TPG26-05 2025-26 Interim Financial Reporting and Audit Readiness Procedures
This Treasury Policy and Guidelines (TPG) defines the minimum requirements for the 2025-26 Interim Financial Reporting and Audit Readiness procedures to be completed by agencies.
Issued: by Secretary, Treasury
Key information
- Status
- Active
- Type
- Treasury Policy and Guidelines
- Identifier
- TPG26-05
- Compliance
- Mandatory
- Created
- Updated
Who needs to know and/or comply with this?
- Executive agencies related to Departments
- General Government Sector
- Public Financial Corporation
- 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 Treasury Policy and Guidelines (TPG) defines the minimum requirements for the 2025-26 Interim Financial Reporting and Audit Readiness procedures to be completed by agencies.
This Treasury Policy and Guidelines (TPG) defines the minimum requirements for the 2025-26 Interim Financial Reporting and Audit Readiness procedures to be completed by agencies.
The objectives of this TPG are:
- to identify the principles, practices, arrangements and procedures to be applied or followed by agencies and their Chief Financial Officers to enable Consolidated government sector reporting to be prepared in accordance with Division 7.4 of the Government Sector Finance Act 2018;
- to enhance the efficiency of the financial reporting process and promote early identification and resolution of accounting issues; and
- to facilitate timely completion and improve the quality of government sector reporting.
This TPG outlines procedures to achieve the above objectives and facilitate early dialogue with Treasury and the Audit Office on significant accounting issues. These procedures form good practice that should in any case be carried out at appropriate points in the financial year. Agencies may wish to perform additional procedures as part of a strategy to improve the quality and timeliness of financial reporting.