Documents Library

TPG24-20: Working accounts in the Special Deposits Account

This TPG explains the requirements set by the Government Sector Finance Act 2018 (GSF Act) and the Government Sector Finance Regulation 2018 (GSF Regulation) for GSF Agencies establishing, operating and dissolving working accounts.

TPG24-17: Agency Direction for the 2023-24 Mandatory Annual Returns to Treasury

This NSW Treasury Policy and Guidelines (TPG) adopts and incorporates the TD21-02 Mandatory Annual Returns to Treasury, including the defined terms which also apply to this TPG.

The TPG provides additional guidelines to Agencies relating to Annual Returns to be submitted to Treasury and outlines procedures completed at an interim date under the Treasurer’s Direction on Mandatory Early Close as at 31 March each year (TD19-02) that must be updated and finalised as part of the Annual Returns.

This TPG also describes a number of procedures to confirm that key controls over Agency balances are carried out. These procedures form good practice that should in any case be carried out at appropriate points in the financial year.

TPG24-16: Agency guidelines for the 2023-24 mandatory annual returns to Treasury for NSW public sector agencies that are not included in TD21-02

This NSW Treasury Policy and Guidelines (TPG) adopts and incorporates the TD21-03 Submission of Annual GSF Financial Statements for NSW public sector agencies that are not included in TD21-02, including the defined terms which also apply to this TPG. This TPG provides additional guidelines to Agencies relating to Annual Returns to be submitted to Treasury.

TPG24-14 Guidance - Accounting for Bid Cost Contributions

The purpose of this non-mandatory guidance is to assist agencies in determining whether bid cost contributions made in relation to property, plant and equipment constructed by third parties:

• qualify for capitalisation under AASB 116 Property, Plant and Equipment (AASB 116),
• qualify for capitalisation under another accounting standard; or
• should be expensed.

TPG24-08 CFO Certification on the Internal Control Framework over Financial Systems and Information

The purpose of this policy is to hold Chief Financial Officers (CFOs) of GSF agencies accountable to design, implement, continuously monitor and evaluate throughout the year a risk-based internal control framework over their financial systems and information.

TPG24-06 Mandates of options and major policy decisions under Australian Accounting Standards

Australian Accounting Standards provide certain accounting policy options. This TPG updates the mandates of accounting policy options and major policy decisions for recent amendments to Australian Accounting Standards and Treasury requirements.

TPG24-05 Financial Reporting Code for NSW General Government Sector Agencies

The Financial Reporting Code for NSW General Government Sector Entities (the Code) sets out the financial reporting framework for all New South Wales General Government Sector (NSW GGS) entities. The Code provides a model financial reporting framework which promotes consistency across the NSW GGS. The Consolidated Financial Statements of New South Wales report on the General Government Sector (GGS) entities and the Total State Sector.

TPG24-03: Agency Direction for the 2023-24 Mandatory Early Close

This NSW Treasury Policy and Guidelines (TPG) adopts and incorporates the Treasurer’s Direction TD19-02 Mandatory Early Close as at 31 March each year, including the defined terms which also apply to this TPG.

TPG24-01 Management of NSW Government Payments

This Treasury Policy and Guidelines sets out GSF agency requirements for the State to achieve payment reform outcomes for:

1. receiving payments from citizens and businesses,
2. making payments to citizens, businesses, and suppliers and,
3. additional supplier payments.

TPG23-23 Funding for Redundancy Payments

This document outlines the requirements to access funding arrangements for redundancy payments that are available to assist agencies to meet the one-off costs associated with redundancies.

This document incorporates references and requirements relating to other policy instruments, including the Premier’s Memorandum M2023-06 NSW Government Sector Workforce Mobility Placement Policy and Premier’s Memorandum M2011-11 Changes to the Management of Excess Employees (M2011-11).