The Cabinet Manual is an authoritative guide to central government decision making for Ministers, their offices, and those working within the public service. It is also a primary source of information on New Zealand's constitutional arrangements, as seen through the lens of the executive branch of government. The Cabinet Manual guides Cabinet's procedure, and is endorsed at the first Cabinet meeting of a new government, to provide for the orderly re-commencement of the business of government.
The content of the Cabinet Manual includes the roles of the Governor-General, Ministers, and the public service; how Ministers are appointed; how a government is formed after an election; expectations about the conduct of Ministers and public servants; how the Cabinet makes decisions; how legislation is developed; and how government information should be handled.