We give a complete characterization of Cartan inclusions of finite dimensional -algebras in terms of their inclusion matrices. More precisely, for a unital inclusion with inclusion matrix , where Cartan means that is a \emph{generalised Cartan subalgebra} of in the sense of Exel, we prove that the inclusion is Cartan if and only if for every . We call matrices satisfying this condition \emph{multiplicity free}. Thus, our characterization provides a purely combinatorial criterion for determining when a finite dimensional inclusion is Cartan. We further prove that every Cartan inclusion admits a unique conditional expectation from onto . Conversely, we show that, for unital inclusions of finite dimensional -algebras, the uniqueness of the conditional expectation is sufficient for the inclusion to be Cartan. Consequently, a unital inclusion of finite dimensional -algebras is Cartan if and only if there exists a unique conditional expectation from onto .

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