Guide to the Proactive Publication of Travel and Hospitality Expenses

This guide supports the requirements for the proactive publication of travel and hospitality expenses under the Access to Information Act and applies to government institutions that are subject to the Access to Information Act.
Date modified: 2020-08-01

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blanket hospitality authority (autorisation générale pour l'accueil)
Authorization for hospitality which is continuous or repetitive in nature and where it is not practical or administratively efficient to obtain prior approval for each individual hospitality occurrence.
conferences (conférences)
Are events and refer to a congress, convention, seminar, symposium or other formal gathering, which are usually organized by a third party external to government, where participants debate or are informed of the status of a discipline (e.g. sciences, economics, technology, management). (This definition is based on the object of expenditure 0823 Conference Fees of the Government-wide Chart of Accounts).
critical financial risk (risque financier majeur)
An event with reasonable probability that a significant unfunded financial obligation may arise, the department may be unable to fulfill its mandate, or that the event may cause significant damage to the reputation of the Government of Canada. The identification of a critical financial risk depends on the department's operating environment and management's professional judgment.
entertainment activities (activités de divertissement)
The action of being provided with amusement or enjoyment and includes, but is not limited to tickets to musical, theatre, sporting or similar events, tours of local or other places of interest, and other similar activities for reasons of courtesy, diplomacy and protocol.
events (événements)

Involve gatherings of individuals (both public and/or non-public servants) engaged in activities other than operational activities of the department. Examples of events include, but are not limited to:

  • Management and staff retreats;
  • Participation in conferences;
  • Awards and recognition ceremonies; and
  • Departmental celebrations.
financial authorities (pouvoirs financiers)


financial management (gestion financière)
A continuum of finance-related activities undertaken to ensure sound and prudent use of public funds in an effective, efficient and economical manner.
financial management system (FMS) (système de gestion financière (SGF))
Any combination of business processes (end-to-end, automated and manual), procedures, controls, data and software applications, all of which are categorized as either program systems or central systems, that produces financial information and related non-financial information.
financial plan (plan financier ministériel)
A multi-year plan providing the basis for identifying the elements of the work and priorities to be delivered to achieve a department's mandate and programs. A financial plan supports the development of the in-year departmental budget and related allocations of resources.
financial reporting (rapport financier)
Internal and external financial reports and disclosures. Internal financial reporting can include financial information that supports decision making, risk assessment, planning, budgeting, resource allocations, accounting, performance assessments and reports. External reporting includes all financial statements, reports or disclosures, including those prepared for Parliament or designed to be made public.
hospitality (accueil)
Consists of the provision of meals, beverages or refreshments in events which are necessary for the effective conduct of government business and for courtesy, diplomacy or protocol purposes.
internal control over financial management (contrôle interne en matière de gestion financière)
A set of measures and activities that provide reasonable assurance of the effectiveness and efficiency of the financial management activities of the department.
internal control over financial reporting (contrôle interne en matière de rapports financiers)
A subset of the system of internal control over financial management. Internal control over financial reporting is a set of measures and activities that allow senior management and users of financial statements to have reasonable assurance of the accuracy and completeness of the department's financial statements.
operational activities (activités opérationnelles)

Are those activities undertaken to deliver departmental programs and services including departmental internal services.

For individuals, operational activities are those activities undertaken in the performance of their assigned tasks, as set out in position descriptions, terms of reference, statements of work or other like documents.

Any gathering of individuals, the purpose of which is not to conduct operational activities, shall be defined as an “event”.

reception (réception)
A function over a prolonged period of time, where food may be served for the purpose of sustaining attendees and where a meal may or may not be served afterward.
refreshments (rafraîchissements)
Include beverages or food (e.g. light snacks) or both, served between meals.
senior departmental managers (cadres supérieurs du ministère)
For the purposes of the Policy on Financial Management, senior departmental managers are typically departmental managers who report directly to a deputy head and are accountable for effective financial management within their areas of responsibility.
training (formation)
Fees paid for formal learning activities, which include a curriculum and established learning objectives, and where the primary purpose is to enable participants to maintain or acquire skills or knowledge.
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