Documents Library

TPG25-03 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. Similarly, the NSW Budget Papers focus on the GGS.

TPG25-02 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.

TPG24-31 Benefits Management Guide

Benefits management works best when applied early to help define a problem and identify options that align with initiative objectives. In line with the development of a business case, it supports refinement and comparison of options, and establishment of a monitoring and evaluation approach. Following investment decision, it tracks performance and is used to inform evaluation.

TPG24-15 Treasury Banking System Interest Payments

The purpose of this policy is to establish principles for the payment of interest to exempt agency banking accounts operating within the TBS. The principles aim to achieve consistent application across the NSW Government sector and ensure sustainability of the Treasury Banking System.

TPG24-35 Budget Control Framework

This Treasury Policy and Guidelines (“TPG”) outlines the NSW Government budget control framework, including detail on how the controls apply to agency budgets, delegations for approving adjustments, and reporting arrangements.

This TPG supersedes the following Treasury Circulars:

• NSW TC12/08 – Budget Controls – Net Cost of Services
• NSW TC13/03 – Budget Controls – Labour Expense Cap
• NSW TC12/20 – Budget Controls – Capital Expenditure Authorisation Limits.

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.

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

This TPG has been replaced by TPG25-02.

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

This TPG has been replaced by TPG25-03.

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.

TPG23-16 Related Party Disclosure

The objective of this TPG is to set requirements in order to achieve consistency in the application of AASB 124 Related Party Disclosures (AASB 124, the Standard) by agencies preparing general purpose financial statements.

TPG23-14: Agency guidelines for the 2022-23 mandatory annual returns to Treasury for NSW public sector agencies that are not included in TD21-02

Replaced by TPG24-16. 

Agencies are required to submit financial statements for the year ended 30 June 2023.

This Treasury Policy and Guidelines applies to NSW public sector agencies (listed in Appendix A) that are not included in TD21-02.