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General Government Financial Statement - May 2024

TPG24-20: Working accounts in the Special Deposits Account

This TPG explains the requirements set by the Government Sector Finance Act 2018 (GSF Act) and the Government Sector Finance Regulation 2018 (GSF Regulation) for GSF Agencies establishing, operating and dissolving working accounts.

TPG24-17: Agency Direction for the 2023-24 Mandatory Annual Returns to Treasury

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

The TPG provides additional guidelines to Agencies relating to Annual Returns to be submitted to Treasury and outlines procedures completed at an interim date under the Treasurer’s Direction on Mandatory Early Close as at 31 March each year (TD19-02) that must be updated and finalised as part of the Annual Returns.

This TPG also describes a number of procedures to confirm that key controls over Agency balances are carried out. These procedures form good practice that should in any case be carried out at appropriate points in the financial year.

TD24-19 Amendment to TD21-02 Mandatory Annual Returns to Treasury

This Direction amends TD21-02 for the financial years ending 30 June 2024 and following.

This Direction takes effect on Wednesday, 12 June 2024.

TPG24-16: Agency guidelines for the 2023-24 mandatory annual returns to Treasury for NSW public sector agencies that are not included in TD21-02

This NSW Treasury Policy and Guidelines (TPG) adopts and incorporates the TD21-03 Submission of Annual GSF Financial Statements for NSW public sector agencies that are not included in TD21-02, including the defined terms which also apply to this TPG. This TPG provides additional guidelines to Agencies relating to Annual Returns to be submitted to Treasury.

TD24-18 Amendment to TD21-03 Submission of Annual GSF Financial Statements for NSW public sector agencies that are not included in TD21-02

This Direction amends TD21-03 for the financial year ending 30 June 2024 and following.

This Direction takes effect on Wednesday, 12 June 2024.

[2024] TD21-03 - Submission of Annual GSF Financial Statements for NSW public sector agencies that are not included in TD21-02

Updated: 12 June 2024

This Direction makes provision with respect to procedures to be followed by agencies each year to comply with requirements to submit Annual GSF Financial Statements.

This Direction applies to those GSF agencies that are not listed in Appendix A of TD21-02 Mandatory Annual Returns to Treasury.

This Direction withdraws and supersedes all previous NSW Treasurer’s Directions on Submission of Annual GSF Financial Statements for NSW public sector agencies that are not included in TD21-02.

[2024] TD21-02 Treasurer's Direction for the Mandatory Annual Returns to Treasury

Updated: 12 June 2024

General Government Financial Statement - April 2024

TPG24-14 Guidance - Accounting for Bid Cost Contributions

The purpose of this non-mandatory guidance is to assist agencies in determining whether bid cost contributions made in relation to property, plant and equipment constructed by third parties:

• qualify for capitalisation under AASB 116 Property, Plant and Equipment (AASB 116),
• qualify for capitalisation under another accounting standard; or
• should be expensed.