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A Guide to the Public Finance Act (2005)

Publication Details

  • A Guide to the Public Finance Act
  • Published: Aug 2005
  • Status: Current - Under Review
  • Author: The Treasury

      A Guide to the Public Finance Act

      Published 24 Aug 2005
      Page updated 17 Apr 2015

      Note: Due to the 2013 amendments to the Public Finance Act 1989, this document is under review. Information on the 2013 amendments is at 2013 Amendments to the Public Finance Act 1989 and Crown Entities Act 2004.

      This Guide provides an overview of the requirements of the Public Finance Act 1989 as amended in 2004 (the Act). Its primary audience is likely to be staff in Government departments, Offices of Parliament and others who need a working understanding of the Act. In addition it should be a useful reference for Crown entities, Members of Parliament and interested members of the public, including students and readers from other jurisdictions with an interest in public financial management in New Zealand.

      The Guide focuses on the legislative requirements of the Act in relation to departments, Offices of Parliament and the Government as a whole. The more detailed requirements and expectations associated with the Act’s implementation are set out in more specific documents such as Treasury Instructions, Budget guidance or Cabinet and Treasury circulars, many of which can be found on the Treasury website.

      The information in this Guide is provided for general information only and should not be treated nor relied on as a substitute for proper legal or professional advice on the interpretation of particular legislative provisions or their application to particular circumstances or entities.


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      Fiscal Responsibility

      Whole-of-Government Financial Statements

      Departmental Financial Management and Reporting

      Financial Powers

      Budgeting and Reporting Cycle



      guide-pfa.pdf (509 KB) pp. 1–86
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