Former Australian of the Year finalist Eman Sharobeem spent $20,000 in public money on a diamond necklace, a fountain for her home, dental work and hair salon appointments, the state's corruption watch dog has been told.

Ms Sharobeem is being investigated for allegedly rorting more than $600,000 from the NSW Government when she was in charge of two not-for-profit groups for disadvantaged migrant women in Sydney from 2003-2015.

She is accused of submitting invoices for services that were never provided, and using the money to pay for gardening supplies, holidays, a luxury car, cosmetic surgery, furniture, clothing, jewellery, gym memberships, food deliveries and home renovations.

On Tuesday, the Independent Commission Against Corruption (ICAC) was shown receipts from Eternity Jewellers in western Sydney for a diamond necklace and three diamond rings, totalling almost $30,000.

The commission was also shown evidence of bank transfers adding up to almost $30,000 from the Immigrant Women's Health Service [IWHS] into Ms Sharobeem's personal bank accounts.

Ms Sharobeem insisted the jewellery receipts were taken from her desk by a IWHS bookkeeper and reimbursed into her account without her knowledge.

"I repaid it when I was alerted to it and I was in shock for many days," Ms Sharobeem said.

Acting Commissioner Reginald Blanch QC asked how she was able to afford such expensive items when she earned about $80,000 a year.

"I paid in instalments ... I was able to afford this with the support of my husband," she said.

Ms Sharobeem's husband is due to give evidence at the ICAC hearing next week.

Bookkeeper also reimbursed fountain: Sharobeem

The commission also looked at two years of receipts totalling $7,498 from a hair dressing salon that were submitted to the IWHS for reimbursement, as well as $5,428.30 in receipts from the Bonnyrigg Garden Centre in south-west Sydney.

Some of the items purchased included a $1,900 fountain, large pots, plants and gravel.

When asked to explain why she used money from the Immigrant Women's Health Service (IWHS) to pay for a fountain, former CEO Ms Sharobeem said a bookkeeper must have taken the receipts from her desk without checking and reimbursed her.

"A migrant women's service doesn't have fountains," she said.

However Ms Sharobeem told the commission that pots, plants and gravel totalling $1,029 were purchased for the IWHS.

"Did you submit that receipt?" asked counsel assisting the ICAC, Ramesh Rajalingham.

"Yes, those items were bought for the service, those pots were all put around the service, all of them," Ms Sharobeem replied.

"Why were they delivered to your home then?" Mr Rajalingham asked.

Ms Sharobeem said she could not remember.

Accused of covering up purchase of VIP holiday membership

Earlier, the ICAC was shown a fabricated invoice for office furniture that was submitted to the IWHS for the same amount as a VIP holiday club membership.

Ms Sharobeem said she paid $489 for a VIP Classic Club Holidays membership with her own money and did not seek reimbursement from the IWHS.

Mr Rajalingham then produced the invoice for that purchase which the holiday company had provided the commission.

An almost identical looking invoice from a company called 'Office Furniture and Equipment' for chairs and a desk was also submitted to the IWHS with a handwritten note from Ms Sharobeem to a bookkeeper saying "paid, to be reimbursed".

While the title, contents and dates were different from the Classic Club Holidays invoice, the PO Box address, ABN, invoice number and amount of the invoice were exactly the same.

"This document is very foreign to me, I can't recall purchasing office furniture from Queensland," Ms Sharobeem said.

Mr Rajalingham accused Ms Sharobeem of deleting information from the Classic Club Holidays invoice and replacing it with fabricated information about office furniture.

Ms Sharobeem became agitated and tearful as she replied "you want me to say I deleted it, you want me to say I did something I didn't do".

"This is too much … this is just getting to another new level of shocks," she said.

The hearing continues.