(1) The Minister may, by the Finance Instructions or by a separate written instrument, delegate any powers, functions or duties conferred on the Minister by this Act to the responsible authority for a budget sector agency, and may revoke or vary any such delegation.
(2) A delegation by the Minister under this section to the chief executive officer of a budget sector agency applies only in relation to the agency but, where the agency is a department, may be expressed to apply to all or any specified entities associated with the department or class of specified entities associated with the department.
(3) A delegation by the Minister under this section to the chief executive officer of the Ministry of Finance is not limited by subsection (2), but may be limited in any way the Minister thinks fit.
(Financial Management Act 2004 s(72))