Source: New Zealand Treasury:
This guidance covers secondments of staff from one government department (the home) to another government department (the host). While the accounting criteria in this guide may apply to Crown entities, the appropriation issues covered in this guide apply only to departments.
Secondments and redeployments are terms that can be used interchangeably for financial management purposes – this guide does not distinguish between them.
This guide does not cover relocations, where the home department staff member continues to work on home department outputs while working at another department location eg, Ministerial secondees, as these do not have financial management implications. It is intended that this guidance will be supplemented with interpretation and application guidance as best practice secondment processes evolve.