Guide

Estimates, Supplementary Estimates and their Supporting Information: Technical Guide for Departments

Formats and related files

This guidance sets out the purpose and content requirements for the following documents:

  • the 2025/26 Estimates of Appropriations for the Government of New Zealand, and
  • the 2024/25 Supplementary Estimates of Appropriations for the Government of New Zealand.

There are accompanying checklists for both documents. The requirements and guidance outlined here apply until this guidance is updated or replaced, which is expected to be late 2025 or early 2026 in preparation for Budget 2026. This document has been written by the Strategic Performance Information team in the Treasury.

This guidance should be read in conjunction with the annotated mock ups of the Estimates of Appropriations 2025/26 and the Supplementary Estimates of Appropriations 2024/25 which are released at the same time as this guidance.