10 Designated staff members may be required to incur expenses, in accordance with local practices, when representing the Organization, advocating its objectives and policies and conducting WHO activities.
20 Hospitality expenses may be incurred for the entertainment of persons to further the interests of the Organization, particularly for priority programmes and activities.
30 Authority to incur expenses under the hospitality allowance is granted by the Director-General in writing to the Regional Directors and Assistant Directors-General. The Director-General authorizes a set limit to be used for hospitality expense for the financial period. Those who have received authorizations for hospitality expenses may in turn authorize other staff members to use their delegated allowances up to authorized limits by staff category. Any excess expenditure incurred for hospitality shall be the personal responsibility of the staff member incurring the expense.
40 The hospitality allowance is not normally intended to pay for staff members or consultants. The allowance may be used to extend hospitality to a limited number of staff members whose presence is necessary to assist the staff member acting as host in representing the Organization. The number of staff (from all duty stations) for whom the allowance is used must not exceed the number of guests.
50 Hospitality expenses incurred during Regional Committee meetings are not included under the biennial hospitality limits approved by the Director General and can therefore be incurred in addition to these limits in each Region. The policy provisions set out in this chapter of the eManual, including the maximum percentages per participant as described in the paragraphs 60 and 70 below, apply to hospitality incurred during Regional Committee meetings.
60 Should hospitality be offered in the home of a staff member, the amounts which may be reimbursed are limited to the following percentages of the rate of per diem for the duty station (per head). In the case of multiple rates for the duty station concerned, the "elsewhere" rate is to be used:
- Breakfast 7%
- Luncheons 10%
- Dinners 15%
- When no meals are served i.e. reception 10%
70 Should the activity take place in a hotel or restaurant, the amounts which may be reimbursed are limited to the following percentages of the rate of per diem for the duty station, using either the venue concerned or the "elsewhere" rate as the case may be (per head):
- Breakfast 15%
- Luncheons 20%
- Dinners 30%
- When no meals are served i.e. reception 20%
- Tips, where expected
and required, may be reimbursed if they are included on the receipt/payment and
as long the amount of the tip is within the standard level for the location
where the expense is incurred and that the total cost of the expense, including
the tip, remains within the stated maximum allowance
80 No separate funds will be allocated for funding hospitality expenses, instead, each budget centre will use their own AC budget, or other appropriate funding as applicable and in compliance with donor agreements, for funding hospitality expenditure.
90 Bills for hospitality expenses are normally paid directly by the staff member concerned. The reimbursement claim is made through the APIA non-PO payment request and is approved by the Comptroller at HQ or BFO in the Regions through the GSM workflow.
100 If hospitality expenses are paid directly through a PO (e.g. GES, IPO during RC or other meetings), the amount to be charged must be cleared by Comptroller at HQ or BFO in the Regions in advance. In the Regions, BFO can authorize hospitality reimbursements to be paid locally through eImprest. Major Service Category “Donor Relations (Hospitality)” and Minor Service Category “Hospitality” must be used for encumbering hospitality expenses through POs.
110 The following supporting documentation must be attached to the claim for reimbursement:
- A brief Note for the Record stating the names, designation, and the organization the guests represent.
- The content of discussions, purpose of the event, any agreements reached, or other evidence to support the necessity of the expenditure.
- The specific amount being claimed.
- Receipted bills or other vouchers covering all the expenses for which reimbursement is claimed, except for hospitality at home for which no bill is required. If the staff member has tax exempt status, the bills should be net of tax. Staff are expected to make every effort to obtain this reduction.
120 Should the amount of hospitality expenses exceed the above stated limits, the claim can only be reimbursed if a request for higher expenses is approved in advance by the Comptroller at headquarters/ Director of Administration and Finance in regional/ country offices. A copy of the approved request must be attached as supporting documentation to the reimbursement claim.
Please refer to FIN.SOP.XII.025 Hospitality and Courtesy Expenses for more details.
