Sensitive expenditure reports

Controlling sensitive expenditure: Guidelines for public entities

February 2007: These guidelines are our view of good practice that public entities should use to control sensitive expenditure. The guidelines outline expectations and guidance that we may use when carrying out performance audits or inquiries, or in annual financial audits...

Inquiry into certain aspects of Te Wānanga o Aotearoa

December 2005: This audit and inquiry followed a request for assurance from the then Associate Minister of Education (Tertiary Education). There were concerns about possible conflicts of interest in transactions worth large sums of money. Other issues emerged as we began our inquiry...

Cambridge High School's management of conflicts of interest in relation to Cambridge International College (NZ) Limited

October 2005: The findings of this inquiry highlight the need for schools to carefully consider the ethical dimensions of conflicts of interest...

Part 6: Board chairpersons’ expenses

Central government: Results of the 2003-04 audits.

New Zealand Trade and Enterprise: Administration of the Visiting Investor Programme

December 2004: We looked at the establishment of the Visiting Investor Programme, the policies and procedures governing it, how it has operated, and its evaluation. We also examined the expenditure incurred, and considered whether or not it was appropriate...

Conflicts of interest - A guide to the Local Authorities (Members' Interests) Act 1968 and non-pecuniary conflicts of interest

August 2004: This booklet is a guide to the law about conflicts of interest for members of the governing bodies of territorial authorities, regional councils, tertiary institutions, and those other public bodies that are covered by the Local Authorities (Members’ Interests) Act 1968...

Inquiry into Expenses Incurred by Dr Ross Armstrong as Chairperson of Three Public Entities

December 2003: The matter of Dr Armstrong's expenses was the subject of a complaint to us by Hon Murray McCully MP following parliamentary and media comment. These events prompted us to instigate a detailed review in order to address more fully the issues raised...

Inquiry into Public Funding of Organisations Associated with Donna Awatere Huata MP

November 2003: In January 2003, Hon Richard Prebble MP, leader of the ACT New Zealand parliamentary party, asked the Auditor-General to inquire into certain allegations of financial impropriety involving one of his party’s list members, Donna Awatere Huata MP...

Certain Matters Arising from Allegations of Impropriety at Transend Worldwide Limited

December 2002: After its 2000-01 financial review of New Zealand Post, the Finance and Expenditure Committee recommended that we provide assurance that Transend has made improvements to its policies and procedures, following allegations about its operations...

Severance Payments in the Public Sector

May 2002: "Golden handshake" payments have come regularly to our attention over the past few years. In this document we report, in general terms, on the lessons that can be drawn from some of these cases...

Inquiry into events surrounding the chartering of aircraft by the Department of Work and Income

October 1999: This report sets out the results of our inquiry into the circumstances surrounding the chartering of aircraft by the Department of Work and Income to enable its service centre managers to attend a course at Wairakei Resort on 3 and 4 June 1999...

Follow-up Inquiry into Financial Management by Te Mangai Paho

April 1997.

Report on financial management by Te Mangai Paho

May 1995.

Expenditure on the Base Commander's residence at RNZAF Ohakea

March 1994.