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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.

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 website. 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. Using PDF Files
Doc. Date Title Download
5 Apr 2018 Treasury Circular 2018/04: 2018 Internal Control Assessment Tool (ICAT) - Evaluating the Internal Control Environment
22 Mar 2018 Treasury Circular 2018/03: Crown Reporting: Guidance for Accounting for Financial Instruments Under PBI IFRS 9 for Non-Financial Entities and Updated Guidance for Measuring Remeasurements
7 Feb 2018 Treasury Circular 2018/02: 2018 Budget: Updated Timetable (Restricted Distribution) Not available on website.
19 Jan 2018 Treasury Circular 2018/01: 2018 Budget Economic and Fiscal Update Requirements (Restricted Distribution) Not available on website.
21 Dec 2017 Treasury Circular 2017/16: March Baseline Update 2018
21 Dec 2017 Treasury Circular 2017/15: Budget 2018 - Timetable and technical requirements for Agencies (Restricted Distribution) Not available on website.
1 Dec 2017 Treasury Circular 2017/14: Budget 2018: Revised Budget Initiative Process and Timetable (Restricted Distribution) Not available on website.
4 Oct 2017 Treasury Circular 2017/13: 2017/18 Reporting to Treasury's Commercial Operations Group (ComOps) (Restricted Distribution) Not available on website.
19 Sep 2017 Treasury Circular 2017/12: 2017 Half Year Economic and Fiscal Update Requirements (Restricted Distribution) Not available on website.
19 Sep 2017 Treasury Circular 2017/11: 2017 October Baseline Update and Specific Fiscal Risk Reporting (Restricted Distribution) Not available on website.
1 Sep 2017 Treasury Circular 2017/10: Budget 2018: Budget Initiative Process and Timetable (Restricted Distribution) Not available on website.
14 Aug 2017 Treasury Circular 2017/09: Early Adoption of PBE IFRS 9 Financial Instruments
8 Aug 2017 Treasury Circular 2017/08: BASS Data Submission requirements 2016/17, 2015/16, 2014/15 (Restricted Distribution) Not available on website.
14 Jun 2017 Treasury Circular 2017/07: Crown Reporting Requirements: 2017 Year End for Stream C State-Owned Enterprises and Crown Entities (Restricted Distribution) Not available on website.
14 Jun 2017 Treasury Circular 2017/06: 30 June 2017 Year End and Monthly Actuals for 2017/18 Requirements (Restricted Distribution) Not available on website.
6 Jun 2017 Treasury Circular 2017/05: 2017 Pre-Election Economic and Fiscal Update Requirements (Restricted Distribution) Not available on website.
3 May 2017 Treasury Circular 2017/04: Unappropriated Expenses and Capital Expenditure 2016/17

24 Apr 2017 Treasury Circular 2017/03: 2017 Internal Control Assessment Tool (ICAT) - Evaluating the Internal Control Environment

17 Feb 2017 Treasury Circular 2017/02: Budget 2017: Updated Timetable (Restricted Distribution) Not available on website.
17 Jan 2017 Treasury Circular 2017/01: 2017 Budget Economic and Fiscal Update Requirements (Restricted Distribution) Not available on website.
20 Dec 2016 Treasury Circular 2016/15: Budget 2017: Timetable and Technical Requirements for Agencies (Restricted Distribution) Not available on website.
20 Dec 2016 Treasury Circular 2016/14: March Baseline Update 2017

21 Nov 2016 Treasury Circular 2016/13: Budget 2017: Update to Timetable Following Earthquakes (Restricted Distribution) Not available on website.
4 Oct 2016 Treasury Circular 2016/12: Budget 2017: Budget Initiative Process and Timetable (Restricted Distribution) Not available on website.
15 Sep 2016 Treasury Circular 2016/11: 2016/17 Reporting to Treasury's Commercial Operations Group (COMOPS) (Restricted Distribution) Not available on website.
15 Sep 2016 Treasury Circular 2016/10: 2016 Half Year Economic and Fiscal Update (Restricted Distribution) Not available on website.
5 Sep 2016 Treasury Circular 2016/09: 2016 October Baseline Update and Specific Fiscal Risk Reporting Requirements (Restricted Distribution) Not available on website.
12 Aug 2016 Treasury Circular 2016/08: BASS Data Collection Requirements: 2015/16, 2014/15 and 2013/14 (Restricted Distribution) Not available on website.
17 Jun 2016 Treasury Circular 2016/07: Crown Reporting Requirements: 2016 Year End for Stream C State Owned Enterprises and Crown Entities (Restricted Distribution) Not available on website.
7 Jun 2016 Treasury Circular 2016/06: 30 June 2016 Year End and Monthly Actuals for 2016/17 Requirements (Restricted Distribution) Not available on website.
3 May 2016 Treasury Circular 2016/05: Unappropriated Expenses and Capital Expenditure 2015/16

15 Apr 2016 Treasury Circular 2016/04: 2016 Internal Control Assessment Tool (ICAT) - Evaluating the Internal Control Environment

6 Apr 2016 Treasury Circular 2016/03: Budget 2016: Updated Timetable (Restricted Distribution) Not available on website.
25 Feb 2016 Treasury Circular 2016/02: 2016 Final Budget timetable (Restricted Distribution) Not available on website.
11 Jan 2016 Treasury Circular 2016/01: 2016 Budget Economic and Fiscal Update Requirements (Restricted Distribution) Not available on website.
17 Dec 2015 Treasury Circular 2015/18: Budget 2016: Timetable and Technical Requirements for Departments (Restricted Distribution) Not available on website.
17 Dec 2015 Treasury Circular 2015/17: March Baseline Update

29 Oct 2015 Treasury Circular 2015/16: Budget 2016: Business Growth Agenda Process: Additional Information for Agencies Released (Restricted Distribution) Not available on website.
22 Oct 2015 Treasury Circular 2015/15: Budget 2016: Revised Cost Benefit Analysis Template, and Final CBAX Tool and User Guide Released (Restricted Distribution) Not available on website.
9 Oct 2015 Treasury Circular 2015/14: 2015/16 Reporting to Treasury's Commercial Operations Group (COMOPS) Not available on website.
17 Sep 2015 Treasury Circular 2015/13: Budget 2016: CBAx Cost Benefit Analysis Tool Not available on website.
17 Sep 2015 Treasury Circular 2015/12: Budget 2016: Budget Initiative Process and Timetable Not available on website.
14 Sep 2015 Treasury Circular 15/11: BASS Data Submission Requirements: 2014/15, 2013/14 and 2012/13 Not available on website.
28 Jun 2013 Treasury Circular 2013/07: Financial Reporting - Variance Reporting

2 Jul 2012 Treasury Circular 2012/06: Year End 2012 - Disclosure Requirements for "Other Non-Cancellable Operating Commitments" No Longer Required

16 Sep 2011 Treasury Circular 2011/10: Guidance for the Operation of Departmental Memorandum Accounts

8 Feb 2011 Treasury Circular 2011/04: March Baseline Update 2011: Changes to the Capital Charge Rate

2 Sep 2010 Treasury Circular 2010/10: Ministerial Certification of Related Party Transactions

13 Aug 2010 Treasury Circular 2010/09: Amendments to Fees, Grants and Subsidies, and Cash Disbursements Following Increase in the Rate of GST to 15% on 1 October 2010 Not available on website.
7 Jul 2010 Treasury Circular 2010/08: 30 June 2010 Year End Discount Rates and Contingent Liabilities and Assets

17 Jun 2010 Treasury Circular 2010/07:Increases in Government Superannuation Fund (GSF) Employer Contribution Rates

25 Sep 2009 Treasury Circular 2009/16: Addressing Reductions in Third Party Revenue Resulting from the Economic Downturn

21 Sep 2009 Treasury Circular 2009/13: Improvement Required in Monthly Variance Reporting

9 Sep 2009 Treasury Circular 2009/10: Clarification of Return of Suplus Calculation

20 Aug 2009 Treasury Circular 2009/09: UMR Survey of Public Sector Financial Management Capability

1 Jul 2009 Treasury Circular 2009/08: Treasury Instructions 2009/10

15 Jun 2009 Treasury Circular 2009/06: 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.

19 Aug 2008 Treasury Circular 2008/13: Public Sector Discount Rate

4 Aug 2008 Treasury Circular 2008/12: Capital Intentions of Capital-Intensive Agencies and Sectors - 2008 Profile

23 Jul 2008 Treasury Circular 2008/10: Reporting KiwiSaver Employer Expenses and Subsidies

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

3 Jul 2007 Treasury Circular 2007/11: Public Finance (Departmental Guarantees and Indemnities) Regulations 2007

9 Mar 2007 Treasury Circular 2007/04: Guidance on Forecasting Policies Financial Instruments Under NZ IFRS

29 Mar 2006 Treasury Circular 2006/04: Unappropriated Expenditure - Avoiding Unintended Breaches

14 Jul 2005 Treasury Circular 2005/11: Guidance on GST for Non-Departmental Operations

31 May 2004 Treasury Circular 2004/03: Departmental Insurance and Risk Management

1 Dec 2003 Treasury Circular 2003/12: Update of the Guidelines for the Management of Crown and Departmental Foreign-Exchange Exposure

12 Dec 2002 Treasury Circular 2002/14: The Government's Fiscal Management Approach

19 Dec 2001 Treasury Circular 2001/16: Capital Charge: Formula and Rates for 2002/03
Note: The current capital charge rate is included in Treasury Circular 2011/04 above.

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 Treasury Circular 2011/04 above.

16 Nov 1998 Treasury Circular 1990/04: Management of Departmental Foreign Exchange Exposure

Last updated: 
Wednesday, 21 June 2017