Treasury Circulars
Page updated 11 Feb 2013
Treasury Circulars provide guidance and instructional information to departments, Crown entities and state owned enterprises (SOEs) and request financial information from those agencies.
For more information on the purpose of Treasury Circulars see the Treasury Instructions section 1.7 - Relationship between Treasury Instructions and Treasury Circulars.
Only current Treasury Circulars are listed here. Some of the Treasury Circulars listed here contain sensitive information so are not available on this website. All Treasury Circulars are accessible to agencies through their finance team which will have access to CFISnet.
Documents are available in Adobe PDF format only. HTML versions can be supplied on request by Information Services at the Treasury. Using PDF Files
| Doc. Date | Title | Download |
|---|---|---|
| 11 Feb 2013 | Treasury Circular 2013/02: Budget 2013 Forecast and Reporting Requirements For SOEs, CE's, NZDMO, RBNZ and NZS Fund | Not available on website. |
| 11 Feb 2013 | Treasury Circular 2013/01: Timetable and Technical Requirements for Departments | Not available on website. |
| 21 Dec 2012 | Treasury Circular 2012/10: March Baseline Update 2013 | tc-2012-10.pdf (238 KB) |
| 8 Oct 2012 | Treasury Circular 2012/09: 2012/13 Reporting to Treasury's Crown Ownership Monitoring Unit (COMU) | Not available on website. |
| 30 Aug 2012 | Treasury Circular 2012/08: 2012 October Baseline Update and Half Year Economic and Fiscal Update Requirements | Not available on website. |
| 29 Aug 2012 | Treasury Circular 2012/07: BASS Data Submission Requirements: FY 09/10, FY 10/11 and FY 11/12 | Not available on website. |
| 2 Jul 2012 | Treasury Circular 2012/06: Year End 2012 - Disclosure Requirements for "Other Non-Cancellable Operating Commitments" No Longer Required | tc-2012-06.pdf (105 KB) |
| 19 Jun 2012 | Treasury Circular 2012/05: Crown Reporting Requirements 2012 Year End for C Stream State Owned Enterprises and Crown Entities | Not available on website. |
| 8 Jun 2012 | Treasury Circular 2012/04: Crown Reporting Requirements 2012 Year End, Monthly Actuals for 2012/13 and September October Forecast Tracks | Not available on website. |
| 9 May 2012 | Treasury Circular 2012/03: Unappropriated Expenses & Capital Expenditure 2011/12 | Not available on website. |
| 23 Nov 2011 | Treasury Circular 2011/14: Option for Departments to Implement Triennial Statements of Intent from Budget 2012 | tc-2011-14.pdf (289 KB) |
| 4 Oct 2011 | Treasury Circular (COMU) 2011/12: Reporting to the Treasury's Crown Ownership Monitoring Unit | Not available on website. |
| 29 Sep 2011 | Treasury Circular 2011/11: Responding to the Policy Expenditure Review: Guidance on Requirements for Policy Work Programmes and Reporting to Ministers | tc-2011-11.pdf (69.8 KB) |
| 16 Sep 2011 | Treasury Circular 2011/10: Guidance for the Operation of Departmental Memorandum Accounts | tc-2011-10.pdf (685 KB) |
| 18 Aug 2011 | Treasury Circular 2011/09: Election Year Timetable for Fiscal Forecasts, October Baseline Update and Other Reporting Requirements | Not available on website. |
| 23 Jun 2011 | Treasury Circular (COMU) 2011/07: Crown Ownership Monitoring Unit | Not available on website. |
| 8 Feb 2011 | Treasury Circular 2011/04: March Baseline Update 2011: Changes to the Capital Charge Rate | tc-2011-04.pdf (71.8 KB) |
| 20 Jan 2011 | Treasury Circular 2011/03: Review of Financial Reporting through CFISnet (the DataLoad) | Not available on website. |
| 2 Sep 2010 | Treasury Circular 2010/10: Ministerial Certification of Related Party Transactions | tc-2010-10.pdf (289 KB) |
| 13 Aug 2010 | Treasury Circular 2010/09: Amendments to Fees, Grants and Subsidies, and Cash Disbursements Following Increase in the Rate of GST to 15% on 1 October 2010 | Not available on website. |
| 7 Jul 2010 | Treasury Circular 2010/08: 30 June 2010 Year End Discount Rates and Contingent Liabilities and Assets | tc-2010-08.pdf (94 KB) |
| 17 Jun 2010 | Treasury Circular 2010/07:Increases in Government Superannuation Fund (GSF) Employer Contribution Rates | tc-2010-07.pdf (60 KB) |
| 25 Feb 2010 | Treasury Circular 2010/03: Budget 2010: Non-departmental Appropriations Requiring Reports Under Section 32A of the PFA 1989 | Not available on website. |
| 20 Nov 2009 | Treasury Circular 2009/18: November 2009 Changes to CFISnet Schedules | Not available on website. |
| 25 Sep 2009 | Treasury Circular 2009/16: Addressing Reductions in Third Party Revenue Resulting from the Economic Downturn | tc-2009-16.pdf (265 KB) |
| 21 Sep 2009 | Treasury Circular 2009/13: Improvement Required in Monthly Variance Reporting | tc-2009-13.pdf (285 KB) |
| 9 Sep 2009 | Treasury Circular 2009/10: Clarification of Return of Suplus Calculation | tc-2009-10.pdf (133 KB) |
| 20 Aug 2009 | Treasury Circular 2009/09: UMR Survey of Public Sector Financial Management Capability | tc-2009-09.pdf (127 KB) |
| 1 Jul 2009 | Treasury Circular 2009/08: Treasury Instructions 2009/10 | tc-2009-08.pdf (19 KB) |
| 15 Jun 2009 | Treasury Circular 2009/06: Calculating Long Service Leave Liabilities for Crown Reporting Entities The Long Service Leave and Retiring Leave models are not attached as they are protected by Crown copyright. |
tc-2009-06.pdf (91 KB) |
| 19 Aug 2008 | Treasury Circular 2008/13: Public Sector Discount Rate | tc-2008-13.pdf (14 KB) |
| 4 Aug 2008 | Treasury Circular 2008/12: Capital Intentions of Capital-Intensive Agencies and Sectors - 2008 Profile | tc-2008-12.pdf (54 KB) |
| 23 Jul 2008 | Treasury Circular 2008/10: Reporting KiwiSaver Employer Expenses and Subsidies | tc-2008-10.pdf (68 KB) |
| 1 Feb 2008 | Treasury Circular 2008/02: Departmental Financial Management and Reporting - Improvement Required | Not available on website. |
| 31 Aug 2007 | Treasury Circular 2007/12: Monthly Variance Reporting to Treasury | tc-2007-12.pdf (96 KB) |
| 3 Jul 2007 | Treasury Circular 2007/11: Public Finance (Departmental Guarantees and Indemnities) Regulations 2007 | tc-2007-11.pdf (19 KB) |
| 11 May 2007 | Treasury Circular 2007/05: Multi-year, Revenue Dependent and Department to Department Appropriations | tc-2007-05.pdf (68 KB) |
| 9 Mar 2007 | Treasury Circular 2007/04: Guidance on Forecasting Policies Financial Instruments Under NZ IFRS | tc-2007-04.pdf (86 KB) |
| 29 Mar 2006 | Treasury Circular 2006/04: Unappropriated Expenditure - Avoiding Unintended Breaches | tc-2006-04.pdf (38 KB) |
| 14 Jul 2005 | Treasury Circular 2005/11: Guidance on GST for Non-Departmental Operations | tc-2005-11.pdf (54 KB) |
| 31 May 2004 | Treasury Circular 2004/03: Departmental Insurance and Risk Management | tc-2004-03.pdf (31 KB) |
| 9 Dec 2003 | Treasury Circular 2003/13: Using Evaluative Activity to Improve Decision Making | tc-2003-13.pdf (37 KB) |
| 1 Dec 2003 | Treasury Circular 2003/12: Update of the Guidelines for the Management of Crown and Departmental Foreign-Exchange Exposure | tc-2003-12.pdf (66 KB) |
| 12 Dec 2002 | Treasury Circular 2002/14: The Government's Fiscal Management Approach | tc-2002-14.pdf (129 KB) |
| 19 Dec 2001 | Treasury Circular 2001/16: Capital Charge: Formula and Rates for 2002/03 Note: The current capital charge rate is included in Treasury Circular 2011/04 above. |
tc-2001-16.pdf (100 KB) |
| 21 Dec 2000 | Treasury Circular 2000/16: Capital Charge Rate and Changes to the Incentive Regime Note: The current capital charge rate is included in Treasury Circular 2011/04 above. |
tc-2000-16.pdf (46 KB) |
| 16 Nov 1998 | Treasury Circular 1990/04: Management of Departmental Foreign Exchange Exposure | tc-1990-04.pdf (18 KB) |
