List of our sensitive expenditure resources

A list of our reports, articles, blog posts, and published letters 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.

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...