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Appendix E: Abbreviations

ACE Autonomous Crown Entity
CEA Crown Entities Act 2004
CFISnet Crown Financial Information System (internet based)
CO Cabinet Office, often preceding a reference to a Circular
DDA Department-to-Department Appropriation
DHB District Health Board
DPMC Department of the Prime Minister and Cabinet
EFU Economic and Fiscal Update
FEC Finance and Expenditure Committee (in Parliament)
FY Financial Year, often preceding the start and end date
GAAP Generally Accepted Accounting Practice
HYEFU Half-year Economic and Fiscal Update
ICE Independent Crown Entity
IFRS International Financial Reporting Standards
ISE Information Supporting the Estimates
MCOA Multi-class Output Appropriation
MYA Multi-year Appropriation


New Zealand Debt Management Office

OAG Office of the Controller and Auditor-General
PFA Public Finance Act
PLA Permanent Legislative Authority
RDA Revenue Dependent Appropriation
SOE State-owned Enterprise
SOI Statement of Intent
SSC State Services Commission
Supps The Supplementary Estimates
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