June 2019: This guide is intended to help public sector employers when considering making a severance payment to a departing employee. It replaces our 2012 publication, and has been updated to reflect more recent case law and changes in accounting standards.
A list of our severance payments resources
January 2019: Audit New Zealand (a business unit of the Controller and Auditor-General) was asked by the chairman of Waikato Institute of Technology to carry out additional assurance work in conjunction with the 2017 annual audit. This report sets out Audit New Zealand's findings about certain travel expenses and redundancy and severance payments.
Local government: Results of the 2016/17 audits.
Local government: Results of the 2016/17 audits.
Local government: Results of the 2014/15 audits.
Local government: Results of the 2004-05 audits.