Funeral Grant - appeal against the Ministry of Social Development's decision not to include the cost of kai (food) in a funeral grant. Whether the cost of kai can be recognised as a “reasonable funeral expense” within the context of a funeral grant. The costs associated with kai in this appeal were an integral part of the tangihanga process and a reasonable funeral expense. Accordingly, the Ministry’s decision to exclude the cost of kai from the funeral grant was incorrect. Outcome: appeal allowed.