Dozens of gifts accepted by Tasmanian public servants should not have been approved, an audit has found.
Tasmania's Integrity Commission examined state servant gifts, benefits and hospitality registers for three financial years from 2019/20.
There were 149 accepted offerings worth more than $100 - 52 of them for "networking and goodwill".
The category was recorded for gifts including tickets to the Taste of Summer festival and membership of the Qantas chairman's lounge.
The commission said approval was not justified in 31 of the 52 cases, given the nature and intent of the state's policy on gifts.
In 17 of the cases, the commission said there was a perceived or potential conflict of interest between the offerer and the employee or agency.
In six cases, the employee was accepting additional reward for doing work the public pays them to.
"There were also several instances where hospitality, such as tickets to sporting events or seasonal dinners, was approved," the report says.
"It was unclear how these were considered networking opportunities.
"Rather than furthering the official purpose of the agency at, for example, a sponsored golf day, business should be conducted in a businesslike environment."
The report noted state servants whose salaries come from public funds should never expect anything extra for doing what they are already paid for.
"They (also) need to avoid the perception of getting anything extra for doing what they are paid to do," the report said.
"It is therefore imperative public servants maintain their impartiality and any potential, actual or perceived conflicts of interest are managed appropriately."
The audit did not take into consideration gifts in the register that did not reach the declaration threshold of $100.
There were also four cases in the Tasmanian Health Service gift register of workers receiving money or money equivalents from patients.
Policy states that should not occur under any circumstances.
The commission also said it was unclear how $111,000 in Coles gift cards provided to the Tasmanian Fire Service met the criteria for acceptance.
The commission said it did not intend to disparage services provided by emergency volunteers but the example highlighted possible limitations in policy.
Commission chief Greg Melick said the head of the state service had agreed to resolve inconsistencies identified within the gifts policy.
The commission made several recommendations including a requirement for explanations about how gift offers, such as lunches, represent networking opportunities.