Appendix 2: Other sources of advice

Controlling sensitive expenditure: Guidelines for public entities.
  • Cabinet Office Circular CO(06)8, Fees Framework for Members of Statutory and Other Bodies Appointed by the Crown, available at
    • The Fees Framework sets out the approach and expectations for setting fees and allowances for members of all statutory bodies, non-statutory bodies, and committees in which the Crown has an interest.
  • Crown Company Monitoring Advisory Unit, 2004, Crown Company Directors’ Fees and Reimbursement Guidelines, Wellington, available at
    • This document sets out the shareholding Ministers’ expectations for the payment of directors’ fees and expenses. The advice is intended to be used by chairpersons, directors, and managers of Crown entity companies and State Owned Enterprises.
  • Institute of Internal Auditors New Zealand Incorporated, 1996, A Management Guide to Discretionary Expenditure, Auckland.
    • This document outlines areas of potential risk and provides ideas and examples of good discretionary expenditure practice.
  • Ministry of Education, 2005, Financial Information for Schools Handbook, Wellington, available at
    • This handbook is intended to be a single reference point for school trustees, principals, and administrators, and covers some aspects of sensitive expenditure.
  • State Services Commission, 2005, New Zealand Public Service Code of Conduct, Wellington, available at
  • State Services Commission, 2006, Board Appointment and Induction Guidelines, Wellington, available at
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