Frequently asked questions
| Question | Guidance Reference |
|---|---|
| What has changed since last year? | Refer to “What's new” on page 3. |
| How does an administering department know if a section 32A report is required? | Administering departments must annually assess non-departmental appropriations against section 32A of the PFA and the criteria and thresholds agreed by the Finance and Expenditure Committee. |
| Does the section 32A report have to follow a particular template? | To facilitate consistency within the compendium of Section 32A reports presented by the Minister of Finance to the House, this guidance outlines a preferred content and structure and a link to the report template. |
| How long should a section 32A report be? | There is no set length or page restriction. However, the section 32A report must provide the information necessary to compare the expected service performance or results to those that were achieved. |
| Are diagrams acceptable in the section 32A report? | Yes, where they help to illustrate a point or situation. They are also very useful for showing longer-term trends over time. |
| Can the section 32A report be included in the departmental annual report? | No, as the department is not accountable for the performance achieved from non-departmental appropriations. |
| Does the responsible Minister table the section 32A report? | No the responsible Minister is not required to table the section 32A report as Cabinet has agreed that to make it easier for Parliament to scrutinise the reports, that the reports are tabled as a compendium by the Minister of Finance on behalf of all Ministers. |
| What is the administering department's role in printing, tabling and publicising section 32A reports. | Administering departments need to print 80 hard copies of the reports and deliver these to the Treasury no later than 7 working days before 30 September. Administering departments need to email a pdf version of the signed section 32A report 7 working days before 30 September each year to performanceinfo@treasury.govt.nz. |
| Who can provide further advice on section 32A reports? | In the first instance, you should talk to the relevant Vote team / analyst in the Treasury. |
