Sensitive expenditure

The public rightly expects all those who spend money collected through rates and taxes to recognise that it's public money. There's heightened sensitivity when public money is spent on items that could personally benefit - or be seen to personally benefit - an individual person.

The basics

The most fundamental fact that applies to all spending by a public organisation is that it is spending public money. The spending has to be able to withstand scrutiny, from Parliament and from the public.

Policies and procedures

Leaders and senior managers can make sensitive expenditure decisions that Parliament and the public respect by dealing with sensitive expenditure properly and prudently.

Types of sensitive expenditure

Public organisations, and individuals making sensitive expenditure decisions, should consider the types of sensitive expenditure outlined in this section. These types of sensitive expenditure are not an exclusive list or a set of rules. Rather, they list issues in the main types of sensitive expenditure as we see them.