Entertainment Policy

1. Purpose

1.1 The Entertainment Policy (the policy) outlines accepted forms of entertainment at UTS and the appropriate use of university funds for expenditure on entertainment and official UTS functions.

2. Scope

2.1 This policy applies to staff and affiliates.

2.2 Gifts received from external parties by UTS staff in the course of their official duties are managed by the Gifts and Benefits Policy and are out of scope of this policy.

2.3 Further guidance on expenses while travelling for university business is covered in the Staff Travel, Expenses and Credit Card Policy.

3. Principles

3.1 UTS recognises that entertainment activities can support and further UTS’s objectives. While UTS supports the provision of entertainment in line with this policy, staff must exercise prudence in the use of university funds and maintain high standards of accountability when engaging in and approving entertainment activities.

3.2 Entertainment for the sole purpose of entertaining UTS staff is strongly discouraged. Funds expended for this purpose must be justifiable and need a receipt for acquittal (including expenses under AUD$20).

3.3 Entertainment expenses must be approved in line with the UTS Delegations, this policy and the Staff Travel, Expenses and Credit Card Procedure (the procedure) (available at Travel and expense policy and procedures (Staff Connect)). Approvals and authorisations must be fair and transparent.

3.4 UTS’s behavioural and safety requirements outlined in the Code of Conduct, the Student Rights and Responsibilities Policy, the Equity, Inclusion and Respect Policy, the Child Protection Policy and the Campus Policy apply at all times. The service and consumption of alcohol on campus must be managed in line with the Campus Policy.

4. Policy statements

4.1 Expenditure for the purposes of entertainment must be approved in accordance with the budget limits outlined in the Delegations and must be acquitted in line with the procedure.

4.2 Authorised delegates (refer Delegations) must exercise good judgement in determining the frequency of, and appropriate expenditure for, entertainment. Such expenditure must be acquitted, properly documented and available for scrutiny by internal and/or external audit in line with the procedure.

4.3 The Chief Operating Officer (COO) may make temporary changes to the requirements of this policy based on an assessment of the university’s resources. These will be published and communicated to members of the University Leadership team and their direct reports (staff with a financial delegation band 1 to 4).

Staff entertainment expenses

4.4 The COO will determine and communicate a reasonable expenditure for Christmas functions each year based on the university’s budget position.

4.5 UTS may pay or reimburse costs of modest meals or light refreshments as part of formal morale boosting activities. These activities should be combined to provide shared celebration where possible in light of prudent use of university and public funds (refer Fringe Benefit Tax: Meal entertainment (Staff Connect)).

4.6 Meals and/or light refreshments may be reasonably provided with the approval of the authorised delegate (noting that this should be kept to a minimum) as appropriate to the purpose, timing and participants attending the meeting or event.

4.7 When paying for meals and/or light refreshments at an external venue, the following payment methods must be applied:

The most senior UTS staff member must pay using their UTS corporate credit card.
Where the most senior UTS staff member does not have a UTS corporate credit card, the next most senior staff member with a UTS corporate credit card must pay.
Where no person in attendance has a UTS corporate credit card, the most senior staff member should pay and seek reimbursement for their out-of-pocket expense in line with the procedure.

4.8 Staff farewells (including gifts) may be funded by UTS subject to approval by the authorised delegate. Entertainment should reflect the contribution and term of office of the departing staff member.

Non-staff entertainment and corporate gifts

4.9 In undertaking official university business, UTS may provide entertainment and/or corporate gifts. The principles outlined in the Gifts and Benefits Policy must be considered when determining the appropriate form of entertainment and/or corporate gift. Normally, gifts should act as a token of appreciation.

4.10 Meals and/or light refreshments at external venues with official visitors and/or guests (including UTS staff as appropriate) for the purposes of undertaking official university business are permitted with the approval of the authorised delegate. Selected venues and costs must be reasonable, justifiable and appropriate for the type of function or entertainment activity.

4.11 The most senior UTS staff member hosting the meal will normally pay for the bill with their UTS corporate credit card or seek reimbursement (refer statement 4.7).

Tipping

4.12 The use of university funds for tipping is not encouraged in line with prudent management of public funds.

4.13 Tipping within Australia is not generally supported. However, if tipping is expected at the venue or form of entertainment, UTS will cover a maximum tip of 10 per cent of the total bill or a total of $50 (whichever is the lesser amount).

4.14 In situations where tipping is required, or otherwise expected under international or other standards, the tip must be transparent, reasonable to the location or event and appropriately acquitted.

4.15 If a surcharge is applied to the bill, tipping in addition to this surcharge is discouraged and must be justified.

Claims and reimbursement

4.16 The preferred method of payment for entertainment expenses is on a UTS corporate credit card. Entertainment expenses (including corporate gifts) must be paid for and acquitted in line with the Staff Travel, Expenses and Credit Card Policy.

Policy breaches

4.17 Policy breaches are managed in line with the Staff Travel, Expenses and Credit Card Policy.

5. Roles and responsibilities

5.1 Policy owner: The Chief Financial Officer (CFO) is responsible for policy enforcement and compliance, ensuring that its principles and statements are observed. The CFO is also responsible for the approval of any associated university level procedures.

5.2 Policy contact: The Head of Shared Services, Finance Unit is responsible for the day to day implementation of this policy, and acts as a primary point of contact for advice on fulfilling its provisions.

6. Definitions

The following definitions apply for this policy and all associated procedures. Definitions in the singular include the plural meaning of the word.

Affiliate is defined in the Code of Conduct.

Corporate gift, for the purpose of this policy, is provided by UTS to a visitor or host with whom UTS is conducting official university business. Appropriate corporate gifts are outlined in the Gifts and Benefits Policy.

Entertainment means hospitality or activities paid for by the university in line with this policy, including gifts, light refreshments, meals, official UTS functions, recreational activities, accommodation and travel.

Fringe benefit tax is defined in the Staff Travel, Expenses and Credit Card Policy.

Gift, for the purpose of this policy, is provided by UTS to staff, students or affiliates as a form of recognition. Gifts must be work appropriate.

Guest means a visitor specifically invited to UTS for university business.

Light refreshment means non-meal food items and includes morning and afternoon tea, non-alcoholic beverages and snacks.

Meal means catered or restaurant-provided breakfast, lunch or dinner, at which staff, students, affiliates or others are present for the purpose of conducting university business. This includes groceries and beverages (alcoholic and non-alcoholic) purchased as part of, or making up, a catered or restaurant-provided event.

Morale boosting activity means formally organised entertainment (as defined above) provided by UTS to support, enhance or nurture the wellbeing of staff, students and affiliates. This includes activities such as group birthday recognition, farewells or quarterly staff morning teas. These may be combined with other team meetings or activities. Morale boosting activities do not include impromptu arrangements or breaks.

Official UTS function includes any event or activity organised by UTS for the purposes of:

entertaining staff, students or visitors in line with this policy
showcasing UTS scholarship and/or research
university engagement, recruitment or promotion activities
awards or graduation ceremonies, and/or
charitable or other fundraising functions.

Recreational activity means amusement, sport or similar leisure-time pursuits undertaken as an official UTS function.

Reimbursement is defined in the Staff Travel, Expenses and Credit Card Policy.

Surcharge means additional charges to a bill or invoice, for example, a public holiday surcharge or service fee for large groups.

Staff entertainment means activities provided for staff and affiliates in line with this policy. The following activities are considered staff entertainment:

annual Christmas functions (subject to fringe benefit tax)
events recognising significant staff achievements
working lunches
student outreach
morning and afternoon teas on UTS premises
morale boosting activities, and
staff farewells.

Tipping means the act of voluntarily giving an additional sum of money to service providers as a reward or gratuity.

University business is defined in the Staff Travel, Expenses and Credit Card Policy.

Visitor is defined in the Campus Policy.

Approval information

Policy contact	Head of Shared Services, Finance Unit
Approval authority	Vice-Chancellor
Review date	2024
File number	UR21/1394
Superseded documents	Entertainment Vice-Chancellor’s Directive (UR12/1213)

Version history

Version	Approved by	Approval date	Effective date	Sections modified
1.0	Vice-Chancellor	01/12/2021	16/12/2021	New policy.
1.1	Director, Governance Support Unit (Delegation 3.14.1)	20/06/2024	28/06/2024	Updates following review of Child Protection Policy.
1.2	Director, Governance Support Unit (Delegation 3.14.1)	20/09/2024	24/09/2024	Inclusion of statement to identify appropriate staff member to pay for entertainment expenses.