Guidance for Crown Corporations to Report on Implementation of Travel and Hospitality Order in Council in Corporate Plan
Note: This information was prepared by the Treasury Board Secretariat.
On 16 July 2015, Crown corporations were directed by the Governor in Council (GIC) to align their policies, guidelines and practices with Treasury Board policies, directives and related instruments on travel, hospitality, conference and event expenditures in a manner that is consistent with their legal obligations. They were also directed to report on the implementation of this Order in Council in their next corporate plan.
To fulfill this reporting requirement, Crown corporations are expected to provide a high level overview of the corporation’s strategy to align its policies, guidelines and practices with Treasury Board instruments in the next corporate plan (i.e. 2016-2017 corporate plan). In particular, the corporate plan should provide information on the following elements:
- Progress on implementation
Crown corporations are expected to report on their progress in implementing the Order in Council, highlighting key changes made to their existing policies, guidelines and practices to align with Treasury Board instruments, indicating whether their policies are now in full compliance or providing progress against a plan to undertake changes to policies to achieve full alignment under a specific timeframe.
Of note, Crown corporations are also expected to report on the progress of implementation of these changes to policies and practices for their wholly-owned subsidiaries.
In addition, the corporate plan should indicate if some aspects of Treasury Board travel, hospitality, conference and event requirements are not compatible with Crown corporation legal obligations.
- Transparency and communications
The corporate plan should describe the corporation’s approaches to improving transparency and communication to the public on its management of travel and hospitality expenditures, including the implementation of the proactive disclosure of travel and hospitality expenses, as well as whether and when the corporation intends to publish its updated travel, hospitality, conference and event expenditure policies on its website.
- Report on annual expenditures for travel, hospitality, and conferences
The corporate plan is expected to indicate the total annual expenditures for each of travel, hospitality, and conference feesFootnote 1 over the last fiscal year, as well as an average of these expenditures over the previous three fiscal years. The corporate plan should also include forecasted expenditures for each of these categories over the planning period following the implementation of the travel directive.
Please note that one of the requirements of the Treasury Board Directive on Travel, Hospitality, Conference and Event Expenditures is to disclose the total annual expenditures for each of travel, hospitality and conference fees for the corporation for the last fiscal year, through its website, including a brief description of the main variances from the previous year’s actual expenditures. The timing of this disclosure is to coincide with the tabling of the corporation’s Annual Report. Crown corporations are not required to provide an explanation of variances in their first annual report, but only in the second and subsequent annual reports.
- Key challenges
If applicable, corporations should describe key challenges in implementing the travel directive, with sufficient business and workforce description to provide context. The operational and financial impacts of these key challenges should be outlined.
This information, which may contain sensitive business information, may be provided as an annex to the corporate plan, to facilitate its removal when preparing the corporate plan summary.
Footnote:
Please note that Crown corporations do not have to report on event expenditures, consistent with the reporting requirements of Treasury Board instruments.