Sensitive Expenditure

The Office of the Auditor General defines sensitive expenditure as follows: Sensitive expenditure is expenditure by a public entity that provides, has the potential to provide, or has the perceived potential to provide a private benefit to an individual staff member of a public entity that is additional to the business benefit to the entity of the expenditure.

It also includes expenditure by a public entity that could be considered unusual for the entity’s purpose and/or functions.

Under ICC policy, Sensitive Expenditure is spending by the Council that could be seen to give some benefit to an elected member or employee, or could be considered unusual for the Council.

Council’s Risk and Assurance Committee has oversight into areas of Council expenditure that could be considered sensitive. From 6 March 2019 the Risk and Assurance Committee will consider a report on Sensitive Expenditure as a standing item. The report will focus on key areas of Council that may be subject to increased scrutiny, with these being:

  • Group Manager Customer and Environment
  • Group Manager Finance
  • Group Manager Infrastructure
  • Group Manager Leisure and Recreation
  • Chief Executive
  • Councillors
  • Mayor

The reports on Sensitive Expenditure are published below: