Premier Jennifer Smith - who it was revealed yesterday overspent more than $61,000 of taxpayers' money on parties last year - has spent more than $100,000 on flowers, it was claimed yesterday.

As MPs approved an overspend of $61,540 at the Cabinet Office for entertaining in 1999-2000, Opposition Leader Pamela Gordon alleged the Premier had spent $100,000 on flowers for the Cabinet Office, her official residence, Camden, and her private residence, The Laurels.

She challenged the Premier, who has been dogged by controversy over her taste for champagne and expensive living, to correct her allegations, but Ms Smith made no response.

The claims came in the House of Assembly in the early hours of yesterday as MPs approved supplemental Progressive Labour Party spending of $5,938,380 for 1999-2000.

Ms Gordon claimed the Cabinet Office had asked for approval of overspends of $1.4 million in this year, and yesterday was the third supplemental estimate from Ms Smith's office.

And she said it was "sinful and shameful'' that the Premier was squandering taxpayers' money on more lavish parties and flowers when Government had other more pressing priorities.

She told MPs: "It has been alleged by very reliable sources that the bill from Cabinet Office, the Laurels and Camden is in excess of $100,000 for flowers.

"The Premier can very easily stand up and correct me. When we hear about this, and the necessity for proper planning, we must wonder why we hear about this extra partying. What we've heard about are items that deal with partying. That's basically it.''

Ms Smith told MPs the overspend of $61,540 in 1999-2000 was for receptions for Cup Match, Labour Day, Honorary Consuls and the Seniors' Tea Party.

She said seniors had appreciated being able to drink out of china tea cups at the reception rather than paper cups, and that the overspend reflected the PLP's more "inclusive'' approach to Government entertaining.

She said $10,300 of the overspend was on invitations and the Christmas card list, $21,000 was on entertainment rentals, set-up costs and flowers, $28,500 was on food, and $1,740 on gifts.

''We have opened official functions to a wider audience than before to meet Government aims of a more inclusive government,'' said Ms Smith.

But Ms Gordon said: "It might be important to make people feel important about themselves, but we've got more important issues.

"Surely we can find something more lasting for seniors than china at the table. It's absolutely shocking that there is pride at putting forward these numbers.

"We have had five (supplemental) estimates for $26 million for 1999-2000. That's phenomenal. We've heard about the scissorman (cutting red tape and waste) and Government also has to lead by example through Cabinet Office where there is a leader, and (yet) there is greater spending on things which are not of major importance for the country.

"We can understand if it's things like housing or pensions or hospitals, so that people that are suffering can be lifted up.

"But its sinful and shameful that $1.4 million (is overspent) in the Cabinet Office - then we hear things like there were tea cups and flowers for parties and more parties.

"That's obviously Government's idea of 'inclusive': have more opportunities for parties. This is completely unacceptable.''

At the Budget in February, Government reduced the duty on cut flowers from 33.5 percent to 22.25 percent.

The other overspends which MPs approved were $468,920 for removing Government archives; $22,395 from Development and Opportunity for the Portuguese celebrations; $71,573 for Customs; $49,517 for the Tax Commissioner; $240,572 for computer services; $47,940 for Ministry of Education headquarters; $165,636 for the Health Department; $2,191,057 for the hospitals; $27,170 for Defence; $489,102 for prisons; $211,833 for Immigration; $175,021 for Fire services; $95,597 for Marine and Ports; $100,133 for Transport Control; $1,108,053 for Public Transport; and a further $412,321 in capital spending.