Documents Library

Recurrent Expenditure Assurance Framework - A Quick Reference Guide

This quick reference guide provides a high level introduction and overview of NSW Treasury’s Recurrent Expenditure Assurance Framework (REAF) which was approved by Government in February 2017. Treasury Policy Papers TPP17-01 NSW Gateway Policy and TPP19-03 Recurrent Expenditure Assurance Framework should be consulted for details.

General Government Financial Statement - 31 March 2019

This monthly statement is released in compliance with Section 8 of the Public Finance and Audit Act 1983. That section requires budget time projections and year-to-date balances for the major general government sector aggregates disclosed in the Budget to be published for each month.

Accountable Authority: Financial Management Policies and Procedures

This fact sheet contains information to inform the Accountable Authority for a GSF Agency about their responsibilities in relation to financial management policies and procedures under the Government Sector Finance Act 2018.

Regulations and Treasurer's Directions fact sheet

This fact sheet explains how the new Government Sector Finance Act 2018 is supported by the regulations and Treasurer’s Directions and the consultation provisions established in the Act for those legislative instruments.

Treasurer's Directions Guidelines

This paper sets out Treasury’s arrangements for developing and issuing Treasurer’s Directions to the NSW Government Sector under the Government Sector Finance Act 2018. It includes information regarding the process, minimum requirements And Treasury’s approach to best practice for developing and issuing Directions.

GSF Act: Implications for State Owned Corporations

This table provides contextual information regarding provisions of the GSF Act that commenced in Dec 2018 and what the implications are for State Owned Corporations.

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.

General Government Financial Statement - 28 February 2019

This monthly statement is released in compliance with Section 8 of the Public Finance and Audit Act 1983. That section requires budget time projections and year-to-date balances for the major general government sector aggregates disclosed in the Budget to be published for each month.

TPP19-04 Financial Reporting Code for NSW General Government Sector Entities

This TPP was replaced by TPP20-01.

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.

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.