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Entertainment Expenses Policy


Policy Statement

Employees who incur expenses when entertaining persons with whom Government conducts business will be reimbursed entertainment expenses as outlined in this policy.



This policy applies to all employees of Government departments.

Bargaining unit employees should also consult their respective collective agreements and the provisions of the collective agreement shall prevail.


Entertainment the provision of food, drink and/or other forms of hospitality (i.e., musical entertainment, tours, etc.) to persons with whom government business is being conducted




It is the responsibility of individual departments to:

  • maintain approval of entertainment expense requests at the Deputy Minister level;
  • review and, where appropriate, approve entertainment expenses for employees;
  • refer, where required, requests for entertainment expenses to Treasury Board; 
  • ensure entertainment expenses are in keeping with the mandate of the department; and
  • ensure that the Minister is apprised in a timely manner of significant entertainment expenditures.


It is the responsibility of employees to:

  • ensure that entertainment expenses to be incurred are in accordance with this policy;
  • request approval of entertainment expenses from the Deputy Minister in advance, where possible; and
  • submit all required receipts.

Entertainment Expense Limits

Employees may incur entertainment expenses, within or outside the province, up to $200 per day (including taxes and gratuities) with the prior approval of the Deputy Minister. Entertainment expenses in excess of $200 per day, require the prior approval of Treasury Board.

Press Conferences

Coffee, tea, soft drinks and juice may be served at press conferences at the discretion of the Deputy Minister. Where departments wish to host a reception for a limited number of persons following a Ministerial announcement, prior approval of the Deputy Minister is required.

Office Parties

All social events held in government facilities require the prior approval of the Deputy Minister.

All major social events are to be held in suitable locations, such as a building cafeteria, large boardroom or rented outside facilities.

Parties centered around an employee (retirement, promotion etc.) may be held in office areas or departmental boardrooms provided they are of a maximum two hour duration and approved by the Deputy Minister.

Where parties are taking place in government facilities, employees are expected to do reasonable clean-up afterwards.

Government Sponsored Events

Deputy Ministers may approve expenditures for the following events, subject to the availability of funds:

  • events related to trades shows, delegations or trade missions where the cost does not exceed $7,500;
  • expenditures incurred by the Protocol Division, Intergovernmental Affairs Secretariat for the hosting of visiting dignitaries and diplomats; and
  • events such as receptions, dinners, press conferences, luncheons etc. up to a maximum of $2,500 per event.


In-Service Training

Deputy Ministers may authorize expenditures related to in-service training expenses, provided sufficient departmental funding exists and meal and transportation costs are within the limits of this policy.


Last Policy Update: March 15, 2000

Last Updated:
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