These procedures must be read in conjunction with the Gifts, Benefits and Hospitality Policy.
2. Scope
These procedures apply to all Department employees.
3. Procedures
3.1 Application for expenditure on hospitality
Prior to any expenditure on hospitality employees must:
- complete Appendix A Hospitality Expenditure Application Form and confirm that it is approved in line with Appendix D Approval Authority for Expenditure on Hospitality by Type; and
- refer to Appendix B Catering Guidelines to help decide what catering is appropriate for the function type.
Guidance
In accordance with Public Sector Commissioner’s Circular on official hospitality, the over-riding principle is that hospitality expenditure should be for official purposes, appropriate to the role of the officer and proportionate to the purpose of the occasion. Accountable officers should be able to identify that the costs are proportional to the benefits obtained for the Department and would be considered reasonable in terms of community expectations.
Expenditure on official hospitality should only be incurred where it is considered essential to facilitate the conduct of public business. As per these procedures, expenditure on official hospitality may be incurred in the following circumstances:
- Working Meals
- Staff Health and Wellbeing
- Official Social Functions
- Official Events and
- Official Entertainment
The employee applying to incur hospitality expenditure cannot be the approver of the expenditure – a higher level of approval is required.
When considering whether expenditure on hospitality is appropriate take the HOST test in Appendix E.
3.2 Senior Executive Officers, Directors of Education, Directors, Principals and Deputy Principals
Senior Executive Officers, Directors of Education, Directors, Principals and Deputy Principals must:
- promote a culture of reasonableness in terms of expenditure on hospitality and community expectations;
- assess all expenditure on hospitality using Appendix A Hospitality Expenditure Application Form;
- determine if the expenditure on hospitality should be approved or declined and record this on the Appendix A Hospitality Expenditure Application Form; and
- confirm that the hospitality expenditure approval form (provided the expenditure is approved) is attached to the invoice or to the purchase card statement (dependent on payment method).
3.3 Types of Expenditure on Hospitality
3.4 Payment on Hospitality Expenditure and FBT Requirements
Employees must confirm that all hospitality expenditure accounts submitted for payment are accompanied by the following documents:
a) Central services
i) Payment of invoice
The approved Appendix A Hospitality Expenditure Application Form must be attached to the invoice submitted to BCS Accounts Processing for payment.
ii) Clearance of Purchasing Card
The approved Appendix A Hospitality Expenditure Application Form must be attached to the Purchasing Card transaction for authorisation and clearance.
iii) iProcurement
A soft (scanned) copy of the approved Appendix A Hospitality Expenditure Application Form must be attached when creating a requisition in iProcurement.
A soft (scanned) copy of the approved Appendix A Hospitality Expenditure Application Form must be attached to the invoice submitted to Business and Customer Services (BCS) Accounts Processing for payment.
b) Schools
i) Payment of Invoice
The approved Appendix A Hospitality Expenditure Application Form must be attached to the invoice for payment.
ii) Clearance of Purchasing Card
The approved Appendix A Hospitality Expenditure Application Form must be attached to the Individual Cardholder Transaction Statement for clearance.
The incurring officer and the purchase card holder must confirm that FBT liability is assessed and, if applicable, the amount is posted to the relevant mandatory account.
Guidance
Where multiple suppliers are involved in the provision of a hospitality event, a copy of the Appendix A Hospitality Expenditure Application Form is to be attached to each of the invoices if they are submitted separately for payment. This requirement also applies to purchasing card clearance.
Fringe Benefits Tax may be payable for any food and beverages provided to employees and their partners, spouses and family members. The actual FBT liability will depend on the types of meals and beverages provided, when, where and why they are provided.
Due to the complexity of the FBT rules, employees processing hospitality expenditure accounts should seek guidance from the Taxation Team Leader (BCS).
Guidelines on FBT for schools are available on Ikon (staff only)
Multi Event Form
When seeking approval of hospitality expenditure for multiple events, Appendix F Multi-Event Expenditure on Hospitality Worksheet may be used and be attached to the Appendix A Hospitality Expenditure Application Form when submitting for approval and payment.
The Multi Event form is not a blanket approval form. It is a worksheet containing specific event details that is to be attached to the Hospitality Expenditure Application Form to cover repetitive multiple events occurring over the course of a school term.
Events on the form would be logically grouped for administrative efficiency within a business area.
3.5 Events Held by External Organisations
When attending a conference or event held by a a external organisation, employees must consider the following key principles:
- if professional development forms a major component of the event and is primarily work related, then the Department would pay for the cost for the employee to attend the event; and
- if professional development forms a minor component of the event and the main reason is social, then the employee would personally pay the attendance costs.
Guidance
Please refer to Appendix C Attendance at Conference/Events Decision Guide to assist in making decisions on who is responsible for payment of costs relating to conferences.
Please note that the Hospitality Expenditure Application form is not applicable for externally held events.
External professional organisations such as the Manager of Corporate Services (MCS) Associations, Principals’ Associations, Law Society of WA and CPA Australia conduct ongoing professional development and training for their members. Staff who are members of these organisations may be invited to attend events organised by external organisations. Non-members may also be invited to attend if the professional development relates to their roles.
Typically, such events would be a seminar or conference whose main component is professional development incorporating a social element such as a breakfast, dinner or sundowner. Where the main component is the professional development the Department/school would pay for the attendance at the event as there is a clear work benefit.
If the main component of the event is a social event, for example a sundowner or dinner as a social networking opportunity with little or no direct work benefit then the employee would personally pay the attendance costs.
Use of public funds needs to be justified and public perception considered.
4. Definitions
The provision of food and beverages of any kind by the Department/schools to employees and non-employees.
Responsibilities of a Department host include initiating an event and approving decisions (or facilitating the approval of decisions), for example in relation to cost, selecting invitees, ensuring the event runs smoothly and meets its objectives, and facilitating relationships between invitees.
5. Related documents
Code of Conduct and Standards (staff only)
6. Contact information
Policy manager:
Director, Financial Services
All enquiries to be directed to: Mailbox Address FinancialPolicy.Advice@education.wa.edu.au
BCS:
Taxation Team Leader
Accounts Processing Team Leader
School Financial Management and Support:
Manager, School Financial Management and Support
Senior Finance Consultants
7. History of changes
| Effective date | Last update date | Procedure version no. | |
|---|---|---|---|
| 22 August 2007 | 1.0 | ||
| Titled Hospitality and Working Meals. | |||
| 3 December 2013 | 2.0 | ||
| v1.0 split into policy and procedures documents. New procedures and information added. D13/0344254 | |||
| 6 January 2014 | 2.1 | ||
| Amendment to procedure 3.2 (a)(iii). Approved by Director General 23 December 2013. D14/0004248 | |||
| 6 January 2014 | 30 January 2014 | 2.2 | |
| Updated contact details. D14/0041911 | |||
| 6 January 2014 | 21 August 2015 | 2.3 | |
| Updated links D15/0333770 | |||
| 6 January 2014 | 3 October 2018 | 2.4 | |
| Minor changes to update position titles, related policies and contact information D18/0436808 | |||
| 4 June 2019 | 2.5 | ||
| Major change approved at Corporate Executive by the Director General on 1 May 2019. | |||
| 1 October 2019 | 3.0 | ||
| Major review of the policy and procedures. Approved and signed by the Director General on 11 September 2019. D19/0423596 | |||
| 1 October 2019 | 3.1 | ||
| Minor changes to policy rules, related documents and punctuation in guidelines. D19/0441492 | |||
| 1 October 2019 | 4 October 2019 | 3.2 | |
| Minor changes to correct errors. D19/0460329 | |||
| 1 October 2019 | 25 March 2021 | 3.3 | |
| Minor change to link to Hospitality expenditure application form on Ikon D21/0161208 | |||
| 16 August 2022 | 4.0 | ||
| Major changes and re-alignment of the Expenditure on Hospitality Procedures under Gifts, Benefits and Hospitality Policy. Approved by the Director General on 14 July 2022. D22/0246936. Summary of changes to the Expenditure on Hospitality procedures on Ikon (staff only). | |||
| 16 August 2022 | 23 September 2022 | 4.1 | |
| Minor change to Guidelines and Appendices A & D. D22/0720380 | |||
| 16 August 2022 | 21 March 2024 | 4.2 | |
| Minor change to guidance and definition D24/0202544 | |||
| 16 August 2022 | 4 October 2024 | 4.3 | |
| Minor changes to update broken links, Appendix C & D, and contact information as per D24/0709792. | |||
8. Appendices
Appendix A: Hospitality Expenditure Application Form (PDF file - 155.8kB)
Appendix B: Catering Guidelines (PDF file - 53.4kB)
Appendix C: Attendance at Conferences/Events Decision Guide (PDF file - 63.3kB)
Appendix D: Approval Authority for Expenditure on Hospitality by Type and Attendance at Events Held by Department or School (PDF file - 78kB)
Appendix E: Host Test (PDF file - 38.4kB)
Appendix F: Multi-Event Hospitality Expenditure Approval Form (XLSX file - 15.7kB)
9. More information
Appendices
Appendix A: Hospitality Expenditure Application Form
Appendix B: Catering Guidelines
Appendix C: Attendance at Conferences/Events Decision Guide
Appendix E: Host Test
Appendix F: Multi-Event Hospitality Expenditure Approval Form
This procedure:
Expenditure on Hospitality Procedures v4.3
Please ensure you also download the policy supported by this procedure.
Supported policy:
Gifts, Benefits and Hospitality Policy
Procedure review date
16 August 2025
Procedure last updated
4 October 2024