MOD budget managers are required to retain the original claim forms for the reimbursement of official entertainment, and supporting evidence, for a minimum of seven financial years. The supporting evidence will show where authorisation has been given for both the consumption of alcohol at public expense and any incidental expenditure (such as service charges).
Expenditure on official entertainment is recorded as a single discrete item in the MOD’s Chart of Accounts (Joint Service Publication 530) and reported annually in the MOD’s Departmental Resource Accounts, most recently on page 298 of the Annual Report and Accounts 2007-08 (HC 850-1).
The regulations on the provision of official entertainment at public expense are set out in chapter 45 of the MOD’s Financial Management Policy Manual (Joint Service Publication 462).
Copies of all publications referred to are available in the Library of the House.