Update to our sensitive expenditure good practice guidance

Public trust is built and maintained when public money is spent in ways that can withstand scrutiny. Decisions to spend public money should be, and be seen to be, impartial.

We have updated our good practice guidance on sensitive expenditure to ensure consistency and alignment with our recent guidance on managing offers.

The principles and expectations in our guidance have not changed. Public spending must have a justifiable business purpose, be impartial, show integrity, and be moderate, transparent, and properly authorised.

We encourage all public organisations to:

• revisit this guidance;
• refresh their internal policies and training;
• check that approval, disclosure, and record-keeping practices are current and consistently applied (including those that cover gifts, hospitality, and other offers).

The Office will refer to this guidance in our annual audits, inquiries, performance audits, sector engagement, and other work.

Public Sector Integrity Day this Friday 20 February is a reminder that strong integrity practices protect public trust. Learn more here: https://oag.parliament.nz/events/integrity-day