(1) This procedure provides information about the appropriate use and approval of University funds when providing entertainment and hospitality at Charles Sturt University (the University). (2) This procedure applies to all employees, students, contractors, visitors, and other individuals where University funds are used. (3) This procedure supports the Finance Management Policy and Travel Policy. (4) The provision of entertainment and hospitality is considered a valid business purpose (as per the Finance Management Policy) when undertaken by University staff to further University objectives. (5) As a publicly funded body, the University will ensure that public sector standards of accountability are maintained when using University funds for entertainment and hospitality activities. (6) All staff must exercise good judgment in deciding on and/or approving the appropriate expenditure for entertainment and hospitality. The link between expenditure and the professional undertakings of the University must be clear. (7) This procedure and the associated Guidelines set out the types of entertainment and hospitality activities that University funds may be used for in relation to staff-related expenditure, and provide directions for determining the nature and amount of the entertainment purchase being considered. (8) Delegation schedule C – Finance sets out the delegated officers and the expenditure thresholds for entertainment expenses. (9) Expenditure for entertainment and hospitality may be approved for the following purposes (see the supporting guidelines for the criteria and requirements for each): (10) All expenditures under clause 9 must be: (11) Particular care must be taken in planning entertainment activities to ensure that expenditure is reasonable regarding: (12) Expenditure must not be approved for: (13) Approval must be sought in advance from a staff member’s supervisor if there is any doubt about whether expenditure is an entertainment expense. In the event of any uncertainty, expenditure should be treated as an entertainment expense and approved accordingly, to minimise risk to the University (such as fringe benefit tax liability and/or non-compliance with foreign bribery requirements). (14) All onsite catering must be provided by CHEERS, except where CHEERS is not available or specialised catering is required on religious or cultural grounds. Under these exceptions, an external supplier can be used and must represent value for money and be in accordance with the Finance Management Policy. (15) University funds may be used to provide: (16) University funds must not be used to provide (17) It is an offence under the Criminal Code for anyone acting on behalf of the University to provide a benefit (including gifts and entertainment) with the intention of improperly influencing a Commonwealth public official or a foreign public official in order to obtain or retain business or a business or non-business advantage. (18) Staff involved in foreign interactions (as per the Countering Foreign Interference Procedure) must: (19) Where the entertainment or hospitality is provided outside of Australia, ensure that this is allowed under legislation in that country (that is, it must be clearly required/allowed under written law, not local custom). (20) Expenditure for entertainment and hospitality must be approved by the delegated officer before the expense is incurred. Refer to Delegation Schedule C - Finance. Approval must be given for each instance; blanket pre-approvals are not permitted. (21) Any expenditure not approved as required under clause 20 will be treated as private expenditure and the responsible staff member will be liable. (22) Where a bill or invoice for entertainment or hospitality must be paid at a venue (internal or external), it must: (23) Reconciliation approvers must have sufficient knowledge to evaluate every transaction and the authority to challenge or seek further approvals for questionable transactions. (24) Approved entertainment, hospitality, and catering expenses must be incurred against operating funds unless specifically provided for under the terms and conditions governing the expenditure of other funds (e.g. research grants). (25) The cost of entertainment, hospitality, and catering will vary depending upon the venue and nature of the function, however, staff are required to minimize expenditure. As a guide for official functions involving formal dining, the current dinner meal allowance amount in the Travel Policy may be used. The delegated officer must approve any amounts in excess of this. (26) The Finance Guidelines – Entertainment, FBT and Private Expenditure provide further information about the limits on entertainment and hospitality expenditure. (27) Purchase orders and/or University travel cards are to be used to pay for entertainment. Where this is not possible: (28) Fringe benefits tax (FBT) is payable where University staff have been beneficiaries of entertainment expenditure by the University. The FBT is charged back to the organisational unit responsible for the expenditure. This should be taken into account in any decision to incur entertainment expenses. For further information, refer to the Finance Guidelines – Entertainment, FBT and Private Expenditure. (29) The following guidelines and documents support this procedure: (30) This procedure uses terms defined in the Finance Management Policy, as well as the following:Finance Procedure - Entertainment Expenses
Section 1 - Purpose
Scope
Section 2 - Policy
Section 3 - Procedure
Principles
Allowable entertainment, hospitality, and catering expenditure
Catering
Anti-bribery obligations
Payment of entertainment expenses
Limits on expenditure
Substantiation requirements
Fringe benefits tax
Section 4 - Guidelines
Top of PageSection 5 - Glossary
Top of PageSection 6 - Document Context
View Current
This is the current version of this document. To view historic versions, click the link in the document's navigation bar.
Compliance drivers
N/A
Review requirements
As per the Policy Framework Policy.
Document class
Management