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2013 Amendments to the Public Finance Act 1989 and Crown Entities Act 2004

The 2013 amendments to the Public Finance Act 1989 and the Crown Entities Act 2004:

  • provide for more flexible funding to support results
  • require more meaningful reporting on what is intended to be achieved and what has been achieved with expenditure from appropriations
  • lift the strategic focus of statements of intent to drive a clearer focus on results and outcomes
  • clarify the financial responsibilities of the department (and departmental agency) chief executives [PFA s.34, s.35].

This page contains resource materials and presentations that explain the changes made by the amendments.

Guidance is arranged in these categories:

The documents listed here are available in Adobe PDF format only. HTML versions can be supplied on request by Information Services at the Treasury. Information on using PDF files.

Overview

Doc. date Title View/Download
Jul 2013 A series of diagrams explaining the reporting changes made by the July 2013 amendments to the Public Finance Act and the Crown Entities Act:
Diagram 1: Changes from Parliament's point of view
sspfr-diagrams-parl.pdf (42 KB, PDF)
Jul 2013 State Sector Public Finance Reform Bill Fact Sheets sspfr-factsheets.pdf (53 KB, PDF)

Public Finance Amendment Act 2013

Doc. date Title View/Download
Jul 2013 A series of diagrams explaining the reporting changes made by the July 2013 amendments to the Public Finance Act and the Crown Entities Act:
Diagrams 2a-4: Public Finance Act changes to performance information
sspfr-diagrams-pfa.pdf (93 KB, PDF)
Nov 2013 A Guide to Appropriations

The responsibilities of an appropriation administrator

Doc. date Title View/Download
Oct 2013 The responsibilities of an appropriation administrator sspfr-respadmin.pdf (129 KB, PDF)

Multi-category appropriations

Doc. date Title View/Download
Jun 2013 What's changing in the Public Finance Act: multi-category appropriations sspfr-mca.pdf (261 KB, PDF)
Jul 2013 Public Finance Act provisions for establishing a multi-category appropriation sspfr-estabmca.pdf (96 KB, PDF)

Using an appropriation administered by another department

Doc. date Title View/Download
Jul 2013 What's changing in the Public Finance Act: administration and use provisions sspfr-admin.pdf (179 KB, PDF)
Jul 2013 Overview guidance on the administration and use of appropriations sspfr-admin-overview.pdf (100 KB, PDF)
Aug 2013 Administration and Use of Appropriations: Technical Guidance for Departments sspfr-admin-guidance.pdf (169 KB, PDF)

Start-of-year and end-of-year reporting and statements of intent

Doc. date Title View/Download
Jul 2013 What's changing in the Public Finance Act: start-of-year and end of year reporting and statements of intent sspfr-reporting.pdf (181 KB, PDF)
  Strategic Intentions and Statements of Intent
  Appropriations and Reportable Outputs
Jan 2014 Who reports against appropriations? sspfr-who-reports.pdf (61 KB, PDF)

Budget 2014 implementation guidance

Doc. date Title View/Download
Oct 2013 Treasury Circular 2013/11: Implementing the Public Finance Amendment Act 2013 for Budget 2014: (1) transitioning from MCOAs to MCAs and (2) exempting appropriations from performance reporting tc-2013-11.pdf (No longer available)

Crown Entities Amendment Act 2013

Doc. date Title View/Download
Jul 2013 A series of diagrams explaining the reporting changes made by the July 2013 amendments to the Public Finance Act and the Crown Entities Act: Diagrams 5-8: Crown Entities Act changes to performance information sspfr-diagrams-cea.pdf (100 KB, PDF)

Statements of Intent and Reportable Outputs

Strategic Intentions and Statements of Intent

Appropriations and Reportable Outputs (including the Statement of Performance Expectations)

Information for monitors of Crown Entities

Doc. date Title View/Download
Jul 2013 Overview of the amendments to the Crown Entities Act sspfr-cea-brief-v2.pdf (77 KB, PDF)
Jul 2013 Planning and reporting changes in the Crown Entities Act: information for monitors sspfr-cea-monitors.pdf (266 KB, PDF)

The changes to the State Sector Act are available at: State Sector Amendment Act 2013.

Last updated: 
Thursday, 7 June 2018