KEY POINTS:
Police spent more than $2 million on the Commission of Inquiry into Police Conduct, figures show.
Costs supplied under the Official Information Act show national headquarters spent most of the funds, more than $800,000, on legal expenses.
Staff hours contributed $461,000 towards the overall cost of around $2.25 million.
The commission cost taxpayers more than $5 million, including $1.4 million for legal advice.
The inquiry, set up in 2004, investigated police handling of allegations of sexual misconduct within their ranks and by associates.
It considered evidence from police files covering 313 complaints of sexual assault against 222 police officers over 25 years.
Commissioner Dame Margaret Bazley also reviewed 61 allegations against 43 associates of the police.
Her report, released last month, carried 48 recommendations to the police, including a code of conduct.
That has been developed and is going through the consultation process.
According to police, work on 31 of the recommendations is "under way", four have been completed, three are ongoing and eight are yet to start.
Lawyers acting for police challenged Dame Margaret on several counts during the three-year inquiry.
Police, who were represented by two lawyers, including Wellington QC Kristy McDonald, successfully opposed an intention to survey people involved in supporting sexual assault victims.
Police also raised concerns about the procedures adopted by the commission and asked it to undertake a "fundamental overhaul".
They also questioned the commission's reliance on disputed or unproven allegations when criticising police and expressed concern that the commission was describing problems of a general nature in areas where the problem was confined to isolated cases.
Police also defended their use of lawyers as an important part of due process.
The Police Complaints Authority was also represented by a QC at the inquiry.
It questioned whether the commission had the jurisdiction to inquire into the authority and make recommendations relating to it.
The authority said it spent $138,000 on legal fees but could not put a figure on the "considerable" hours put into the inquiry by staff members.
Dame Margaret made 12 recommendations relating to the police watchdog.
Figures supplied by police said staff put in more than 6500 hours at an average hourly cost of $71.
Professional services such as researchers and payment to a company specialising in document management cost $638,443, domestic travel accounted for $181,895 and $13,744 was spent on overseas travel.
The remaining costs came from rental, computers, printing, communications and general expenses.