||<p>The Department does not hold central records for expenditure on refreshments. However,
the following restrictions apply to all staff with effect from August 2010:</p><p>
</p><ul><li>No lunches, tea or coffees can be ordered for any internal meeting (i.e.
a meeting between MoJ staff). Water is freely available in our offices.</li></ul><p>
</p><ul><li>For all external meetings (i.e. a meeting between MoJ staff and external
stakeholders), lunch, tea and coffee purchases require Director-level sign-off and
are only allowed in exceptional circumstances.</li></ul><p> </p><p>To provide information
on departmental expenditure on refreshments would involve disproportionate cost.</p>