Documents Library

TPG24-24 Recurrent Expenditure Assurance Framework

The Recurrent Expenditure Assurance Framework (REAF) outlines the procedures for the application of the NSW Gateway Policy to major recurrent expenditure investments. This Framework sets out the requirements that must be followed by the Delivery Agency, the Major Recurrent Advisory Group (MRAG), the Expert Review Team, and NSW Treasury (as the Gateway Coordination Agency for this Framework).

TPG23-27 Gender Impact Assessment Policy

The Gender Impact Assessment Policy provides guidance to general government sector (GGS) agencies on when and how to produce gender impact assessments for new policy proposals (NPPs).

The Gender Impact Assessment Policy comes into effect on 1 October 2024.

TD24-12 Charter of Independence for NSW integrity agencies

The object of this Direction is to safeguard the independence of the integrity agencies when
engaging with The Cabinet Office, Premier’s Department and Treasury concerning their financial
arrangements and management practices.

TPG24-23 Accounting for Long Service Leave and Annual Leave

TD24-22 Financial and Annual Reporting by former reporting GSF agencies

This Direction:

• Exempts certain former reporting GSF agencies from the requirement to prepare final annual GSF financial statements under section 7.7 of the GSF Act and final annual reporting information under section 7.14 of the GSF Act.

• Authorises the Secretary of The Treasury, or their nominee, to grant an exemption from or a modification to the requirements to prepare final annual GSF financial statements or final annual reporting information in certain cases.

[2024] TD23-11 Annual reporting requirements

Updated: 1 July 2024

This Direction is to set the principles, requirements, and procedures to be applied or followed by Agencies and the accountable authorities for those Agencies when preparing annual reporting information in accordance with Division 7.3 of the Government Sector Finance Act 2018 (GSF Act).

TD24-21 Amendment to TD23-11 Annual reporting requirements

To amend TD23-11 to ensure ongoing adherence to the purpose and objectives expressed in TD23-11

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.