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.
Category: Treasury Policy and Guidelines (TPG) Topic: Accounting Policy Date: 29 March 2023 Status: CurrentTPG23-08 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.
Category: Treasury Policy and Guidelines (TPG) Topic: Economic and Financial Appraisal Date: 02 March 2023 Status: Current
Faster Payment Terms Review
In December 2018, the NSW Government introduced the Faster Payment Terms (FPT) policy to help see registered business suppliers’ invoices1paid by in-scope departments within 20 calendar days. In January 2020, the NSW Government shortened payment times for registered small business suppliers to five business days. This commitment applies to undisputed and correctly rendered invoices up to $1 million.
Category: General Topic: Accounting Policy, Financial Arrangements Date: 02 March 2023 Status: CurrentGeneral Government Financial Statement - 31 January 2023
Category: Financial Reports Topic: Financial Management Date: 27 February 2023 Status: CurrentTD22-10 Amendment to TD19-02 Mandatory Early Close as at 31 March each year
The objective of this Direction is to amend TD19-02 to ensure ongoing adherence to the purpose and objectives expressed in TD19-02.
Category: Treasurer's Directions (TD) Topic: Accounting Policy Date: 27 February 2023 Status: CurrentTPG22-11 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.
Category: Treasury Policy and Guidelines (TPG) Topic: Government Sector Finance Act 2018 Date: 27 February 2023 Status: Current[2023 - expired] TD19-02 Mandatory early close as at 31 March each year
This Direction makes provisions with respect to procedures to be followed by agencies as at 31 March each year to facilitate early identification and resolution of accounting issues and ensure the timely completion and quality of government sector reporting.
Category: Treasurer's Directions (TD) Topic: Government Sector Finance Act 2018 Date: 24 February 2023 Status: ArchivedTD23-01 Exemption from paying certain unclaimed money into the Consolidated Fund
This Direction exempts certain GSF agencies from section 4.14(1) of the Government Sector Finance Act 2018, paying certain unclaimed money into the Consolidated Fund.
TD23-01 only applies to LAHC (NSW Land and Housing Corporation)
Annual Reporting Framework
Superseded by TPG23-10
Category: Annual Reports Topic: Government Sector Finance Act 2018, Reporting Date: 15 February 2023 Status: ArchivedTPG23-04 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
Category: Treasury Policy and Guidelines (TPG) Topic: Accounting Policy Date: 13 February 2023 Status: CurrentLast updated: 28/02/2022
