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A Guide to Appropriations - November 2013

What's New?

This document replaces A Guide to Appropriations released in November 2008.

The document has been updated to reflect the changes made by the Public Finance Amendment Act 2013, the overall aims of which are:

  • to bring about more meaningful performance reporting so as to tell an integrated performance story, and
  • to increase financial flexibility while maintaining transparency and accountability.

Changes to this document include:

  • clarifying responsibility for, and administration of, appropriations
  • clarifying the circumstances in which one department can use an appropriation administered by another department (and that the provision for department-to-department appropriations no longer exists)
  • the introduction of multi-category appropriations (MCAs) as an additional type of appropriation (and that the provision for multi-class output appropriations no longer exists), and
  • shifting Parliament's control over departmental capital from the net assets schedule to authorising capital injections to departments.

Appendix 1 provides some examples of transactions and events and indicates the type of appropriation required, if any.

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