HomeMy WebLinkAboutCBRM Hospitality Policy readpoted by Council January 26, 2021 Cape Breton Regional Municipality
Hospitality Policy
Policy Statement
1. The Municipality recognizes that hospitality-related activities are, at times, necessary and
legitimate expenses supporting the effective conduct of government business and for reasons
of diplomacy,protocol, business development or promotional advocacy.
2. The offering of hospitality will be done in such a manner so as to reflect the prudent stewardship
of public funds. This policy safeguards the appropriate use of public funds through the
establishment of uniform standards and procedures respecting Council member, Chief
Administrative Officer("CAO") and Municipality employee hospitality claims.
Policy Objectives
3. To provide direction and guidance with respect to the appropriate expensing of necessary
hospitality expenses that support the Municipality's objectives.
4. To ensure hospitality is offered in an accountable, economical and consistent manner in the
facilitation of government business and/or for reasons of diplomacy, protocol, business
development or promotional advocacy.
5. To ensure taxpayers' dollars are used prudently and responsibly with a focus on accountability
and transparency.
Hospitality and Hospitality Events
6. A hospitality event is a reception, ceremony, conference, or other event that involves hosting
individuals from outside the Municipality. Hospitality may be offered under the following
circumstances in accordance with this policy:
(1) Hosting foreign dignitaries;
(2) Engaging in official public matters with representatives from other governments,
business, industry or labour leaders, or other community leaders;
(3) Sponsoring or hosting conferences;
(4) Hosting ceremonies /recognition events; and
(5) Other official functions, as approved by the CAO,their designate or Council.
Signing Authority
7. The following are the Signing Authorities for the positions referred to, and shall be responsible
for administering this policy with respect to the individuals in those positions:
Position Signing Authority
Member of Council CAO or designate
CAO Mayor or designate
Directors and Senior Staff CAO or designate
8. A Signing Authority may designate a second signing authority. The designation of a secondary
signing authority shall be in writing and shall state the name and position of the designate.
9. A Signing Authority is prohibited from authorizing payment of hospitality expenses incurred
on their own behalf.
Prior Authorization
10. Subject to this policy, all hospitality events which costs are expected to exceed $500 require
prior authorization.
11. A request for prior authorization for hospitality events requires the following information:
a) rationale/purpose of the event;
b) estimated numbers of attendees and their respective affiliations;
c) if alcohol is to be provided at the event, the reasons that the provision of alcohol is
appropriate and warranted in the circumstances;
d) estimated itemized costs including gratuities and supplementary expenses.
12. Requests for hospitality events shall be reviewed by either the CAO or their designate who shall
consider the value and benefit of the proposed event in relation to its cost in deciding whether
to approve the hospitality event.
13. In instances where a hospitality event has been held without prior approval, claims for
reimbursement must provide the details outlined above and also include a document outlining
the reasons prior approval was not possible.
Serving of Alcohol
14. While the standard for hospitality is the provision of non-alcoholic beverages, the provision of
alcohol in the context of hospitality for reasons of diplomacy, protocol, business development
or promotional advocacy is deemed an acceptable expense in limited circumstances. Any
request for approval to serve alcohol at a hospitality event must have prior approval by either
the CAO or their designate.
15. The Municipality, its employees and members of Council are expected to act responsibly in
the use of public funds and in the care and well-being of themselves, other employees and their
respective guests with respect to the serving of alcohol.
16. The Municipality will demonstrate good judgment in the reasonableness of the quantity and
expense of alcoholic beverages offered to guests.
17. If alcohol is provided at a hospitality event, food must be served.
Claims for Reimbursement of Hospitality Expenses
18. Claims for reimbursement of hospitality expenses must be submitted on the form provided by
the Municipality and shall be signed by the Claimant.
19. Hospitality expense claims must include the following:
(1) A copy of the signed prior authorization for the hospitality event for which the
expense was incurred;
(2) The names and positions of the guests at the hospitality event;
(3) The business objective for the expense;
(4) A detailed itemized receipt for the expense.
20. In instances where prior approval of the hospitality event was not possible, the hospitality
expense claim must also provide the information required in paragraph [ll] and an explanation
of why prior approval was not possible.
21. If no receipt is available for a hospitality expense, a written attestation signed by the Claimant
must be submitted to explain why the receipt is unavailable, and a description itemizing and
confirming the expense must be provided. Debit or credit card transaction records are not
acceptable as receipts.
22. Hospitality expenses incurred by one individual on behalf of another must be attributed to the
individual for whom those expenses were incurred.
23. No hospitality expense claim shall be paid unless the claim is first approved for payment by
those noted in this policy as having signing authority to approve the claim. Before approving
an expense claim, a Signing Authority must ensure that:
(1) the claim is consistent with this policy;
(2) the expenses claimed were necessarily incurred in the performance of municipal
business;
(3) appropriate receipts are provided to support the claim, and that the claim
documentation is appropriately filed;
(4) the expenses claimed have appropriate justification;
24. In considering a hospitality expense claim for payment, a Signing Authority may request
additional explanations, documentation or justification from the claimant, and may refuse to
approve any claim or expense which did not have prior authorization and that the Signing
Authority decides is unreasonable or not in compliance with this policy.
Reporting Requirements
25. Pursuant to s. 65A of the Municipal Government Act, the CAO shall ensure that the
Municipality does the following:
(1) Within ninety (90) days of the end of each fiscal quarter, prepares and posts a
hospitality expense report on the Municipality website that describes all of the
hospitality expenses incurred by the Municipality, including purchases of alcohol,
during the quarter;
(2) By September 30th of each year, prepares and files with the Minister of Municipal
Affairs an annual summary report that summarizes the hospitality expense reports
for the preceding fiscal year, that is compliant with the requirements of the
Department of Municipal Affairs and the requirements set out in the Financial
Reporting and Accounting Manual.
Review Requirements
26. By the January 31st immediately following a regular election held under the Municipal Elections
Act, Council shall review this policy and, following a motion by Council, either re-adopt or
amend the policy.
Approved by Council: November 20, 2018
Readopted by Council: January 26, 2021