Treasury Circulars
Page updated 5 Jan 2010
Treasury Circulars provide guidance and instructional information to departments, Crown entities and state owned enterprises (SOEs) and request financial information from those agencies.
For more information on the purpose of Treasury Circulars see the Treasury Instructions section 1.7 - Relationship between Treasury Instructions and Treasury Circulars.
Only current Treasury Circulars are listed here. Some of the Treasury Circulars listed here contain sensitive information so are not available on this web site. All Treasury Circulars are accessible to agencies through their finance team which will have access to CFISnet.
Documents are available in Adobe PDF format only. HTML versions can be supplied on request by Information Services at the Treasury. Using PDF Files
| Doc. Date | Title | Download |
|---|---|---|
| 20 Nov 2009 | Treasury Circular 2009/18: November 2009 Changes to CFISnet Schedules | Not available on website. |
| 21 Sep 2009 | Treasury Circular 2009/13: Improvement Required in Monthly Variance Reporting | tc-2009-13.pdf (285 KB) |
| 17 Sep 2009 | Treasury Circular 2009/12: October Baseline Update 2009 and Upcoming Fiscal Reporting Requirements for Departments, Offices of Parliament and the Reserve Bank of New Zealand | tc-2009-12.pdf (275 KB) |
| 16 Sep 2009 | Treasury Circular 2009/11: Reporting Requirements for A and B Stream SOEs, CEs and NZS Fund | Not available on website. |
| 9 Sep 2009 | Treasury Circular 2009/10: Clarification of Return of Suplus Calculation | tc-2009-10.pdf (133 KB) |
| 20 Aug 2009 | Treasury Circular 2009/9: UMR Survey of Public Sector Financial Management Capability | tc-2009-9.pdf (127 KB) |
| 1 Jul 2009 | Treasury Circular 2009/8: Treasury Instructions 2009 | tc-2009-08.pdf (19 KB) |
| 15 Jun 2009 | Treasury Circular 2009/6: Calculating Long Service Leave Liabilities for Crown Reporting Entities The Long Service Leave and Retiring Leave models are not attached as they are protected by Crown copyright. |
tc-2009-06.pdf (91 KB) |
| 19 Aug 2008 | Treasury Circular 2008/13: Public Sector Discount Rate | tc-2008-13.pdf (14 KB) |
| 4 Aug 2008 | Treasury Circular 2008/12: Capital Intentions of Capital-Intensive Agencies and Sectors - 2008 Profile | tc-2008-12.pdf (54 KB) |
| 28 Mar 2008 | Treasury Circular 2008/04: Update to Accountability Documents Production Guidance for Departments | tc-2008-04.pdf (64 KB) |
| 1 Feb 2008 | Treasury Circular 2008/02: Departmental Financial Management and Reporting - Improvement Required | Not available on website. |
| 31 Aug 2007 | Treasury Circular 2007/12: Monthly Variance Reporting to Treasury | tc-2007-12.pdf (96 KB) |
| 3 Jul 2007 | Treasury Circular 2007/11: Public Finance (Departmental Guarantees and Indemnities) Regulations 2007 | tc-2007-11.pdf (19 KB) |
| 11 May 2007 | Treasury Circular 2007/05: Multi-year, Revenue Dependent and Department to Department Appropriations | tc-2007-05.pdf (68 KB) |
| 9 Mar 2007 | Treasury Circular 2007/04: Guidance on Forecasting Policies Financial Instruments under NZ IFRS | tc-2007-04.pdf (86 KB) |
| 26 Sep 2006 | Treasury Circular 2006/10: Review of the 2006 Budget Process - Results | tc-2006-10.pdf (63 KB) |
| 29 Mar 2006 | Treasury Circular 2006/04: Unappropriated Expenditure - Avoiding Unintended Breaches | tc-2006-04.pdf (38 KB) |
| 14 Jul 2005 | Treasury Circular 2005/11: Guidance on GST for Non-Departmental Operations | tc-2005-11.pdf (54 KB) |
| 4 Mar 2005 | Treasury Circular 2005/05: Guarantees and Indemnities for Departmental Operations Annex 2 is not available in this public version of Treasury Circular 2005/05. |
tc-2005-05.pdf (34 KB) |
| 23 Feb 2005 | Treasury Circular 2005/04: Reporting on Effectiveness in Reducing Inequalities | tc-2005-04.pdf (34 KB) |
| 31 May 2004 | Treasury Circular 2004/03: Departmental Insurance and Risk Management | tc-2004-03.pdf (31 KB) |
| 9 Dec 2003 | Treasury Circular 2003/13: Using Evaluative Activity to Improve Decision Making | tc-2003-13.pdf (37 KB) |
| 1 Dec 2003 | Treasury Circular 2003/12: Update of the Guidelines for the Management of Crown and Departmental Foreign-Exchange Exposure | tc-2003-12.pdf (66 KB) |
| 12 Dec 2002 | Treasury Circular 2002/14: The Government's Fiscal Management Approach | tc-2002-14.pdf (129 KB) |
| 26 Jul 2002 | Treasury Circular 2002/10: Introductory Information for Ministers | tc-2002-10.pdf (209 KB) |
| 19 Dec 2001 | Treasury Circular 2001/16: Capital Charge: Formula and Rates for 2002/03 Note: The current capital charge rate is included in the latest Budget circular. |
tc-2001-16.pdf (100 KB) |
| 21 Dec 2000 | Treasury Circular 2000/16: Capital Charge Rate and Changes to the Incentive Regime Note: The current capital charge rate is included in the latest Budget circular. |
tc-2000-16.pdf (46 KB) |
| 18 Aug 1998 | Treasury Circular 1998/15: Recognition of Employee Entitlement Liabilities | tc-1998-15.pdf (134 KB) |