Audience
Department-wide
Purpose
This procedure outlines the responsibilities and processes for Department of Education (the department) employees when giving or receiving gifts or benefits during the course of their official duties.
Overview
A gift or benefit is an item given or received by an employee during the course of their official duties and includes tangible (of lasting value) and intangible (of no lasting value) items. Employees must not give or accept gifts or benefits that affect, may be likely to affect, or could be perceived to affect the independent and impartial performance of their official duties.
If offered a gift or benefit, employees must consider whether the gift or benefit is appropriate to accept, including why the offer was made and the public perception of acceptance. Employees must not ask for or encourage the giving of a gift or benefit in connection with the performance of their official duties. They must not allow the use of a gift or benefit to interfere with the performance of their official duties or incur any costs to the department in relation to the acceptance of gifts or benefits.
Employees must seek the approval of an appropriately delegated officer to retain any gift or benefit. Certain gifts or benefits, such as those that are valued over $150 or are of cultural significance, require completion of a declaration form. In addition, gifts and benefits exceeding $350 require heightened scrutiny and can only be retained in exceptional circumstances.
The practice of giving a gift or benefit paid for with public funds should not be common or frequent in occurrence. Gifts or benefits must only be given for official purposes, and must adhere to the principles of the department’s Appropriate and ethical use of public resources policy and related Guidelines for the appropriate and ethical use of public resources.
The procedure does not apply to gifts or benefits given or received under approved health and well-being or reward and recognition programs, and does not apply to benefits negotiated when the department sponsors a service, product or activity on its own or with another government agency, as may occur under the Queensland Government Sponsorship Policy. It also does not apply to items donated to the department, rather than given to an individual employee, for example, equipment given to the department/school, which is instead subject to Donations and bequests procedure.
The procedure does not apply to gifts between colleagues in recognition of personal life-events, which are privately funded, e.g. for a retirement, baby shower, marriage or birthday.
This procedure aligns with the ethical considerations involved in the giving and receiving of gifts or benefits as detailed in the Queensland Government’s Code of Conduct, Gifts and Benefits Directive 22/09 and Gifts and Benefits guideline, and the department’s Standard of Practice and Conflict of interest policy.
Responsibilities
All employees must
When offered a gift or benefit:
- seek the approval of an appropriately delegated officer to retain any gift or benefit
- declare the receipt of certain gifts or benefits, as required by this procedure
- refuse cash, or an item which is readily converted into cash and any gift or benefit that affects, may affect or could be perceived to affect the independent and impartial performance of their official duties
When giving a gift or benefit paid for with public funds:
- seek approval from an appropriately delegated officer to give the gift or benefit and declare it where necessary, prior to giving the gift or benefit as required by this procedure.
- only give a gift or benefit if it is given for official purposes and adheres to the department’s Appropriate and ethical use of public resources policy and related guidelines
- do not use public funds to purchase gifts or benefits for other departmental employees, except in limited circumstances
Always:
- when giving, receiving and approving gifts, make decisions that are compatible with the
Human Rights Act 2019 (Qld), and document and retain the assessment of any human rights impact (DoE employees only)
- seek guidance from a supervisor, manager, Principal or Finance, Procurement and Facilities if they have any questions about the giving, receiving, or reporting of gifts and benefits
- report suspected misconduct related to the giving or receiving gifts and benefits to Integrity and Employee Relations (DoE employees only).
Supervisors/managers must
- provide guidance to employees on the giving and receiving of, and reporting requirements for, gifts and benefits as required
- report suspected misconduct relating to giving or receiving gifts and benefits to Integrity and Employee Relations (DoE employees only).
Gifts and benefits approver
- ensure they hold at least a tier 4 Human Resource delegation (DoE employees only) and are the supervisor, or hold a higher level of human resource delegation, than the gift recipient or gift giver
- review requests for gifts or benefits given or received for employees and:
- approve or reject the giving or receiving of gifts or benefits in line with this procedure
- advise employees of the outcome of their request
- for approved items endorse the gift and benefit declaration as required by this procedure
- confirm whether Fringe Benefits Tax (FBT) has been addressed
Chief Finance Officer
- acts as the gifts and benefits approver for the Director-General.
Finance, Procurement and Facilities
- monitors the Service Catalogue Online (SCO) system for gift declarations
- provides guidance on the giving or receiving of, and reporting requirements for gifts and benefits
- compiles and manages the quarterly Gifts and benefits register for the department
- seeks approval from the Director-General to publish the Gifts and benefits register
- publishes the register on the department's website, within 10 calendar days of the end of the quarter.
Director-General
Process
Receiving a gift
Step 1. Consideration of gift or benefit
On being offered a gift or benefit, employees must:
- refuse the offer if the gift or benefit:
- is cash or an item readily converted into cash (such as lottery tickets, 'scratchies', MasterCard and Visa gift/pre-paid cards, vouchers that can be converted to cash or shares) which breaches a number of public service policies and legislative requirements and could be perceived as an attempt at bribery, OR
- is intended to influence or encourage favourable treatment for the giver, OR
- affects, is likely to affect or could be perceived to affect, the independent and impartial performance of their official duties, or creates a conflict of interest or perception of a conflict of interest, for example if the recipient is in a position to make decisions that affect the person giving the gift or benefit
- consider accepting the offer if the gift or benefit is:
- offered transparently and openly in a public forum, AND is
- a memento or token, for example a mass-produced item which is not offered as a personal gift (including sponsor’s material provided to conference attendees), OR
- a gift of gratitude, for example in appreciation of a task or for exemplary performance of duties, OR
- offered in appreciation at the end of a relationship, for example from a student or parent to a teacher at the end of the school year, OR
- a gift or benefit that is of cultural or historic significance, with the understanding that a declaration form must be completed and the gift or benefit will be retained by the department/school.
Step 2. Approval of gift or benefit received
A gift and benefit approver is an employee with at least a tier 4 Human Resource delegation (DoE employees only) and is the supervisor, or hold a higher level of human resource delegation than the gift recipient.
For gifts and benefits of any value, employees must seek written approval from a gifts and benefits approver within one month of receipt of the gift or benefit, and prior to using or consuming the gift or benefit.
Additional considerations:
- A gift and benefit approver for a school such as a principal may provide a standing pre-approval for end-of-year appreciation gifts for school staff, provided the total value of each gift, including cumulative value of multiple gifts, does not exceed $150 (see proposed email template (DoE employees only)).
- Gifts or benefits received can only be used outside the public service employee’s normal working hours or on approved leave, unless the gift or benefit forms part of the public service employee’s official duties and appropriate approval is obtained. Employees must not allow the use of a gift or benefit to incur any costs to the department in relation to the acceptance of gifts or benefits.
Gifts and benefits valued at $150 or less
For gifts and benefits valued $150 or less that do not meet the conditions for declaration in step 3, approvers must save the approval documentation (such as the standing pre-approval) in their local approved record keeping system. The documentation must be accessible for review and audit purposes when required.
If the cumulative value of multiple gifts from the same donor to an employee is greater than $150 in total in any financial year, a Gifts and benefits declaration form (DoE employees only) must be completed on SCO.
Gifts and benefits valued at greater than $150
For gifts and benefits valued at greater than $150, or that meet the conditions for declaration in Step 3:
- the gifts and benefits approver:
- exercises heightened scrutiny when considering gifts and benefits exceeding $350 as these can only be retained in exceptional circumstances
- approves or rejects the request and advises the employee of the outcome. If approved, the employee is to complete a Gifts and benefits declaration form on SCO.
Step 3. Complete a declaration form
Employees must:
- complete a Gifts and benefits declaration form (DoE employees only) if a gift or benefit is:
- valued at greater than $150, or if the cumulative value of multiple gifts or benefits from the same person or persons in a similar relationship with the employee is greater than $150 in any financial year
- of cultural or historic significance, regardless of value
- cash or an item readily converted into cash which is not permitted but was unable to be refused,
- any other item which is not permitted to be accepted but was unable to be refused, regardless of value
- received while working in a sensitive position, regardless of value
- complete the SCO declaration form within one month of receipt and prior to using the gift or benefit.
Employees do not need to complete a declaration form if the gift or benefit is an item received while attending a meeting, seminar, conference or similar event in the course of official duties, such as stationery (pens/notepads etc), handouts and light refreshments (tea/coffee, snacks, light lunch). Note however, that should the value of the items be greater than $150, employees will need to complete the declaration form on SCO and seek approval from the relevant human resource delegate.
Employees must seek independent advice, or guidance from their supervisor, manager or Principal, on the fair retail value of a gift or benefit if they are unable to make a reasonable estimate themselves.
Giving a gift
Step 1. Consideration of gift or benefit
Employees must:
- assess a proposal to give a gift or benefit paid for with public resources to ensure:
- it is for official purposes only and in keeping with the requirements of the Appropriate and ethical use of public resources policy and related guidelines
- it does not affect, is not likely to affect or could not be perceived to affect, the independent and impartial performance of their official duties or those of the recipient, or creates a conflict of interest or perception of a conflict of interest
- public funds are not being used to purchase gifts for other departmental employees, except in limited circumstances such as for official hospitality in accordance with the Catering and hospitality procedure and Catering guidelines
- the gift or benefit is not related to advice or decisions about (but not limited to): recruitment or purchasing, procurement or tendering; or audit.
- consider the Fringe Benefits Tax impacts of a hospitality event paid for by the department and complete the relevant forms (DoE employees only).
Step 2. Approval of gift or benefit given
A gift and benefit approver is an employee with at least a tier 4 Human Resource delegation (DoE employees only) and is the supervisor of, or hold a higher level of human resource delegation, than the gift giver.
For gifts and benefits given of any value, the gift and benefit approver:
- confirms that the gift or benefit to be given is for official purposes and that Fringe Benefits Tax (DoE employees only) impacts have been addressed
- approves or rejects the employee’s request, and advises the employee of the outcome.
Gifts and benefits given valued at $150 or less
For gifts and benefits given that are valued $150 or less, approvers must save the approval documentation in their local approved record keeping system. The documentation must be accessible for review and audit purposes when required.
If the cumulative value of multiple gifts to the same recipient is greater than $150 in total in any financial year, a Gifts and benefits declaration form (DoE employees only) must be completed on SCO.
Gifts and benefits valued greater than $150
For gifts and benefits valued greater than $150, if approved, the employee completes a Gifts and benefits declaration form on SCO.
Step 3. Completing a declaration form
Employees must:
- complete a Gifts and benefits declaration form (DoE employees only) prior to giving a gift or benefit unless it is:
- gifts or benefits given where the value or cumulative value of multiple gifts or benefits to the same person or persons in a similar relationship with the employee in a financial year is $150 or less
- provision of light refreshments (tea, coffee, morning or afternoon tea) for official visitors, in accordance with the Catering and hospitality procedure
- provision of light refreshments/meals for internal meetings, seminars, conferences or similar events in accordance with the Catering and hospitality procedure
- gifts given to students under approved award programs (academic, sporting, attendance and other school related achievements)
- seek independent advice on the fair retail value of a gift or benefit if necessary.
Note that employees must complete a declaration form and follow asset disposal requirements (DoE employees only) for any departmental property that has been gifted, such as donations of departmental assets no longer required, regardless of value.
Definitions
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Term
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Definition
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Cash and items readily converted to cash
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Cash includes legal tender, bills, coins and cheques.
Items readily converted into cash include lottery tickets, "scratchies", shares, MasterCard and Visa pre-paid cards and gift vouchers convertible to cash.
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Conflict of interest
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An interest that conflicts or may conflict with the discharge of the employee’s duties.
Can occur when an employee has, or is seen to have, a private interest, either financial or non-financial, which conflicts or may conflict with the discharge of the employee’s official duties.
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Employee
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Public service employee, including chief executives, senior executives and senior officers.
Public service officers, temporary employees and general employees engaged under the
Public Sector Act 2022 (Qld) or Public Sector Regulation 2023 (Qld), and casual employees.
Contractors or sub-contractors engaged under the
Education (General Provisions) Act 2006 (Qld), or under contractual arrangements with third party agencies.
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Exceptional circumstances
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Situations that are rare or unusual, beyond reasonable anticipation or expectation, and that involve factors that are significant enough to warrant different consideration or treatment than usual.
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Fair retail value
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The price that the gift or benefit would sell for in the open market, as distinct from the merchant’s stated or advertised purchase price (GST inclusive).
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Fringe Benefits Tax (FBT)
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FBT is a tax paid by employers on certain benefits provided to their employees or their associates in connection with their employment. Certain fringe benefits are reportable by departmental employees, and the taxable value of these benefits is used to calculate FBT payable by the department.
Gifts and benefits classified as fringe benefits may include hospitality items such as meal or recreational entertainment. For example, third-party-provided tickets to an awards gala dinner which include food and drinks or corporate box tickets to a sporting event, even if intended for networking opportunities or promoting departmental initiatives, may still be considered fringe benefits.
For more information and calculators to assist determining if FBT will apply to fringe benefits, see Oneportal (DoE employees only).
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Gifts and benefits
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Refers to items given or received by an employee in the course of official duties.
Includes:
- gifts and/or benefits which may be tangible (of lasting value), such as merchandise from a supplier
- gifts and/or benefits which may be intangible (of no lasting value), such as sponsored travel and accommodation to attend training, or hospitality.
Does not include:
- gifts or benefits received under an appropriately approved employee health and wellbeing program or an appropriately approved rewards and recognition program, or relevant directive
- benefits to the department negotiated when the department sponsors a service, product or activity on its own or with another government agency, as may occur under the Queensland Government Sponsorship Policy
- items donated to the department, rather than given to an individual employee, for example, equipment given to the department/school, which is instead subject to the Donations and bequests procedure
- personal recognition of life-event gifts privately funded by colleagues, e.g. for a retirement, baby shower, marriage or birthday.
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Gifts and benefits approver
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A gift and benefit approver is an employee with at least tier 4 Human Resources delegation (DoE employees only) who is the supervisor, or has a higher level of human resource delegation, than the gift recipient or gift giver.
The Chief Finance Officer is the gifts and benefits approver for the Director-General.
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Hospitality
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Refers to any event, including but not limited to, internal or external meetings, seminars, workshops and conferences, where entertainment or catering is provided.
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Official purposes
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Refers to the department’s core objectives and services, as outlined in the department’s strategic plan.
For staff-related expenses:
- includes remuneration in accordance with relevant awards and Enterprise Agreements, expenses related to recognised reward and recognition programs, expenses in line with the Public Service Commission Directives for domestic and international travel expenses for approved travel, and approved professional development expenses
- does not include gifts and benefits over and above entitlements.
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Sensitive position
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Sensitive positions can include decision making, approval, compliance and advisory roles, including, but not limited to, granting licences; inspecting and regulating businesses; giving approvals, for example related to recruitment or purchasing, procurement or tendering; or audit.
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Legislation
Delegations/Authorisations
Other resources
Superseded versions
Previous seven years shown. Minor version updates not included.
4.0 Gifts and benefits procedure
3.0 Receipt of gifts and benefits by employees of the department procedure