The Department of Home Affairs has justified spending more than $450,000 on wining and dining, while splashing a further $100,000 on office upgrades last year.

The department have been forced to defend its spending in the 2017/18 financial year after details of single dinners costing more than $60,000 sparked uproar this morning.

Labor have described the spending of taxpayer money as "excessive and completely unacceptable", however the department has claimed it is "reasonable and requisite for the corporate functions of a government department".

The Home Affairs department, led by minister Peter Dutton, spent more than $450,000 on corporate hospitality in financial year 2017/2018. (AAP)

"Spending on hospitality for the 2017-18 financial year is proportionate to the scale of the department's broad national security mandate, and the stakeholder management and footprint required to deliver its objectives," a spokesman for the department said in a statement on Friday.

In Labor's, mind it most certainly didn't "pass the pub test".

Shadow Immigration Minister Shayne Neumann is accusing the Home Affairs Minister of prioritising entertainment and furniture over national security.

"Is this overspending one of the reasons why the Australian Border Force fleet had to stop patrols to save money on fuel? Is it the reason why Peter Dutton cut frontline ABF staff at Australian airports over the Christmas period?" Mr Neumann said in a statement on Friday.

"This exorbitant spending follows the Department of Home Affairs spending over $2.7 million in external legal services to fight their own departmental staff."

Shadow Immigration Minister Shayne Neumann accused the Home Affairs Minister of prioritising entertainment and furniture over national security. (AAP)

The figures were revealed after questions were posed by Labor senator Catryna Bilyk during Senate Estimates.

Mr Neumann has queried why no details were available on who attended the dinners.

BREAKDOWN OF SPENDING:

* $452,922.39 on corporate hospitality including one $60,000 dinner with representatives of World Customs Organisation in Cairns

* $35,000 entertaining officials from Oceania Customs Organisation in Melbourne

* $43,000 on office storage units, $13,000 on meeting room chairs, $9000 on two sofas and $1400 on one coffee table.