The National Party leader says any claims the party left the government books in a mess when it handed over the reins are rubbish.
The coalition government is already pulling back on its promise to fully implement a $10 reduction for GPs visit from the 1 July, blaming National for larger than expected deficits.
In a speech today Finance Minister Grant Robertson said it would take some time for the government to rebuild public services after years of "neglect".
Ministers have also talked about funding shortfall surprises across a number of portfolios.
Simon Bridges said they were looking for someone to blame after over-promising at the election.
"The books were there for everyone to see, I mean we have financial responsibility legislation in this country, it makes quite clear where things are at - they knew that, they actually got a lot of money, they've got $10 billion more in borrowing, they've got more revenue."