A Special Account is an appropriation mechanism that sets aside amounts within the Consolidated Revenue Fund (CRF) for expenditure for special purposes. The appropriation is provided under section 20 or 21 of the Financial Management and Accountability Act 1997  (FMA Act)
The Department of Finance has developed Guidelines for the Management of Special Accounts. The Guidelines discuss a number of aspects of Special Accounts including their establishment, management, reporting and banking procedures.
Finance Circular 2009/01 provides an introduction for FMA Act agencies on establishing, managing and reporting Special Accounts. It replaces Finance Circular 2003/09 and summarises components of the Guidelines for the Management of Special Accounts.
Guidelines for the Management of Special Accounts
Financial Management Guidance (No. 7)
The Chart of Special Accounts lists all active Special Accounts by portfolio and agency. It is intended to assist FMA Act agencies to effectively report and manage their Special Accounts. Each Special Account is hyperlinked to its most recent legal instrument on the ComLaw database. The Chart is updated whenever a new Special Account is created, an old one is abolished, or when the administration of a Special Account changes.