About this guidance
This guidance document sets out what is expected and/or required of administering departments in preparing reports on behalf of their Ministers in relation to non-departmental appropriations in accordance with section 32A of the PFA. These reports are referred to as "section 32A reports" throughout this guidance.
It is not anticipated that this guidance will change every year. However, post Budget day each year, the list of appropriations and classes of outputs subject to section 32A of the Public Finance Act (PFA) will be updated to include:
- any changes for the current financial year, and
- a list for the next financial year.
The guidance has been developed by the Treasury in consultation with the Office of the Auditor General, and some representative administering departments.
The Treasury would like to thank everyone who has assisted with this publication.
Who should read this guidance
Chief Executives, Directors of Finance / Chief Accountants and senior managers should read the overview (pages 5-8) to understand the purpose of section 32A reports, and the role of the administering department.
Those working on the documents are advised to read all of the material to ensure they understand the performance cycle, the content requirements and structure of section 32A reports, and the expected standards of performance reporting.
Providers of the activities that will be reported on are encouraged to read this guidance so that they understand the accountability and reporting regime.
Assistance from Treasury
Any administering department questions on section 32A reports should be addressed to your Treasury Vote team.
Generic questions related to the guidance can be directed to performanceinfo@treasury.govt.nz
For any suggestions on how this guidance can be improved please email guidance@treasury.govt.nz
Persistent URLs (PURLs)
This document has some links to other guidance on the Treasury's website using persistent URLs (redirects maintained by the Online Computer Library Center (OCLC) for bibliographic purposes) to ensure that users of this document will be redirected to the current location of guidance documents if the location changes on the Treasury website.
