A police summary of facts, released to the Rotorua Daily Post, said family members took the 2-year-old to Rotorua Hospital with life-threatening injuries about 7.45pm on December 31.
The summary said Herewini was one of the family members who arrived at the hospital with the boy and his mother.
He was rushed into the resuscitation area of the Emergency Department where medical staff worked frantically to save his life.
While doing that, one of the doctors put her two mobile phones - one which contained her credit card - on a bench while she performed CPR on the child.
Herewini took the opportunity to pick up the phone and credit card and hid them on herself and left the hospital in a hurry.
The doctor and her medical colleagues were unsuccessful in reviving the child and he was pronounced dead at 8.50pm
Shortly after, the doctor noticed her phones and card were missing and she alerted police. It was established the card had already been used six times.
The summary said that when Herewini left the hospital, she went to the Bottle-O on Fenton St and made two transactions, one for $69.99 and the other for $59.98 for alcohol and cigarettes.
She then went to Z Fenton St and made another two transactions with the stolen card for $70 and $62.50 for petrol, phone credit, food and more cigarettes.
She went to Rotorua Super Liquor on Fenton St and spent a further $66.95 on alcohol and food.
She went to Malfroy Tavern making a final transaction valued at $69.99 for more alcohol.
She lastly went to Challenge Service Station on Malfroy Rd and again tried to use the stolen card which was declined after being cancelled by the doctor.
All transactions at the four stores were made within 18 minutes.
The summary said not long after the doctor alerted police of the theft and the transactions, police found the phones at the same house where the 2-year-old boy was run over. The doctor's credit card was never found.
Herewini told police when she was arrested she saw the opportunity with the credit card and phones so took it, the summary said.
Rotorua police area commander Inspector Phil Taikato said police were investigating the circumstances of the boy's death.
"This was a tragic accident and police extend their deepest sympathies to the child's whānau."
The Rotorua Daily Post made contact with the Rotorua family of the boy who was killed who didn't want to be identified. They said it was an extremely difficult time for them and they weren't up to speaking with the media.
They said the incident involving the theft of the doctor's phones and bank card was upsetting and Herewini didn't represent the family's values.