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Mechanisms for greater efficiency
State sector accountability framework


Accrual accounting
Accounting standards

Accrual Accounting - see Accounting

Annual Appropriations - see Appropriations

Annual Reports

Government financial statements
Crown entities
Government departments
State-owned enterprises


Annual Appropriations
Appropriation Act
Appropriation Bill
Appropriation (Financial Review) Bill
Estimates Debate
Estimates of Annual Appropriations for the Government of New Zealand (the Estimates)
Example from Main Estimates
Information Supporting the Estimates
Modes of Appropriation
Multi-class Output Appropriations (MCOA)
Multi-year Appropriations (MYA)
Non-annual Appropriations
Supplementary Estimates of Appropriations
Types of Appropriations
Unappropriated Expenditure, expenses or liabilities

Asset Management - see Financial Management

Banking - see Financial Management: Cash Management

Borrowing - see Financial Management


Appropriation Bill - see Appropriations
Budget baselines
Budget Economic and Fiscal Update
Budget initiatives
Budget Policy Statement
Budget process
Budget speech
Estimates of Appropriations - see Appropriations
Fiscal Strategy Report
Products of the budget cycle
Stages of the budget cycle
Statements of Intent
Supplementary Estimates of Appropriations


Capital Assets - see Financial Management

Capital Charge - see Financial Management

Capital Contributions - see Financial Management

Cash Management - see Financial Management

Chief Executives - see Government Departments

Contracting/Contract Management - see Financial Management

Controller Function

Cost Allocation - see Financial Management

Costing Systems - see Financial Management


Crown bank account
Crown revenue - see Financial Management
Definition and role
Investment in government departments (capital charge)
Distinction between government and departments

Crown Companies

Crown Entities

Annual reports
Education sector Crown entities
New Zealand Qualifications Authority
Tertiary education
Health sector Crown entities
District Health Boards
Purchase agreements
Reporting requirements
Statements of objectives
Statements of service performance

Crown Financial Information System

Crown Ownership Monitoring Unit (COMU)

District Health Boards - see Crown Entities

Debt - see Financial Management

Department of the Prime Minister and Cabinet

Departmental Bank Accounts

Departmental Forecast Reports - see Budget

Departmental Outputs

Education Review Office

Education Sector Crown Entities - see Crown Entities

Estimates of Appropriations - see Appropriations

Executive Council

Expenses - see Financial Management

Finance and Expenditure Committee - see Select Committees

Financial Management

Accounting methods - see Accounting
Asset management
Capital assets
Capital charge
Capital contributions
Cash management
Contracting/contract management
Cost allocation
Costing systems
Crown revenue
Debt repayment
Emergency expenditure
Key documents
Loans and securities
Principles of responsible financial management
Trust money

Financial Reporting - see Government Departments

Financial Reporting Act 1993 - see Legislation

Financial Veto

Fiscal Responsibility

Fiscal Strategy Report - see Budget

Generally Accepted Accounting Practice (GAAP)


Ownership interests
Purchase interests
Reporting requirements
Strategic results

Government Departments

Chief executives
Financial reporting
Performance assessments
Performance expectations
Performance reporting
Purchase agreements
Strategic Business Plans

Government Administration Committee - see Select Committees

Government Financial Statements

Government Reporting Entity


Half-year Economic and Fiscal Update (HYEFU)

Health and Disability Commissioner

Health Research Council

Health Sector Crown Entities - see Crown Entities

House of Representatives

Impact (Outcome)

Imprest Supply


Investments - see Financial Management


Appropriation Act - see Appropriations
Companies Act 1993
Constitution Act 1986
Crown Entities Act 2004
Financial Reporting Act 1993
Health and Disability Services Act 1993
Public Finance Act 1989
State-Owned Enterprises Act 1986
State Sector Act 1988

Loans and Securities - see Financial Management

Members of Parliament

Ministers of the Crown

Budget preparation
Financial responsibilities
Minister of Finance
Ministers and departments
Responsible Ministers

Ministry of Education

Ministry of Health

Modes of Appropriation - see Appropriations

Monthly Financial Statements of the Government

Multi-class Output Appropriations (MCOA) - see Appropriations

Multi-year Appropriations (MYA) - see Appropriations

New Zealand Debt Management Office (NZDMO)

New Zealand Qualifications Authority

Non-annual Appropriations - see Appropriations

Non-Departmental Outputs

Non-Departmental Providers


Output classes


Ownership interests - see Government


Performance Expectations - see Government Departments: Chief executives

Performance Reporting - see Government Departments

Prime Minister

Public Finance Act 1989 - see Legislation

Public money - see Financial Management: Cash Management

Purchase Agreements - see Government Departments and Crown Entities

Purchase Interests - see Government

Regional Health Authorities - see Crown Entities

Reserve Bank of New Zealand

Responsible Ministers - see Ministers of the Crown

Schedule 4 Organisations

Schools - see Crown Entities

Select Committees

Finance and Expenditure Committee
Government Administration Committee

Standing Orders

State-owned enterprises (SOEs)

Annual reports
Statement of Corporate Intent (SCI)

State-Owned Enterprises Act 1986 - see Legislation

State Sector Act 1988 - see Legislation

State Sector Financial Management System

Aims and role
Key documents

State Sector Performance

State Services Commission

Statements of Objectives

Statements of Service Performance

Strategic Business Plans - see Government Departments

Supplementary Estimates of Appropriations - see Budget

Tertiary Education - see Crown Entities

The Treasury

Treaty of Waitangi

Trust Money - see Financial Management

Unappropriated Expenditure - see Appropriations



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