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

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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