Documents Library

TC19-06 - Financial Statements Disclosures for Machinery of Government Changes

Machinery of Government (MoG) changes often result in abolition/creation of government entities and movement of functions between entities.

Archived, withdrawn or superseded NSW Treasury Circulars

Table listing the archived, withdrawn or superseded NSW Treasury Circulars and reason for archiving with details of any specific replacement administrative requirements.

Also refer to the Administrative Requirements Portal (ARP) - see link from the above Documents & Resources menu bar.

TC19-05 Agency Guidelines for the 2018-19 Mandatory Annual Returns to Treasury

This circular explains the mandatory elements of the Annual Return Procedures for 2018-19.

TC19-04 Mandates of options and major policy decisions under Australian Accounting Standards

This circular has been replaced by TC20-01.

This Circular updates the mandates of accounting policy options and major policy decisions under Australian Accounting Standards to be applied in entity financial statements for financial years ending on or after 30 June 2019.

TC19-03 Recurrent Expenditure Assurance Framework

The Recurrent Investor Assurance Framework (RIAF) issued under Treasury Circular 17-11 is being renamed as the Recurrent Expenditure Assurance Framework (REAF). There are no changes to the scope, protocols or application of the framework.

TC19-02 Guide to Better Regulation

Agencies must demonstrate that all new and amending regulatory proposals meet the better regulation requirements outlined in the Guide to Better Regulation (TPP19-01).

TC19-01 Agency Guidelines for the 2018-19 Mandatory Early Close

This Circular applies to all NSW public sector agencies, including State Owned Corporations, and withdraws and supersedes the previous NSW Treasury Circular Mandatory Early Close procedures for 2017-18 (TC17-12).

TC18-18 Agency Recouping of Merchant Interchange Fees

A cost of acceptance is incurred by government agencies and State-Owned Corporations (SOC’S) when they accept card payment from customers.

NSW Government agencies are required to apply the rules issued under Standard No. 3 of 2016, ‘Scheme rules relating to merchant pricing for credit, debit and prepaid card transactions’ (RBA Standard No. 3), issued by the Reserve Bank of Australia (RBA), when recovering the cost of acceptance.

This Circular replaces Treasury Circular 12/13 ‘Agency recouping of merchant interchange fees’.

TC18-17 FY18-19 Timetable for Agency Asset Valuations

This Circular has been replaced by TC21-11.

This Circular outlines the recommended timetable for asset valuations undertaken by NSW public sector entities, including Statutory State Owned Corporations, for financial years ending on or after 30 June 2019.

TC18-16 - Small Agency Exemption to TPP15-03

Agencies that comply with the terms below are exempt from complying with the Internal Audit and Risk Management Policy for the NSW Public Sector (TPP15-03) in respect of 2017-18.