List of our sensitive expenditure resources

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