Documents Library

TPG24-26 First Nations Impact Assessment Policy

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.

TPG24-33 Reporting framework for first year climate-related financial disclosures

This reporting framework sets out the minimum content requirements for the first year of mandatory climate-related financial disclosures for an entity. It also provides suggestions on how entities should approach their disclosures.

TPG24-28 First Nations Investment Framework

The First Nations Investment Framework is a guide to good practice in working with First Nations people and communities on the design, appraisal and evaluation of initiatives.

TPG24-27 Performance Reporting and Monitoring Policy for Government Businesses

This Policy identifies government businesses as a type of entity that require a separate and distinct reporting and accountability approach from that which applies to other NSW Government entities.

TPG24-24 Recurrent Expenditure Assurance Framework

The Recurrent Expenditure Assurance Framework (REAF) outlines the procedures for the application of the NSW Gateway Policy to major recurrent expenditure investments. This Framework sets out the requirements that must be followed by the Delivery Agency, the Major Recurrent Advisory Group (MRAG), the Expert Review Team, and NSW Treasury (as the Gateway Coordination Agency for this Framework).

TPG23-27 Gender Impact Assessment Policy

The Gender Impact Assessment Policy provides guidance to general government sector (GGS) agencies on when and how to produce gender impact assessments for new policy proposals (NPPs).

The Gender Impact Assessment Policy comes into effect on 1 October 2024.

TPG24-23 Accounting for Long Service Leave and Annual Leave

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.