This imprest supply bill authorises additional interim spending and capital expenditure for the Government to cover decisions made after the 2025/26 Estimates were finalised and contingencies above the amounts in the Appropriation (2025/26 Estimates) Bill.
Imprest supply is interim spending authority. An imprest supply bill gives the government legal authority to spend public money and incur expenses ahead of, or in addition to, the detailed annual Appropriation Acts that Parliament scrutinises in full later. This "Second" bill for the 2025/26 financial year tops up that interim authority, setting maximum limits on the total expenses, capital expenditure and emergency (unappropriated) spending that departments can draw on until the year's appropriations are finalised. It affects the whole of central government — every department and Crown agency relies on this authority to keep paying wages, contracts and services without interruption. It is essentially a financial bridging mechanism, not a policy change.
Imprest supply bills are routine Treasury measures sought each financial year under the Public Finance Act framework; a "second" one typically covers spending partway through the year until the main estimates take effect. Supporters argue it is a standard, necessary tool ensuring the government of the day is never left without lawful authority to fund essential public services. Critics note that because it grants broad, relatively unscrutinised spending headroom, Parliament signs off large sums before seeing line-by-line detail, which some see as reducing transparency — though the later Appropriation Acts supply that detailed accountability.
See the Parliament.nz ↗ site for the full bill.