I refer the hon. Member to the answer given to the hon. Member for Runnymede and Weybridge (Mr. Hammond) on 27 February 2008, Official Report, column 1594W.
The Department does not record expenditure for entertainment on its finance systems and the figures in the earlier reply relate to hospitality. Changes in coding parameters on the Departments financial systems mean that figures for earlier years can be provided only at disproportionate cost.
All expenditure on hospitality is made in accordance with published departmental guidance on financial procedures and propriety, based on principles set out in Government Accounting and the Treasury handbook on Regularity and Propriety.