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The Treasury provided guidance including the Treasury Instructions and Treasury circulars.

Treasury Instructions

Treasury Instructions generally specify what the Chief Executive of a department of the Government must do. Treasury Instructions are signed on behalf of the Secretary to the Treasury and all Chief Executives are required to comply with them to the extent that they apply to the relevant department.

Treasury Circulars

The main purpose of Treasury Circulars is to provide guidance and information, and to request financial information. Treasury Circulars may cover matters that are outside the scope of Treasury Instructions, such as the budget timetable. Since Treasury Instructions are updated annually, Treasury Circulars may also cover matters that are to take effect immediately (but may later be incorporated within Treasury Instructions as part of an annual update).

Treasury Circulars are intended principally for departmental (and sometimes Crown Entities and State-owned enterprises) use and they are usually addressed to Chief Executives/Chief Financial Officers (CEs/CFOs).

In this section

  • Treasury instructions

    Treasury Instructions are issued under Section 80 of the Public Finance Act 1989.
  • Treasury circulars

    Treasury Circulars provide guidance and instructional information to departments, Crown entities and State-owned enterprises (SOEs) and request financial information from those agencies.
  • Glossary

    Glossary of terms used on the Treasury website and in Treasury and government publications. 

  • View points

    The Treasury displays content from a number of sources on its website. Consequently the content may not represent the view of the Treasury.
Last updated: 
Friday, 2 March 2018