Reference: 20260010
3 February 2026
E J King Emele
[FYI request #33394 email]
Dear E J King
Thank you for your Official Information Act request, received on 31 December 2025.
You requested the following:
Under the Official Information Act 1982, I request the following information:
1. An itemised breakdown of New Zealand central government expenditure for
the most recent completed financial year.
2. This breakdown to include, where available:
• Spending by Vote (e.g. Vote Health, Vote Education, etc.)
• Spending by department/agency
• Major programmes or funding categories within each Vote
• The stated purpose or outcomes of that expenditure
3. Any summary documents or tables that explain how total tax revenue is
allocated across sectors (e.g. health, welfare, education, defence, transport).
I am happy to receive this information in electronic format.
Information publicly available
The following information is covered by your request and is publicly available on the
Treasury website:
Item
Document Description
Website Address
1. Financial Statements of the Government of New Zealand for the
Financial Statements of the
year ended 30 June 2025
Government of New Zealand for
the Year Ended 30 June 2025 |
Includes reporting on total expenses of the Crown by type and
The Treasury New Zealand
by functional classifications (eg, education, health, social
security and welfare etc). Refer to pages 45 for a breakdown of
the different segments (core Crown, Crown entities, State-
The 2025-year FSG is the latest.
owned enterprises and Total Crown) of government expenses
by type and refer to page 160 for a breakdown of core Crown
and total Crown expenses by functional classification.
2. Estimates of Appropriations (by sector)
The Estimates of Appropriations
for the Government of New
The most recent Estimates were published in May 2025 and
Zealand for the Year Ending 30
outline, by vote, estimated actual government Crown
June 2026 | The Treasury New
expenditure for the year ending 30 June 2025. The Estimates
Zealand
are organised into 9 sector volumes, with each Vote allocated to
one sector.
The Estimates provides information on what is intended to be
Excel workbooks containing
achieved with each appropriation in a Vote and how
data as published in the
1 The Terrace
PO Box 3724
Wellington 6140
New Zealand
tel. +64-4-472-2733
https://treasury.govt.nz
performance against each appropriation will be assessed and
Estimates of Appropriations
reported on after the end of the Budget year. It also summarises
2025/26:
the new policy initiatives and trend information for each Vote.
Budget 2025 Data from the
This may help with your requests for spending by vote, major
Estimates of Appropriations
categories within each vote and the purpose of the spending.
2025/26 | The Treasury New
Zealand
3. The Supplementary Estimates of Appropriations (by vote)
The Supplementary Estimates of
Appropriations for the
The most recent Supplementary Estimates were published in
Government of New Zealand for
May 2025 and outline the changes to expenses, capital
the Year Ending 30 June 2025 |
expenditure and capital injections to departments required for
The Treasury New Zealand
the financial year about to end (2024/25). Supporting
information for each Vote provides reasons for the changes to
appropriations during the year, related changes in performance
information and full performance information for any new
appropriations that were established during the year.
Accordingly, I have refused your request for the documents listed in the above table
under section 18(d) of the Official Information Act as the information requested is
publicly available.
Information being released
Please find enclosed the following document:
Item
Document Description
Decision
1.
Excel document – Breakdown of core Crown expenditure for the
Release in full
year ending 30 June 2025 by agency.
The attached excel file is an extract of all the operating expense raw data provided (via
a template) to Treasury by agencies, that is used to calculate core Crown operating
expenses for the purpose of Financial Statements of Government.
The data provided to the Treasury is consolidated to represent the Financial
Statements of Government. The primary changes made on consolidation are the
elimination of inter-entity transactions. For example, when a Government Department
purchases services from another Government Department, they are required to report
this as an expense with a department which is eliminated by reducing operating
expenses and operating revenue to reflect that at an all of Government level, there is
no transaction.
The other notable adjustment that occurs are reclassifications where certain
information identified within agencies is of such a material nature that we report it
separately. This is the case for clinical supplies and wholesale electricity purchases.
Information does not exist
The Treasury does not hold any information in scope of the final part of your request
relating to tax revenue allocation. Total tax revenue is not allocated to specific sectors.
The Government makes expenditure decisions based on the overall fiscal position of
the Government. Accordingly, I have refused your request for the above information
under section 18(e) of the Official Information Act, as the document(s) alleged to
contain the information requested does not exist.
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Please note that this letter (with your personal details removed) and enclosed
documents may be published on the Treasury website.
This reply addresses the information you requested. Under section 28(3) of the Act,
you have the right to ask the Ombudsman to review any decisions made under this
request. The Ombudsman may be contacted by email at:
[email address] or by calling 0800 802 602.
Yours sincerely
Kamlesh Patel
Deputy Chief Government Accountant
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