Documents Library

TPG23-03 Financial Reporting Code for NSW General Government Sector Entities

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.

TPG22-28 Returns on Equity Investment

This guidance applies to the treatment of contributions from the General Government Sector (GGS) to State Owned Corporations (SOCs) for the purposes of:

• Preparing the budget papers and budget aggregates
• Preparing the Annual Consolidated State Financial Statements under s7.17 of the Government Sector Finance Act 2018 (GSF Act).

TPG22-12 NSW Gateway Policy

Gateway assurance supports Government investment decisions and management of risks in the development and delivery of projects and programs. It applies independent, confidential, expert reviews to projects and programs throughout their lifecycle. This policy paper provides guidance and core requirements for the delivery and monitoring of Gateway reviews in NSW.

TPG22-06 Financial Reporting Code for NSW General Government Sector Entities

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.

This version has been replaced by TPG23-03

TPG22-05 Carry Forwards Policy

The Carry Forward Policy sets out the circumstances in which agencies may be permitted to transfer Budget Control Limits from the current financial year to future financial years, subject to meeting certain conditions and the approval of the Treasurer.

Updates and replaces TC15-08. This version reduces the number of times agencies can submit carry forwards each year to two,as well as tightening the carry forward categories. This update also reflects an updated template

TPG21-11 Parameter and Technical Adjustments and New Policy Proposals (Measures)

This guidance assists agencies to understand which classification to use when submitting budget proposals for Expenditure Review Committee (ERC) or Treasurer consideration.