The Treasury

Global Navigation

Personal tools

You are here: Home > Publications > Guidance and Instructions > Public Finance Overviews > Putting It Together: An Explanatory Guide to New Zealand's State Sector Financial Management System

Treasury
Publication

Putting It Together: An Explanatory Guide to New Zealand's State Sector Financial Management System

Publication Details

  • Putting It Together: An Explanatory Guide to New Zealand's State Sector Financial Management System [2011]
  • Published: 15 Sep 2011
  • Status: Current - Under Review
  • Author: The Treasury
 

Putting It Together: An Explanatory Guide to New Zealand's State Sector Financial Management System

Published 15 Sep 2011
Page updated 17 Apr 2015

Note: Due to the 2013 amendments to the Public Finance Act 1989, the State Sector Act 1988 and the Crown Entities Act 2004 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 publication provides an overview of New Zealand's State sector financial management.  The system includes the role and information needs of Parliament in approving and scrutinising government expenditure, the tools available to Ministers to focus public resources on the government's priorities and to set expectations of departments and other government agencies, and the role of departments in ensuring taxpayer's money is used appropriately (whether by the department in providing services itself or by the Crown entities and other organisations funded through departments).

This document summarises how the system is intended to operate and updates the original version, which was published in 1996.  The updated Putting It Together may be a useful reference for:

  • staff in Parliament, departments, Crown entities, and state-owned enterprises
  • professionals and students
  • interested members of the public
  • people from overseas who are interested in New Zealand's state sector financial management system and how it works.

Contents

Browse section/chapter Download/Page range

Purpose

What's New?

Introduction by the Secretary to the Treasury

1 Introducing State Sector Financial Management

2 Explaining Key Concepts

3 Planning and Budgeting

4 Authority from Parliament

5 Efficient, Effective Management

6 Managing Money

7 The Wider Crown Estate

8 Reporting on Expected and Actual Performance

9 Parliamentary Review

10 Putting It Together

Appendix A: The Public Finance Act 1989

Appendix B: Reporting on Fiscal Responsibility

Appendix C: Relationship between the Types of Appropriation in the Estimates and the Information Supporting the Estimates, Statements of Intent, and Annual Reports

Appendix D: Further Reading

Appendix E: Abbreviations

Index

pit-2011.pdf (751 KB) pp. 1–100
Page top