Sensitive expenditure

A list of our content (including reports, articles, blog posts, and published letters) about sensitive expenditure (spending that could be seen as having a private benefit).
Inquiry into the University of Auckland’s decision to purchase a house in Parnell

November 2020: In November 2019, the University of Auckland purchased a house in Parnell for about $5 million. The University said the house would be used for accommodation, business-related operations, and functions. We have looked at how the University managed the purchase of the Parnell house from a sensitive expenditure perspective.

Controlling sensitive expenditure: Guide for public organisations

October 2020: Sensitive expenditure is any spending by an organisation that could be seen to be giving private benefit to a staff member, their family, or friends. It risks harming an organisation’s reputation and the public sector more generally. This guide provides practical guidance on specific types of sensitive expenditure and outlines the principles for making decisions about sensitive expenditure.

Inquiry into Alpine Energy Limited's decision to install solar equipment at a senior executive's house

December 2019: Concerns were raised with us about certain procurement practices carried out by Alpine Energy, including a decision to install solar energy equipment on an employee’s house as part of a solar energy trial. We were interested in this decision because it raised questions about sensitive expenditure. Sensitive expenditure is a particular risk in the public sector – if it is not recognised and properly managed, public trust and confidence can quickly be eroded, regardless of the amount of money spent.

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...