Directive on Duty Entertainment

Effective Date: October 26, 2016
Responsibility: Executive Vice-President and Chief Financial Officer

STATEMENT OF POLICY

Duty Entertainment: Events, hospitality and/or travel costs, involving an external guest, where the primary purpose is to generate revenue and develop business for CBC/Radio-Canada.

Where the purpose is the facilitation of revenue generation and business development, there is a benefit to CBC/Radio-Canada when individuals from outside the Corporation are entertained at CBC/Radio-Canada’s expense. As representatives of the Corporation, all employees participating in duty entertainment are expected to perform their duties in a manner that serves to preserve or enhance CBC/Radio-Canada’s reputation (see 2.2.21 Code of Conduct).

APPLICATION

This Directive applies to employees in Media Solutions, as well as a limited number of other employees who incur expenses for events whose primary purpose is to generate revenue and develop business for CBC/Radio-Canada.

OTHER DEFINITIONS

Duty Entertainment Event: Includes, but is not limited to, hosting customers at a sporting or similar event; the purchase of a table at an event to host customers; or a reception to showcase CBC/Radio-Canada to customers.

External guest: A non CBC/Radio-Canada employee who is invited to an event. Excludes consultants, trainers or speakers who are facilitating a CBC/Radio-Canada only event.

Gift to an external party: Goods given to an external party, excluding hospitality and/or travel costs.

Hospitality : Cost of food and beverages provided at events .

Multiple-to-one Credit Card: A corporate , not individual, credit card used for business-related activities such as conferences, catering, large group hotel bookings and multiple vehicle rentals.

DIRECTIVE STATEMENTS

Minimizing the cost of duty entertainment should be considered prior to planning the meal, event or gift, including the scale of the activities, the appropriate number of attendees and the location. All expenditures must follow good business practices.

Duty Entertainment Meals and Events

  1. The limit for reimbursement of hospitality costs for meals and events is defined in the Rules and Procedures on Event. For per diem rates, see Rules and Procedures on Business Travel.
  2. In certain circumstances, alcoholic beverages may be an appropriate component of duty entertainment. Therefore the cost of reasonable alcoholic beverages may be submitted for reimbursement, provided that the cost falls within the hospitality limit for reimbursement for duty entertainment.
  3. The Component Vice-President must pre-approve all duty entertainment costs that include a spouse/partner.
  4. Employees submitting claims must ensure that the claims include:
    1. Date of business meal or event;
    2. Purpose of business meal or event (using the Appendix A – TEMS Duty Entertainment Description Categories);
    3. Names and employer/department of all participants;
    4. Supporting documentation for the claim, including vendor receipts; and
    5. Proper coding.
    6. Approved Employee Expense Reimbursement Exception form (where applicable).
    7. Approved Travel, Conferences, and Events Pre-Approval form (where applicable); and
    8. Approved Blanket Travel Authority form (or BTA number), where applicable.
  5. Where an individual credit card is used for payment, corporate credit card holders must charge duty entertainment to their corporate credit card.
  6. Managers approving claims must ensure that this directive has been followed.
  7. Where events are paid by invoice or multiple-to-one credit card, all relevant approved form(s), must be attached in the online approval portal or submitted with the multiple-to-one credit card statement.
  8. Finance Officers reviewing claims must ensure that expenses follow good business practices.
  9. The approval authorities are as follows:

Meal/Event

Approval(s) Required

Meal expenses

Manager (with Delegation of Financial Authority) not participating in the meal

Meal expenses for Vice-Presidents

President and CEO

Meal expenses for Presidents and CEO

Chair of the Board of Directors

Event1costing less than $5,000

Manager with (Delegation of Financial Authority) not participating in the event

Event1 costing $5,000 – $24,999

Component Executive Director/General Manager or Vice-President (if no Executive Director/General Manager)

Events1 costing $25,000 - $49,999

Pre-approval by the Component Vice-President or GM & Chief Revenue Officer, Medias in advance of committing funds

Event1 costing $50,000 and over

Pre-approval by the President and CEO in advance of committing funds

Any exception to the Directive

Component Vice-President using the Employee Expense Reimbursement Exception form

1. Event costs include hospitality, accommodations, travel, professional services and any other relevant costs.

Gifts to Business Partners

In order to develop new business and maintain relationships with existing or potential external business partners, it may be appropriate to provide seasonal or other gifts.

Branded promotional CBC/Radio-Canada items must be the first option considered when providing a gift to a business partner. In certain circumstances, to develop business relationships and commercial operations, other forms of gifts may be more appropriate, in which case:

  1. Employees submitting expense claims must ensure that the submission includes
    1. Names of the recipient(s);
    2. Business reason for the gift;
    3. Supporting documentation for the claim, including original vendor receipts;
    4. Proper coding.
    5. Approved Employee Expense Reimbursement Exception form (where applicable).
  2. Where gifts are paid by invoice or multiple-to-one credit card, the approved Employee Expense Reimbursement Exception form (where applicable), must be attached in the online approval portal or submitted with the multiple-to-one credit card statement.
  3. Managers approving claims must ensure that this Directive has been followed.
  4. The approval authorities are as follows:

Amount of Gift

Approval(s) Required

Gifts under $100

Manager (with Delegation of Financial Authority)

Gifts $100 - $250

Component Executive Director/General Manager or Vice-President (if no Executive Director/General Manager)

Gifts above $250

Component Vice-President or GM & Chief Revenue Officer, Medias

TOOLS

INQUIRIES

All questions pertaining to the interpretation or application of this Directive should be referred to the Office of the Controller or politique.finance.policy@cbc.ca.

APPENDICES

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