Documents Library

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).

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.