Documents Library

TPG23-13 Agency Direction for the 2022-23 Mandatory Annual Returns to Treasury

Replaced by TPG24-17.

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

TPG23-09 Guidance when performing valuations of physical non-current assets

This guidance summaries existing requirements in TPP21-09 Valuation of Physical Non-Current Assets at Fair Value (TPP 21-09) and TD 21-05 Valuation of Physical Non-Current Assets at Fair Value (TD 21-05), relating to management revaluations of property, plant and equipment, in those years where a full comprehensive valuation is not required. It also provides some practical tips on how to determine whether a revaluation is required and, if so, an appropriate approach to an interim revaluation.

TPG23-08 NSW Government Guide to Cost-Benefit Analysis

Cost-benefit analysis (CBA) is a holistic appraisal method that estimates the economic, social, environmental and cultural costs and benefits of an initiative and expresses them in monetary terms.

TPG22-04 Submission of Business Cases

These Policy and Guidelines set out mandatory requirements, recommendations and guidance for NSW General Government Sector agencies and other government entities for the submission of business cases.

TPG22-11 Agency Direction for the 2022-23 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.

TPG23-04 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.

This version replaces TPG22-07

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.

TPG22-22 Policy and Guidelines: Evaluation

These Policy and Guidelines set out mandatory requirements, recommendations and guidance for NSW General Government Sector agencies and other government entities to plan for and conduct the evaluation of policies, projects, regulations, and programs.

TPG22-21 NSW Public Private Partnership Policy and Guidelines

These Guidelines demonstrate the NSW Government’s:

• Recognition of the benefits of the Public Private Partnership (PPP) approach as an effective delivery model in the appropriate circumstances
• Commitment to the proactive assessment of the potential use of various PPP models early in procurement processes; and
• Commitment to maximise beneficial outcomes to Government and taxpayers through engaging with the private sector in the delivery of service enabling infrastructure.

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).