The Department records details of expenditure on food aggregated with wider costs for events such as conferences and meetings or with general entertainment expenses, as well as being included in individual subsistence claims. Where there is a spend on alcohol, this is also aggregated with costs for conferences and meetings. Consequently, the information requested is available only at disproportionate cost.
All expenditure incurred, including that on food and alcohol, is in accordance with the principles of Managing Public Money and the Treasury handbook on Regularity and Propriety.
In particular, there is a presumption that public money will not be used to purchase alcohol. However, exceptionally, if not providing alcohol to non-civil servants could lead to greater embarrassment for the Department, moderate amounts (in quantity and quality) may be purchased for formal gatherings such as meals or presentations. As with any expenditure on personal entertainment, the reasons are required to be justified.
The Department does not have a specific budget for entertainment. In respect of expenditure, the Department records details of expenditure on entertainment aggregated with costs for events such as conferences and meetings as well as being included in some individual subsistence claims. Consequently, the information requested is available only at disproportionate cost.
All expenditure incurred is in accordance with the principles of Managing Public Money and the Treasury handbook on Regularity and Propriety.