Shiplee put in a bill for £29,000 over the last two years, with his biggest outlay being £1,200 for a dinner at Somerset House for JCB employees.
In contrast a big bill for his chairman John Armitt was £230 for a lunch with a BBC journalist and an MP.
Shiplee’s JCB dinner was a thank you to the plant manufacturer for helping establish a plant drivers' training facility at the Olympic Park to meet a specific skills shortage.
"Entertainment is an important part of building relationships," an ODA spokesman said. "Howard Shiplee's expenditure with JCB was a meal for 19 people who helped establish a training school on the Olympic Park and provided £800,000 worth of brand new equipment to be used for training, free of charge."
Overall ODA employees have claimed expenses worth £109,307 over two years.
"It should be noted, that while both the chairman and chief executive (David Higgins) are entitled to a car and driver as part of their remuneration package they do not take this up and use public transport wherever possible," said the ODA spokesman.