1
SUMMARY
Travel expenses of the elected
representatives of New Caledonia and
the provinces (North, South, Loyalty
Islands)
2020 - 2024
Reviewed by the Territorial Audit Office,
30
th
of April, 2025
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Warning
This summary is intended to facilitate the reading and use of the full report from the territorial
audit office. Only the full report engages the territorial audit office.
The answers, if expressed, of the administrations, organizations and local bodies concerned
are included after the full report.
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TABLE OF CONTENTS
1
AN
INCREASING
SHARE
OF
ELECTED
OFFICIALS
’
TRAVEL,
CONCENTRATED ON A LIMITED NUMBER OF THEM
.......................................
4
2
A FRAMEWORK TO BE REVIEWED AND TRANSPARENCY TO BE
ENHANCED
......................................................................................................................
6
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The territorial audit office is publishing its first audit on a topic resulting from a contribution
submitted on the platform of the financial jurisdictions in 2023, concerning the travel expenses
of elected officials. Travel expenses, whether for staff and even more so when it comes to
elected officials, members of institutions, or customary chiefs, are expenses that can be
qualified as sensitive, meaning that the public may feel either that their utility is not
demonstrated or that they are not carried out in the general interest. The territorial
audit office’s
intervention therefore aims to provide, in a reliable and transparent manner, information on the
amount of these travel expenses and their evolution, and, if necessary, to make
recommendations to improve their control and the transparency of the information provided.
1
AN INCREASING SHARE OF ELECTED OFFICIALS
’ TRAVEL,
CONCENTRATED ON A LIMITED NUMBER OF THEM
Based on the amounts recorded in the accounts, and subject to their reliability, which the
territorial audit office emphasizes the importance of, the travel expenses of the staff and
elected officials of New Caledonia and the provinces, as well as their collaborators, average
534 million CFP per year between 2019 and 2024, or 3.3 % of general expenditures. Mission
and travel expenses for elected officials, members of institutions, and customary chiefs
account for slightly less than a quarter of this amount, or nearly 120 million CFP (22 %). These
expenses grew significantly after the health crisis and, on average in 2022 and 2023, exceeded
their 2019 level by 16 %. Over these two fiscal years, their share is five times higher than that
of the elected officials of French Polynesia in general expenditures, although the comparison
between the two territories has certain limitations.
After analyzing the information provided by New Caledonia and the provinces as part of this
targeted audit on the travel of elected officials, members of institutions, and general
secretariats
—
representing 34 % of the travel expenses of these collectivities between 2020
and 2023
—
the territorial audit office notes that they are primarily borne by New Caledonia,
particularly the congress and the government, for whom they represent, on average in 2022
and 2023 (fiscal years not affected by the health crisis), approximately 62 million CFP and 56
million CFP per year, respectively.
Evolution of travel expenses for elected officials of assemblies and executives,
their collaborators, and general or deputy secretaries.
Source: Territorial audit office based on information provided by the local authorities
For the Northern province and the Loyalty Islands province, the travel of elected officials and
their collaborators primarily involves domestic travel (respectively 88 % and 52 % on average
0
50
100
150
200
250
300
2020
2021
2022
2023
MF CFP
New Caledonia
South province
North province
Loyalty islands province
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in 2022 and 2023), whereas it is predominantly travel outside the territory for New Caledonia
and the Southern province (respectively 60 % and 96 %).
Distribution of domestic and out-of-territory travel for New Caledonia and the
provinces
Source: Territorial audit office based on information provided by the local authorities
To limit the financial burden of travel expenses, the territorial audit office recommends that
New Caledonia and the provinces increase the use of video conference, particularly for
preparatory or technical meetings.
Finally, the territorial audit office notes that travel, particularly outside the territory, is carried
out by a limited number of individuals within each institution.
6
6
3
19
27
5
8
29
33
15
18
71
93
-
50
100
150
200
250
300
2020
2021
2022
2023
MF CFP
North province out-of-territory
South province domestic
Loyalty islands province out-of-territory
Loyalty islands province domestic
South province out-of-territory
South province domestic
New Caledonia out-of-territory
New Caledonia domestic
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Number of trips carried out between 2020 and 2024 by institution, number of
individuals concerned, and total cost in million CFP (bubble size)
Source: Territorial audit office based on information provided by the local authorities
On average, these individuals carried out 2.8 trips between 2020 and 2024, at an average
cost of 0.8 million CFP per trip.
2
A FRAMEWORK TO BE REVIEWED AND TRANSPARENCY TO BE
ENHANCED
Travel expenses are sensitive expenditures on which citizens expect particular efforts in
control and transparency from elected officials, who have a duty of exemplary conduct in this
matter. Based on the findings, including examples of best practices in Australia, New Zealand,
or mainland France, the territorial audit office puts forward several recommendations. The first
recommendation is that local authorities review the deliberations governing the coverage of
travel expenses to limit the use of business class flights and implement a system for
reimbursing overnight stays and meal expenses based on receipts and capped amounts.
The territorial audit office also recommends, for the most significant trips, particularly outside
the territory, enhancing transparency by requiring elected officials and concerned staff to report
on the results achieved for each trip and regularly publishing synthetic information on the
progress of trips and their costs on the local authorities' websites.
Congress; 117,7
Customary senat; 7,8
Competition authority;
6
North province; 6,5
Government; 73,9
Economic, social and
environmental council;
4,7
South province; 83,4
Loyalty islands
province; 57,7
-10
0
10
20
30
40
50
60
70
-50
0
50
100
150
200
Number of people
Number of trips
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Some reimbursements are made when the purpose or duration of the trip does not seem
consistent with the general interest of the collectivity. The territorial audit office notes, in
particular, the financial weight of trips for institutional discussions in Paris or to be present in
the United Nations bodies dealing with the issue of decolonization, which represented
approximately 19 % and approximately 6.5 % of the travel expenses of elected officials and
their collaborators between 2021 and 2023.
Coverage of travel for institutional discussions and before the United Nations
bodies
In F CFP
2021
2022
2023
Institutional
discussions in
Paris
Congress
6 583 502
8 788 535
21 915 351
Government
3 392 480
4 153 612
19 752 540
Economic, Social and Environmental Council
1 569 585
South province
3 607 380
14 323 189
18 117 650
Loyalty islands province
876 635
1 299 075
5 260 878
North province
-
-
4 711 932
TOTAL
14 459 997
30 133 996
69 758 351
Travel to the
United Nations
bodies
Congress
5 674 086
14 853 918
1 925 249
Government
3 000 660
3 400 695
781 900
South province
2 938 640
3 226 377
2 754 239
Total
11 613 386
21 480 990
5 461 388
Source : Territorial audit office based on information provided by the local authorities
Without underestimating the political importance of these meetings, the territorial audit office
believes that New Caledonia and the provinces must stop reimbursing expenses that do not
correspond to the general interest they represent. Furthermore, the territorial audit office invites
them to establish a code of ethics and an ethics officer for staff and elected officials, which
could be shared among local authorities for greater efficiency, and to disseminate information
on the declaration obligations to the High Authority for Transparency in Public Life that apply
to representatives of interests, including those acting on behalf of foreign clients as of July 1,
2025.
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The territorial audit office therefore issues a legal reminder and six performance
recommendations aimed at ensuring greater control and transparency of the travel expenses
of the elected officials of New Caledonia and the provinces.
RECOMMENDATIONS
Recommendation No. 1.
(New Caledonia, provinces, Customary Senate, Economic, Social
and Environmental Council) Replace in-person meetings with video conferences for domestic
travel whenever possible. (deadline 2026).
Recommendation No. 2.
(New Caledonia, provinces) Review the conditions for covering
transportation costs and reimbursing overnight and meal expenses for elected officials,
members of institutions, and general secretariats, whether for domestic or out-of-territory
travel, by requiring expense justifications, capping reimbursements, and strictly limiting the
choice of business class for flights. (deadline 2026).
Recommendation No. 3.
(New Caledonia, provinces) Implement a mandatory procedure for
reporting the objectives, progress, and results of trips undertaken and publish a summary of
these and the expenses incurred for the most significant trips or those carried out by individuals
in charge of certain functions. (deadline 2026).
Recommendation No. 4.
(New Caledonia, provinces) Cease all reimbursement of expenses
related to trips or missions that are not carried out within the framework of a general interest
objective or project supported by the collectivity or according to the procedures provided,
ensure that the most economical options are retained, and strengthen the control of
justifications. (deadline 2026).
Recommendation No. 5.
(New Caledonia, Northern Province, and Loyalty Islands Province)
Establish a code of ethics and an ethics officer for elected officials and staff. (deadline 2026).
Recommendation No. 6.
(New Caledonia, provinces) Remind elected officials of the
provisions applicable to representatives of interests. (deadline 2026).
LEGAL REMINDER
Legal Reminder No. 1.
(Loyalty Islands Province): Ensure compliance with the budgetary and
accounting instruction M52 adapted to New Caledonia for recording travel expenses. (deadline
2025).
1
PRESS RELEASE
The territorial audit office publishes its first audit on a theme
resulting from a contribution submitted on the platform of financial
jurisdictions in 2023 and calls for greater transparency regarding the
travel expenses of elected officials
A growing weight of travel, concentrated on a limited number of elected officials
Based on the amounts charged in accounting, the travel expenses of the staff and elected
officials of New Caledonia and the provinces, as well as their collaborators, represent an
average of 534 million CFP francs per year between 2019 and 2024, or 3.3 % of general
expenses. The travel expenses of elected officials, members of institutions, and customary
chiefs account for just under a quarter of this amount, or nearly 120 million CFP francs per
year (22 %). These expenses grew significantly after the health crisis, exceeding their 2019
level by an average of 16 % in 2022 and 2023.
The territorial audit office notes that these expenses are primarily borne by New Caledonia,
particularly the Congress and the Government, for whom they represent an average of nearly
62 million CFP francs and 56 million CFP francs per year in 2022 and 2023, respectively. The
travel of elected officials and their collaborators in the North province and the Loyalty islands
province is mainly for domestic travel, while it is predominantly for travel outside the territory
for New Caledonia and the South province. To limit the financial impact of these expenses,
the territorial audit office recommends promoting the use of videoconferencing for
preparatory or technical meetings.
The territorial audit office notes that certain expenses, such as travel for institutional
discussions in Paris or United Nations bodies dealing with decolonization, represent a
significant financial burden.
A framework to be reviewed and transparency to be developed
Travel expenses are sensitive expenditures for which citizens expect particular efforts in terms
of control and transparency from elected officials. The territorial audit office makes several
recommendations, including reviewing the deliberations governing the reimbursement of
travel expenses, opting for the least costly travel solutions, and implementing a system for
reimbursing overnight stays and meal expenses based on receipts and capped limits.
The territorial audit office also recommends enhancing transparency by implementing a
system for reporting the results achieved and the costs incurred for each trip and regularly
publishing synthetic information on the websites of the institutions. Finally, the territorial
audit office calls for the cessation of any reimbursement for travel that does not serve the
general interest of the community, the establishment, where they do not exist, of a code of
ethics and an accessible ethics officer for both elected officials and agents, and the reminder
to elected officials of the obligations imposed on representatives of interests.
Read our full report