Date modified: 2020-08-24
Travel, Hospitality, Conference and Event Expenditures, Directive on
This guide replaces:
Travel, Hospitality, Conference and Event Expenditures, Guideline on [2017-09-15]
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1. Date of guide
This manual changed into posted on September 15, 2017 and contains changes powerful as of August 1, 2020.
This guide replaces the Guideline on Travel, Hospitality, Conference and Event Expenditures dated January 6, 2014.
2. Application, reason and scope
This manual applies to the organizations indexed in section 6 of the Treasury Board Directive on Travel, Hospitality, Conference and Event Expenditures (the Treasury Board Directive).
This manual outlines endorsed satisfactory practices for implementing the Treasury Board Directive. Examples and suggestions are provided for illustrative functions only and might not practice to all departments or situations.
Grants and contribution payments made according with the Policy on Transfer Payments aren’t challenge to the provisions of the Treasury Board Directive.
three. Guiding concepts
When planning travel, hospitality, convention and event expenditures, individuals with delegated approval authority are to workout professional judgment in figuring out whether or not the expenses meet the goal of the Policy on Financial ManagementFootnote 1.
According to segment four.2 of the Treasury Board Directive, individuals with delegated approval government are responsible for ensuring that the expenses of tour, hospitality, convention and activities are minimized and are necessary to assist the departmental mandate, operational sports, objectives or priorities, whilst ensuring that the provisions of law, guidelines, orders-in-council, National Joint Council directives, collective agreements or Treasury Board–authorized contraptions are respected.
Table 1 illustrates the principles that ought to guide the making plans, approval, recording and reporting of tour, hospitality, convention and event expenditures. Individuals with delegated authority must take into account the questions in column to ensure that those standards are reputable.
Table 1: Guiding concepts for the planning, approval, recording and reporting of travel, hospitality, conference and occasion costs
Would Canadians agree that the expenditure is important for the branch to obtain its targets?
A manager’s choice to use public budget to shop for coffee and snacks for a crew assembly would not rise up to public scrutiny.
Value for money
Is there a more fee-powerful manner to attain departmental objectives (as an instance, far flung meeting solutions)?
Are the minimum variety of attendees touring or participating within the occasion?
Having a regional manager from Vancouver travel to the National Capital Region for a quick, recurring meeting might no longer constitute proper price for money. Participation with the aid of teleconference, as an example, would be extra fee-effective.
Are effective oversight, accountabilities and controls in location to reveal these fees in the branch, and are they documented?
Have the responsibilities set out in the Treasury Board Directive been actually communicated?
A branch regularly reviews convention expenditures to ensure that they may be aligned with approved plans and within authorization stages.
Is the statistics launched for reporting accurate and entire?
Expenditures are properly coded within the financial control device to allow for correct and complete reporting of the information published.
four. Overview of tour, hospitality, convention and occasion prices
Appendices A to D offer steerage for the making plans, approval and reporting of tour, hospitality, conference and occasion prices. These appendices give an explanation for unique requirements in the Treasury Board Directive by means of offering quality practices and examples. Appendix E describes how taxes (for instance, the Goods and Services Tax / Harmonized Sales Tax) are to be planned for and recorded. Appendix F offers steerage on the transparency of these prices, and appendices G, H and I provide steerage on the annual reporting of journey, hospitality and conference expenditures.
The Treasury Board Directive supports the implementation of the National Joint Council Travel Directive and the Special Travel Authorities, which detail the necessities for individuals traveling on government commercial enterprise, including Governor in Council appointees. Contact your specified departmental travel coordinator for steering on these requirements.
Table 2 summarizes the approval authorities and thresholds for each sort of expenditure. More records is furnished in appendices A to D.
Table 2: Summary of approval government for journey, hospitality, convention and event fees
Senior departmental managers (SDMs) approve tour fees, however approval can be delegated under the SDM stage
Minister: greater than $10,000
Deputy head: extra than $three,000 and as much as and such as $10,000
SDM or delegate: $3,000 or much less
SDMs approve conference fees
Minister: more than $50,000
Deputy head: extra than $25,000 and as much as and along with $50,000
SDM or delegate: $25,000 or much less
Members of the public may additionally touch Treasury Board of Canada Secretariat Public Enquiries if they have questions on this manual.
Individuals from departments have to contact their departmental economic policy group in the event that they have questions about this guide.
Individuals from a departmental financial coverage institution may additionally contact Financial Management Enquiries for interpretation of this manual.
Appendix A: Travel
This appendix discusses first-class practices for growing tour plans, explains the journey approval government and illustrates the reporting of travel expenses.
The tour approval authorities defined on this appendix are prepared in keeping with the solutions to the following three questions, as illustrated in Figure 1:
Who is traveling?
Where are they traveling?
How frequently do they journey?
Figure 1: Overview of tour approval government
Figure 1: Text version