The report, parts of which were redacted, including an interview that was conducted with Ms Te Huia and witness statements, noted there was other evidence to show that funds were being used for entertainment, social events and purchases without identifying what the money was being spent on.
These included sums of $880 and $464 for staff Christmas and social events, and other withdrawals from the NZCU account, some as large as $1000, without any explanation or receipts detailing the purchases.
The report said that for a significant period of time in 2016 through to early 2017 consistent reconciliations appeared not to have been completed at all.
Ms Te Huia's distanced herself from the bank account, saying she had left it to others to administer because she had a far greater budget to deal with, the report said.
A witness told investigators they were adamant all withdrawals were at Ms Te Huia's instruction and before the introduction of an eftpos card, NZCU would telephone and require verbal confirmation from Ms Te Huia before processing the cash withdrawal.
The report stated that staff both past and present from the whare were apprehensive that the NZCU account had been created in an individual's name to process DHB funds.
Some of those staff told the investigation they did not take the matter further because of Ms Te Huia's expressed and implied intention to become the next chief executive of the DHB.
The report recommended that disciplinary action could be instigated against Ms Te Huia on a number of matters, and that the breaches fell into the range of serious misconduct, which could justify the termination of her employment.
Ms Te Huia, who led projects at a local and national level for the DHB during her time there, resigned in December last year, and it was understood she finished up this month.
She said that the review had not been concluded and that while there appeared to be issues raised in the report about poor management practice, breach of policy, and inappropriate use of funds, there were no issues of funds misappropriation for her own pecuniary gain.
"However there were issues with poor management practice and as a member of the senior management team I take responsibility for that and that is why I have resigned."
Because of that early resignation she said she had not had an opportunity to respond to a number of allegations raised in the report, and that she would fully co-operate with ongoing investigation.
Among the recommendations, the report authors said a review of the process and management of all funds received at the whare should be undertaken and comprehensive and specific systems be documented to properly monitor the movement of funds.
They said the breaches fell into the range of serious misconduct, which was sanctionable by termination of employment, and also recommended further investigating losses that had occurred at the whare.
DHB chief executive Kevin Snee said the initial report disclosed various matters that had given rise to further questions, which the DHB had asked the author of the initial report to inquire further into, as well as providing the DHB with confidence that any cash collected met rigorous scrutiny.
"The DHB has acted appropriately and swiftly as soon as it was made aware of the issues and is continuing to inquire further. Next steps, including any involvement of other agencies, will be considered and determined once the DHB has received the further report."
He said he could not give a precise date on when that further report was expected, but that it was a priority.
DHB chairman Kevin Atkinson said he was not in a position to comment while the investigation into a range of issues that were discovered was still going.
"Until that's complete I do not want to be put in a position of prejudice on the outcome of the investigation."
Former Hastings mayor and current Tukituki National MP Lawrence Yule said he was saddened to read about the investigation in the media.
He noted that Ms Te Huia had spent 18 years at the DHB, and had also contributed to Maori health and wellbeing through other roles such as being on the Hastings District Council Maori joint committee and U-Turn trust.
"I think she has done a lot of great work for Maori and been a huge influence on Maori health with her pragmatic approach."
The New Zealand Taxpayers' Union said Hawke's Bay taxpayers deserved a refund.
Executive director Jordan Williams said that if Ms Te Huia could not provide evidence that her cash withdrawals were for legitimate spending, she should pay the money back.
"It's not good enough to just say 'she's gone now' when the taxpayer is still owed money. If this isn't resolved, then the DHB should involve the police."
Ms Te Huia was currently a member of the Hastings District Council Maori joint committee and council chief executive Ross McLeod said the membership of that committee remained unchanged.