO
Overtime Meal Allowance rates and allowances provided under the relevant Enterprise Agreements
providing guidance on acceptable efficient expenditure levels.

Alcohol Provision and Consumption

Alcohol may only be provided at a meeting or official Council function if it has been approved prior
to the function by the CEO. Council’s Drug and Alcohol Organisational Guideline outlines the
requirements for safe and responsible consumption of alcohol by officers in the workplace.

Inappropriate Expenditure

Examples of expenditure which is generally considered not to be reasonable and appropriate and
therefore to be treated as private expenditure include:
 • Tips or gratuities;
 • Alcoholic drinks outside the scope of this Policy
 • Stocking of bar fridges (unless otherwise approved by the CEO)
 • Mini bar expenses
 • Coffee, morning or afternoon tea outside the scope of this Policy
 • Dinner or other functions at the private residence of a Councillor or Council officer
 • Partner entertainment and/or hospitality expenses (unless otherwise approved by the CEO).

Internal Controls

The following authorisations apply to entertainment and hospitality expenditure:
• Entertainment and hospitality expenditure must be pre-authorised
• Council officers must not authorise their own entertainment and hospitality expenditure
• Expenditure by the Chief Executive Officer (CEO) must be authorised by the Mayor
• Expenditure by a Director must be authorised by the CEO
• Expenditure by a Manager or officer must be authorised by the CEO, relevant Director or
   Manager respectively.


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Attachment 11 - Entertainment and Hospitality Expenditure Policy

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

HUMAN RIGHTS COMPATIBILITY STATEMENT

In developing this policy, the subject matter has been considered in accordance with the
requirements of the Queensland Human Rights Act 2019. It is considered that the subject matter
does not conflict with any human rights and supports a human rights approach to decision making
by Council.

This policy should be read in conjunction with the Human Rights Act 2019 (QLD) and Council’s
Human Rights Policy.




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Attachment 11 - Entertainment and Hospitality Expenditure Policy

Version control:
  Version          Reason/ Trigger     Change (Y/N)   Endorsed/ Reviewed by            Date

  1.0              Create new          Y              Director of Corporate Services   13/08/2014

  2.0              Review              Y              Director of Corporate Services   30/06/2023

  3.0              Review              Y              Council                          28/06/2024

  4.0              Review              Y              Council                          30/06/2025

  5.0.0            Review              N              Council                          23/06/2026




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