The Treasury

Global Navigation

Personal tools


A Guide to the Public Finance Act (2005)


Chapter 1 Introduction

Boston, J., Martin, J., Pallot, J., and Walsh, P., (1996), Public Management: The New Zealand Model, Auckland: Oxford University Press

Lienart, I., (2005), Are Laws Needed for Public Management Reforms? An International Comparison, International Monetary Fund Working paper WP/05/62

Scott, Graham C., (2001) Public Management in New Zealand: Lessons and Challenges, Wellington: New Zealand Business Roundtable

Scott, Graham, C., Ball, Ian, and Dale, Tony (1997), New Zealand’s Public Sector Management Reform: Implications for the United States, Journal of Policy Analysis and Management, Vol.16, No 3, p.357-381

The Treasury, (1987), Government Management – Brief to the Incoming Government, Wellington

Chapter 2 Appropriations

McGee, D. (1994), Parliamentary Practice in New Zealand, 2nd edition, GP Publications

McGee, D. (forthcoming), Parliamentary Practice in New Zealand, 3rd edition, GP Publications

Chapter 3 Fiscal Responsibility

Janssen, J. (2001), “New Zealand’s Fiscal Policy Framework: Experience and Evolution”, New Zealand Treasury Working Paper, 01/25

Kopits, G., and Symansky, S., (1998), “Fiscal Policy Rules,” Washington: International Monetary Fund

Scott, G.C. (1996), “Government reform in New Zealand”. International Monetary Fund Occasional Paper No.140, Washington, DC

Warren, K. and Barnes, C. (2003), “The Impact of GAAP on Fiscal Decision Making: A Review of Twelve Years’ Experience with Accrual and Output-based Budgets in New Zealand”, OECD Journal on Budgeting, Vol.3, No.4

Wells, G. (1996), “Fiscal Policy.” In B. Silverstone, A. Bollard and R. Lattimore (eds) A Study of Economic Reform: The Case of New Zealand. Elsevier Science Publishers: 215-245

Chapter 4 Whole-of-Government Financial Statements

Canadian Institute of Chartered Accountants (CICA), 1997, Indicators of Government Financial Condition, Toronto, Ontario

CICA, 2003, 20 Questions about Government Financial Reporting: Federal, Provincial and Territorial Governments, Toronto, Ontario

Chapter 5 Departmental Financial Management and Reporting

Institute of Chartered Accountants of New Zealand (2002), Technical Practice Aid No. 9: Service Performance Reporting

Chapter 6 Financial Powers

Office of the Controller and Auditor-General (OAG), July 2004, Advice to the Finance and Expenditure Committee on the Use of Derivatives by the Crown

Chapter 7 Budgeting and Reporting Cycle

The Treasury, August 1996, Putting it together – an explanatory guide to the New Zealand Public Sector Financial Management System

Web Site References


The official website of the New Zealand Government

Statutes of New Zealand


Office of the Clerk of the House of Representatives

Standing Orders of the House of Representatives [Link inactive.]

Office of the Controller and Auditor-General

State Services Commission

Page top