Documents Library

TPP17-08 Requirements for Issuing Managing and Reporting Instruments of Assurance

This Policy has been developed to encourage enhanced visibility and effective risk management of Instruments of Assurance to assist Agencies to protect the integrity of their financial management. This Policy is effective from 1 January 2018. It supersedes the previous version TPP17-04. 

TPP17-07 NSW Public Private Partnerships Guidelines

These Guidelines provide a transparent mechanism to competitively pursue innovative solutions to deliver improved services and better value for money. This is primarily achieved through optimal risk allocation, management synergies, encouraging innovation in operations, design and construction, efficient asset utilisation and integrated whole-of-life asset management.

TPP17-06 Certifying the effectiveness of internal controls over financial information

Under the Public Finance and Audit Act 1983 departments and statutory bodies must prepare financial reports in accordance with Australian Accounting Standards that exhibit a true and fair view of the financial position and financial performance of the department or statutory body. Further, AASB 101, Presentation of Financial Statements, requires entities to prepare financial statements “in a manner that provides relevant, reliable, comparable and understandable information.”

This Policy and Guidelines Paper establishes a set of Core Requirements to ensure that agencies have clear accountabilities for the effectiveness of internal controls over financial information.

TPP17-05 Accounting Policy: Financial Reporting Code for NSW General Government Sector Entities

The Financial Reporting Code for NSW General Government Sector Entities (the Code) provides a framework to promote uniformity across all NSW GGS entities1, consistent with the current focus of financial reporting in New South Wales. The Consolidated Financial Statements of New South Wales report on the General Government Sector (GGS) entities and the Total State Sector. Similarly, the NSW Budget Papers focus on the GGS.

The Code sets out the financial reporting framework for NSW GGS entities. It provides illustrative guidance on the form and content of the financial statements, including the note disclosures.

TPP17-03 NSW Government Guide to Cost - Benefit Analysis

This Treasury policy and guidelines paper is to provide guidance and promote a consistent approach to appraisal and evaluation of public projects, programs and policies across the NSW Government. Agencies should use this NSW Government Guide to Cost-Benefit Analysis (Guide) when assessing all significant government projects, programs, policies and regulations. (Revised)

TPP17-02 Recurrent Investor Assurance Framework

Treasury has now developed the Recurrent Investor Assurance Framework, in alignment with the principles set out in the NSW Gateway Policy, in order to provide assurance for both the investor and delivery agency for major recurrent projects. This will support delivery of value for money to NSW taxpayers for Government investment decisions from inception through to delivery and benefit realisation.

TPP17-01 NSW Gateway Policy

The policy establishes the overarching framework for Gateway in NSW, with the objective of focusing Gateway resources on those investments that present the greatest risk profile, in order to deliver independent assurance to project owners and to Government as the investor. This will support delivery of value for money to NSW taxpayers from Government investment decisions from inception through to delivery and benefit realisation.

TPP16-05 NSW Government Commissioning and Contestability Policy

The purpose of the NSW Government Commissioning and Contestability Policy is to establish a whole-of-government approach to delivering improved service outcomes for NSW citizens. It creates a clear and consistent policy direction, definition and set of principles to guide NSW Government agencies in commissioning and contesting services.

NSW Commissioning and Contestability Practice Guide

The NSW Government Commissioning and Contestability Practice Guide has been developed to provide practitioners with a flexible guide to implementing the NSW Government Commissioning and Contestability Policy.

TPP16-04 Financial Distribution Policy for Government Businesses

The purpose of the Financial Distributions Policy is to outline the Government's expectations for the payment of dividends by Government businesses. The policy also covers capital repayments, which represent a return of the Government's equity investment.