Last updated:
Wednesday, 25 September 2019
Guidance on appropriations and reportable outputs, including the performance planning information that is required on these types of expenditure each financial year.
What are appropriations?
Appropriations are the basis on which Parliament authorises the executive government to incur expenses and capital expenditure. Information on appropriations is provided each year in the Budget documents.
Further information:
- Guide to Appropriations (November 2013) - Explains the basics of appropriations, how they are approved by Parliament and what happens when they are breached.
- Consolidating Appropriations (September 2019) - Assists departments to consolidate appropriations as part of modernising the public finance system.
- Administration and Use of Appropriations: Technical Guidance for Departments (Aug 2013) - Explains the difference between a department administering an appropriation and a different department using that appropriation, and how to put this arrangement into practice.
- Measuring Remeasurements (March 2018) - Assists departments in making judgments as to whether an item is a remeasurement or an expense requiring appropriation.
What are reportable outputs?
Reportable outputs means a class of outputs that is provided by a Crown entity in a financial year and is funded (in whole or in part) by the Crown in accordance with an appropriation (as above), grants distributed under any Act, levies, fees, or charges prescribed under any Act.
Information on reportable classes of outputs are provided each year in a Statement of Performance Expectations (SPE). The SPE also contains Crown Entities’ annual forecast financial statements. See Guidance on SPEs: CEA: Statement of Performance Expectations (SPE)
Performance planning information required for each financial year
For each financial year departments and Crown entities are required to provide concise explanations for appropriations and reportable outputs in terms of what is intended to be achieved and how performance will be assessed, with some exceptions. Information for agencies on how to think about and do this: