Entertainment can be a lot of form. Besides directly paid for real entertainment, it can also use for other purpose with the name of entertainment. Like the Hundred + of Japs businessmen visited Malaysia with their PM, to make that happen, not RM1 or 2 millions can do it. Those high end level of people needed to be paid high end level of price (it was known because the group was big and on newspaper). Other than that, some sectors need emergency help but need long time to get an approval from the gov to get the resource. So, in this case, for example, minister from another sector can call up someone to sponsor/support 1st, then channel back some money by using the entertainment allocation. If direct related, then can use the contract awarding tactics or etc. This will increase the liquidity and maintain certain level of emergency respond speed. OKT had demonstrate 1 time before he stepped down, by collected RM8mil for a school with few phone calls in a short time. A corporate company, gov bodies and etc can allow an entertainment claims is not purposely for entertainment. The money is not use for buying movie tickets for girl friend. Maybe can use for buying nice clothing or book room in 4 seasons hotel when meeting some world's top elites or leaders in somewhere, buying lunch for down line for boosting the working spirits, or etc. But this made a loop hole for some people to be able to abuse the fund.
Like a half bail water mechanic who don't know what is the different between open end spanner and ring spanner because both also design and made for the same size bolt only. Entertainment expenses is a good tool. But good tools require a good person who knows how to use it before can do a good job. Reducing the entertainment expenses is just like a mechanic to be asked to reduce the quantity of his tools. Till this level, I think you should know who is direct benefited at the end of the question.
Like a half bail water mechanic who don't know what is the different between open end spanner and ring spanner because both also design and made for the same size bolt only. Entertainment expenses is a good tool. But good tools require a good person who knows how to use it before can do a good job. Reducing the entertainment expenses is just like a mechanic to be asked to reduce the quantity of his tools. Till this level, I think you should know who is direct benefited at the end of the question.