Controlling sensitive expenditure: Guidelines for public entities.

We thank those organisations whose publications, reports, policies, and views we examined, or discussed with them, before we published these guidelines. The organisations include:

  • Audit Office of New South Wales
  • Office of the Auditor General of Canada
  • Australian National Audit Office
  • Cabinet Office
  • Crown Company Monitoring Advisory Unit
  • Government Accountability Office (United States of America)
  • Independent Commission on Good Governance in Public Services (United Kingdom)
  • New Zealand Institute of Chartered Accountants
  • Institute of Internal Auditors New Zealand Incorporated
  • Ministry of Education
  • Ministry of Justice
  • National Audit Office (United Kingdom)
  • Public Audit Forum (United Kingdom)
  • Queensland Audit Office
  • State Services Commission
  • Te Puni Kōkiri
  • Treasury Board of Canada Secretariat.

While we considered material from, and the views of, these organisations, the content of these guidelines is our own.

We also thank those organisations who commented on an earlier draft of these guidelines. In particular, we would like to thank the Institute of Internal Auditors New Zealand Incorporated and the State Services Commission.

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