The Department for Work and Pensions maintains a separate account code within its ledgers in order to capture departmental expenditure on official hospitality.
The Department does not currently keep a separate record of expenditure on alcohol for hospitality purposes. Such expenditure is included within the hospitality account referred to above.
The Department for Work and Pensions does not have a separate or identifiable account code in departmental finance records to distinguish ministerial hospitality from other forms of hospitality. To try and identify any such expenditure would incur a disproportionate amount of time and cost.
All spending on official entertainment is made in accordance with the principles set out in “Managing Public Money”.