28. Inappropriate expense claims or expense claims for personal purchases, is taken very seriously and results in disciplinary action.
Observation:
85.6% of respondents indicated that inappropriate expense claims are taken seriously in their organisation.
This view was shared by senior managers and staff alike and across all sectors.
What some respondents have said:
“Sometimes staff accidentally may claim or put personal expense on c/card due to international nature of role & other circumstances, they will report this if known, all expenses are reviewed & staff always agree to deduction from pay - so further disciplinary action not taken.”
“I believe some areas in my organisation takes such incidents seriously, others might be more inclined to 'sweep it under the carpet'. In my view there needs to be more spot checks done on credit card reconciliations and expense claims than is currently the case.”
“Management have been active in education and monitoring of sensitive expenditure, gifts and Koha. I have heard individual staff describe the fraud policy as very simple "get caught, get sacked". The organisation has also had a history of charging individuals in often talked about cases from 3-5 years ago. “
| Yes | No | Don’t know | Total Count | ||||
|---|---|---|---|---|---|---|---|
| Chief Executive Officer/Managing Director/Principal | 356 | 94% | 7 | 2% | 17 | 4% | 380 |
| Member of the senior executive/leadership team or equivalent | 449 | 92% | 11 | 2% | 29 | 6% | 489 |
| Line manager (if not one of the above) | 169 | 77% | 7 | 3% | 43 | 20% | 219 |
| Administration/Support Services | 151 | 76% | 9 | 5% | 40 | 20% | 200 |
| Operational staff (e.g. Teacher, Analyst, Advisor, Technician, Officer, Engineer, Accountant) | 94 | 69% | 3 | 2% | 39 | 29% | 136 |
| Total | 1,219 | 86% | 37 | 3% | 168 | 12% | 1,424 |
| Yes | No | Don’t know | Total Count | ||||
|---|---|---|---|---|---|---|---|
| Central Government | |||||||
| Autonomous Crown Entities | 50 | 93% | 2 | 4% | 2 | 4% | 54 |
| Central Government - Other | 44 | 98% | 1 | 2% | 0 | 0% | 45 |
| Crown Agents or Companies | 72 | 83% | 2 | 2% | 13 | 15% | 87 |
| Crown Research Institutes | 31 | 84% | 3 | 8% | 3 | 8% | 37 |
| District Health Boards | 58 | 83% | 2 | 3% | 10 | 14% | 70 |
| Government Departments | 116 | 80% | 3 | 2% | 26 | 18% | 145 |
| Independent Crown Entities | 31 | 84% | 2 | 5% | 4 | 11% | 37 |
| Māori Trust Boards | 11 | 100% | 0 | 0% | 0 | 0% | 11 |
| Rural Education Activities Programmes | 9 | 82% | 0 | 0% | 2 | 18% | 11 |
| State-Owned Enterprises | 44 | 94% | 1 | 2% | 2 | 4% | 47 |
| Tertiary Education Institutions | 77 | 85% | 2 | 2% | 12 | 13% | 91 |
| Sub-Total | 543 | 86% | 18 | 3% | 74 | 12% | 635 |
| Yes | No | Don’t know | Total Count | ||||
|---|---|---|---|---|---|---|---|
| Local Government | |||||||
| Airports | 17 | 89% | 0 | 0% | 2 | 11% | 19 |
| Council Controlled Organisations or Council Controlled Trading Organisations | 69 | 92% | 0 | 0% | 6 | 8% | 75 |
| Energy Companies | 21 | 75% | 1 | 4% | 6 | 21% | 28 |
| Fish and Game Councils | 8 | 100% | 0 | 0% | 0 | 0% | 8 |
| Licensing and Community Trusts | 7 | 78% | 0 | 0% | 2 | 22% | 9 |
| Local Authorities | 137 | 81% | 5 | 3% | 27 | 16% | 169 |
| Local Government - Other | 8 | 73% | 0 | 0% | 3 | 27% | 11 |
| Port Companies | 2 | 100% | 0 | 0% | 0 | 0% | 2 |
| Sub-Total | 269 | 84% | 6 | 2% | 46 | 14% | 321 |
| Schools | 407 | 87% | 13 | 3% | 48 | 10% | 468 |
| Total | 1,219 | 86% | 37 | 3% | 168 | 12% | 1,424 |