Documents Library

General Government Financial Statement - 31 January 2022

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This version has been replaced by TPG23-04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This version has been replaced by TPG23-03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

TPP22-08 Small Business Definition

These guidelines set out the two standard and preferred definitions of small business

1. aggregated annual turnover less than $10 million and
2. fewer than 20 full-time equivalent (FTE) employees.

The Australian Bureau of Statistics (ABS) provides annual business counts for both definitions, making it easier to cost and more effectively target programs that adopt these definitions. The specific benefits of each definition are detailed in this document to help agencies choose the best definition for their circumstances.

TPG23-06 Board Appointments for State Owned Corporations and Other Commercial Government Businesses

This policy outlines the board appointment process for State Owned Corporations and other commercial government businesses. It outlines both policy expectations and governance aspects of the board appointment process managed by Treasury for the appointing Minister.

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.

General Government Financial Statement - 31 December 2021

General Government Financial Statement - 30 November 2021