Department budget holders are responsible for ensuring that in considering proposals relating to the expenditure of alcohol for hospitality, all relevant financial implications, including those relating to propriety, regularity and value for money, are taken into account.
They are also responsible for ensuring the accuracy of the information held on the accounting system for their area and, where applicable, that accounting records are maintained in a form suited to the requirements of management as well as in the form prescribed for published accounts.
Home Office expenditure on alcohol for hospitality purposes conforms to departmental guidance on financial procedures and propriety, which complies with the principles of Managing Public Money and the Treasury handbook on Regularity and Propriety.
The definition of hospitality includes the provision of drink for non civil servants where it is beneficial to the interests of the Department.