TPG25-10d Final Financial and Annual Reporting
This policy sets out the requirements for final financial and annual reporting and the requirements for former reporting GSF agencies under TPG25-10.
Issued: 11 December 2025 by Secretary, Treasury
Key information
- Status
- Active
- Type
- Treasury Policy and Guidelines
- Identifier
- TPG25-10d
- Compliance
- Mandatory
Who needs to know and/or comply with this?
- Executive agencies related to Departments
- General Government Sector
- Public Non-financial Corporation
- State Owned Corporations
- Subsidiaries of the NSW Government established under the Corporations Act
- ‘GSF Agencies’ as defined under the Government Sector Finance Act 2018
About
This policy sets out the requirements for final financial and annual reporting and the requirements for former reporting GSF agencies under TPG25-10.
The framework for financial and annual reporting (the framework) provides a comprehensive approach to financial and annual reporting for Government Sector Finance (GSF) agencies. This framework introduces a differential reporting model, setting criteria to enable agencies to selfassess into one of three groups.
This TPG sets out the requirements for:
- former reporting GSF agencies (whether or not it ceases to be a GSF agency)- the requirement to prepare final reporting information arises when a reporting GSF agency becomes a former reporting GSF agency in particular circumstances.
- ceasing group 3 agencies - a particular category of ceasing group 3 agencies are required to prepare a final financial information return (FIR).