Documents Library

TPG22-23 Agencies with Occupancy Agreements with Property NSW

The purpose of this policy is to provide guidance to agencies on the applicability of AASB 16 Leases to Occupancy Agreements with Property NSW (PNSW). It includes proforma financial statements disclosures for the year ending 30 June 2022 and frequently asked questions in respect of the derecognition of existing right-of-use assets and lease liabilities related to office accommodation lease arrangements with PNSW.

This policy is not mandatory and NSW GGS entities should tailor the assessment and disclosures to their individual circumstances.

TPG22-17 Agency guidelines for the 2021-22 mandatory annual returns to Treasury for NSW public sector agencies that are not included in TD21-02

Superceded by TPG23-14

TPG22-16 Agency Direction for the 2021-22 Mandatory Annual Returns to Treasury

Replaced by TPG23-13

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.

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.

TPG22-07 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This version has been replaced by TPG23-04

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This version has been replaced by TPG23-03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

TPG22-02 Ownership and Portfolio Expectation Policy

This policy outlines the ownership and portfolio expectations that the Government holds for State Owned Corporations (SOCs), and the mechanism for issuing a Statement of Expectations (SoE).

TPG22-03 Establishing and Monitoring the Performance of NSW Government Residual Entities

This policy and guidelines paper provides a Governance Framework covering matters that should be considered in the establishment, operation and reporting of entities created to hold these residual assets, liabilities and functions. This paper refers to such entities as residual entities.

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.