The Public Finance Act 1989, as amended by the Public Finance Amendment Act 2004, provides that the Crown or an Office of Parliament must not incur expenses except as authorised by an appropriation or other statutory authority. However, remeasurements, as defined by section 2 of the Act, are not included in the meaning of expenses (s4). The purpose of this paper is to establish guidance for making judgments as to whether an item is a remeasurement or an expense requiring appropriation.
Guide