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He AratohuA guide on integrity and conduct
  1. Section 01
    Ngā Paerewa mō te Ngākau Tapatahi me te WhanongaStandards of Integrity and Conduct
    1. 1.1
      Te Tauaki Whanonga mā ngā Kaimahi MinitaCode of Conduct for ministerial staff
    2. 1.2
      Te Tauaki Whanonga mā ngā Mema Poari o ngā Hinonga KaraunaCode of Conduct for Crown entity board members
    3. 1.3
      Code of Conduct for the Directors of Public Finance Act 1989 Schedule 4A Companies
  2. Section 02
    Ngā Paerewa kia TutukiModel standards
    1. 2.1
      Te Mahi me ngā MōrehuWorking With Survivors
    2. 2.2
      Positive and safe workplaces
    3. 2.3
      Speaking up in the Public Sector
    4. 2.4
      Te whakatūturu ohumahiWorkforce assurance
    5. 2.5
      Ngā Tauaki pāngaConflicts of interest
    6. 2.6
      Ngā takoha, ngā takuhe me ngā whakapaunga a Te Tumu WhakahaereChief executive gifts, benefits and expenses
    7. 2.7
      Te kohi pārongo me te whakapono ki te KāwanatangaInformation gathering and public trust
  3. Section 03
    He ārahitangaGuidance
    1. 3.1
      He ārahitanga pōtitanga whānuiGeneral election guidance
    2. 3.2
      Pāpāho pāporiSocial media
    3. 3.3
      He Aratohu Whakatairanga Pānui KāwanatangaGuidelines for Government Advertising
    4. 3.4
      Te āhua o te whakapau pūteaSensitive expenditure
    5. 3.5
      Te utu whakapati me te whakakonukaBribery and corruption
    6. 3.6
      He kōrero hāngai me te tautiakitanga kaupapa hereFree and frank advice and policy stewardship
    7. 3.7
      Ngā āpiha me ngā komiti whiriwhiriOfficials and select committees
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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 if spending could lead to concerns that it’s inappropriate or without a legitimate business reason. Issues concerning sensitive expenditure can arise regardless of how much money is spent. Even a small amount can raise concerns if it appears to be improper. All public servants need to ensure any expenditure decisions they’re making can withstand both parliamentary and public scrutiny.

The Office of the Auditor-General provides guidance for making sensitive expenditure decisions. This guidance outlines the considerations and principles all public servants should have in mind when making expenditure decisions.

Controlling sensitive expenditure: Guide for public organisations - Office of the Auditor-General

  1. Section 3.3
    He Aratohu Whakatairanga Pānui KāwanatangaGuidelines for Government Advertising
  2. Section 3.5
    Te utu whakapati me te whakakonukaBribery and corruption