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

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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