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:

  • Director of Finance
  • Director of Environmental and Planning Services
  • Director of Works and Services
  • Chief Executive
  • Councillors
  • Mayor

The reports on Sensitive Expenditure are published below:

6 March 2019 – Risk and Assurance – Sensitive Expenditure

6 March 2019 – Appendix 1 – Sensitive Expenditure 01 Nov 18 to 31 Jan 2019