Documents Library

TPG23-21 Determining the present value of a provision

For provisions where settlement is expected to be deferred for some time, various accounting standards require the liability to be measured at present value. The purpose of this Treasury Policy and Guidelines (TPG) is to provide consistency and comparability across the NSW Public Sector and the Total State Sector Accounts when determining the present value of a provision.

Guidance on estimating a provision for paid parental leave enhancements

TRP23-05 First Nations Women’s Economic Participation Review: Pathways to Prosperity

The First Nations Women’s Economic Participation Strategy provides a baseline of current First Nations women’s economic participation and identifies five priorities to empower First Nations women to realise their economic potential.

TPG23-10 Annual Reporting Requirements

This Annual Reporting Requirements Treasury Policy and Guidelines (TPG) specifies certain annual reporting information as mandatory requirements to report, and also collates all the other annual reporting requirements from the Government Sector Finance Act 2018 (GSF Act), its associated regulations, Treasurer’s Directions, other legislation and policies.

TPG23-19 Guidelines for Community Service Obligations

These Policy and Guidelines set out mandatory requirements, recommendations and guidance for Community Service Obligation (CSO) arrangements between NSW Government departments and government businesses. CSOs provide an option for Government to address a policy objective through delivery by a government business.

TPP20-08 Internal Audit and Risk Management Policy for the General Government Sector

The Internal Audit and Risk Management Policy for the General Government Sector (Policy) is a mandatory policy which has been prepared by NSW Treasury (Treasury) to assist agencies in fulfilling their legislative obligations under the Government Sector Finance Act 2018 (GSF Act) by outlining minimum standards for risk management, internal audit and Audit and Risk Committees (ARCs).

TRP23-07 Trends in productivity: What should we expect?

This paper tests whether an additive growth model explains productivity growth better than the exponential growth model typically used and explores some of the implications of using an additive model.

Guidance on the Impact of the Delayed 2023-24 NSW State Budget on the Consideration of Going Concern

TD23-11 Annual reporting requirements

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).

TPG23-16 Related Party Disclosure

The objective of this TPG is to set requirements in order to achieve consistency in the application of AASB 124 Related Party Disclosures (AASB 124, the Standard) by agencies preparing general purpose financial statements.