OAG: Sensitive expenditure: good practice guide updated

The OAG has updated their good practice guide on controlling sensitive expenditure. The guide provides practical guidance on specific types of sensitive expenditure, outlines the principles for making decisions about sensitive expenditure, and emphasises the importance of senior leaders "setting the tone from the top". It also describes how organisations can take a good-practice approach to policies and procedures for managing sensitive expenditure.

Sensitive expenditure is any spending by an organisation that could be seen to be giving private benefit to a staff member, their family, or friends. It risks harming an organisation's reputation and the public sector more generally - for example, if the expenditure could lead to concerns that the spending is inappropriate or lacks a legitimate business reason. Issues concerning sensitive expenditure arise regardless of how much money is spent. Even a small amount can raise concerns if it appears to be improper.

This is a topic OAG encourages all public organisations to pay close attention to. The public's trust and confidence in the public sector is of critical importance - and mishandling sensitive expenditure poses a great risk to that trust and confidence.

In case you missed it: They've also recently updated their guidance on managing of conflicts of interest, which you can read on their website