Documents Library

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

This TPG has been replaced by TPG25-02.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This TPG has been replaced by TPG25-03.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.

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.

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).

TPG23-17 Disaster Cost-Benefit Framework

This Disaster Cost-Benefit Framework (the Framework) is a Treasury Policy and Guidelines paper that sets out how to undertake disaster resilience cost-benefit analysis (CBA). The Framework sits under and follows the same principles and requirements of the NSW Government Guide to Cost Benefit Analysis (TPG23-08) (CBA Guide), which applies to all NSW Government initiatives.

TPG23-22 Supplementary Guidelines: Nominee Directors for the Insurance and Care NSW Board

This guideline outlines the process for employee and employer bodies when selecting candidates for nomination to the icare Board. These guidelines provide additional information applicable to Nominee Directors of the icare Board.

TPG23-21 Determining the present value of a provision

For provisions where settlement is expected to be deferred for some time, various accounting standards require the liability to be measured at present value. The purpose of this Treasury Policy and Guidelines (TPG) is to provide consistency and comparability across the NSW Public Sector and the Total State Sector Accounts when determining the present value of a provision.

TPG23-10 Annual Reporting Requirements

Updated July 2024

This Annual Reporting Requirements Treasury Policy and Guidelines (TPG) specifies certain annual reporting information as mandatory requirements to report, and also collates all the other annual reporting requirements from the Government Sector Finance Act 2018 (GSF Act), its associated regulations, Treasurer’s Directions, other legislation and policies.