Sensitive Expenditure

The Invercargill City Council has a Sensitive Expenditure Policy which sets out the principles and decision guidelines for sensitive expenditure. This policy applies to all elected members, employees and contractors of the Invercargill City Council.


Sensitive expenditure is defined as 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. Sensitive expenditure will have one or more the following attributes:

  • Results in a perceived or real benefit to the individual.
  • May be an unusual expenditure item for the Council.
  • Does not directly align with the core business of the Council or has a poor link to the business purposes of the Council. Usually a discretionary expenditure item.
  • Is likely to be difficult to justify to the public.
  • May involve a perceived or real conflict of interest (legal or ethical).
  • May be considered an extravagant or immoderate expenditure.


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


For more information on this subject, please refer to the Sensitive Expenditure Policy on our Policies page.