Documents Library

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This version has been replaced by TPG23-04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This version has been replaced by TPG23-03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

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.

TPG21-11 Parameter and Technical Adjustments and New Policy Proposals (Measures)

This guidance assists agencies to understand which classification to use when submitting budget proposals for Expenditure Review Committee (ERC) or Treasurer consideration.

TPG21-10 Capital Structure and Financial Distribution Policy for Government Businesses

Outlines requirements for government businesses to maintain a capital structure that meets the Government’s expectations while making appropriate dividends and capital repayments.