Estimates, Supplementary Estimates and their Supporting Information: Technical Guide for Departments

This guidance sets out the purpose and content requirements for the following documents:

• the 2024/25 Estimates of Appropriations for the Government of New Zealand, and
• the 2023/24 Supplementary Estimates of Appropriations for the Government of New Zealand.

There are accompanying checklists for both documents. The requirements and guidance outlined here apply until this guidance is updated or replaced, which is expected to be late 2024 or early 2025 in preparation for Budget 2025. This document has been written by the Strategic Performance Information team in the Treasury.

This guidance should be read in conjunction with the annotated mock ups of the Estimates of Appropriations 2024/25 and the Supplementary Estimates of Appropriations 2023/24 which are released at the same time as this guidance.