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TPG22-28 Returns on Equity Investment

This guidance applies to the treatment of contributions from the General Government Sector (GGS) to State Owned Corporations (SOCs) for the purposes of:

• Preparing the budget papers and budget aggregates
• Preparing the Annual Consolidated State Financial Statements under s7.17 of the Government Sector Finance Act 2018 (GSF Act).

TD22-27 Amendment to TD21-04 Gifts of government property

The object of this Direction is to amend TD21-04 to introduce a threshold to the recording and reporting provisions, in order to immediately reduce the administrative burden while maintaining transparency.

Guidance: delegations under the Government Sector Finance Act 2018

[2022 - expired]TD19-02 Mandatory early close as at 31 March each year

This Direction makes provisions with respect to procedures to be followed by agencies as at 31 March each year to facilitate early identification and resolution of accounting issues and ensure the timely completion and quality of government sector reporting.

TC22-01 Statutory Act of Grace Payments

Ministers have the power under section 5.7 of the Government Sector Finance Act 2018 (GSF Act) to make an act of grace payment (Statutory Act of Grace Payment). The exercise of this power is at the discretion of the Minister or the Minister’s delegate.

Statutory Act of Grace Payments may be made under section 5.7 of the GSF Act where the Minister, or Minister’s delegate, is satisfied that there are “special circumstances”, or other circumstances of a kind prescribed by regulation. There are currently no other circumstances prescribed by regulation.

TD21-05 Valuation of Physical Non-Current Assets at Fair Value

TD21-03 - Submission of Annual GSF Financial Statements to the Auditor-General

TD21-04 Gifts of Government Property

This direction makes provision for and with respect to the circumstances in which a person handling government resources can make a gift of government property, for the purposes of section 5.6(1)(c) of the Government Sector Finance Act 2018.

The direction also makes provision for the records that are to be kept in respect of gifts of government property made by or on behalf of a GSF agency.

An amendment for this direction (TD22-27) was published on the 2nd September 2022.

(Archived) TD19-02 Mandatory early close as at 31 March each year

General Government Financial Statement 31 January 2021