Finance Minister Bill English has repeated his intention to scrap many of the spending promises made by the former Labour-led Government last year.
But he says because many of those promises were not funded, the Government will make no savings from scrapping them.
Radio New Zealand's political reporter says it is becoming a theme for Mr English in Parliament to criticise Labour's unfunded promises from last year.
And on Wednesday during Question Time in the House, it was no different.
Mr English identified tertiary education as an area most likely to be hardest hit.
He says it is hard to justify the increased spending Labour promised for tertiary institutions over the next four years when the Probation and Corrections services are struggling.
Mr English would not be drawn on whether he would retain the unfunded commitments the Labour Party made to literacy and numeracy programmes in workplaces as part of the skills strategy.