The Department for Work and Pensions does not currently keep a separate record of expenditure on alcohol for hospitality purposes. Such expenditure is included within the hospitality account. The Department’s current intention is not to subdivide further this analysis of expenditure as it is likely to require significant additional administration and be unlikely to be accurate.
All expenditure on hospitality is made in accordance with published departmental guidance on financial procedures and propriety, based on the principles set out in Government Accounting. Accordingly, alcohol is provided only as an exception and only with the specific written authority of a small number of designated senior civil servants.