Information on the State sector performance and financial management system, with links to Treasury guidance material on this system including the Treasury Instructions and Treasury Circulars.
Performance and Financial Management Cycle
The diagram below shows how the stages of performance and financial management feed into and build off each other.
The related requirements and guidance documents can be found by clicking on the Links to Guidance below the diagram.

Links to Guidance
- Strategic thinking and planning
- Planning
- Implementation, monitoring and management
- Reporting: Financial
- Reporting: Performance
- and also:
Overviews of the New Zealand Public Sector Performance and Financial Management System
- Guide to the Public Finance Act
- Putting it Together
- Performance Management: Advice and Examples on How to Develop Effective Frameworks (State Services Commission)
If you know the specific guidance publication you’re looking for, go to our Publication Search and select the ‘Guidance’ Publication category. You can combine this with the ‘Keyword’ and ‘Issued From’ and ‘To’ fields to narrow your search further.