TPG26-10 Mandatory Annual Returns
This Treasury Policy and Guidelines (TPG) provides requirements and guidance relating to the mandatory annual returns (annual returns) and procedures for the year ended 30 June 2026. Chief financial officers (CFOs) of agencies must submit annual returns to NSW Treasury (Treasury) for their agencies and other entities that are controlled by the NSW Government.
Issued: by Secretary, Treasury
Key information
- Status
- Active
- Type
- Treasury Policy and Guidelines
- Identifier
- TPG26-10
- Compliance
- Mandatory
- Updated
Who needs to know and/or comply with this?
- 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) provides requirements and guidance relating to the mandatory annual returns (annual returns) and procedures for the year ended 30 June 2026. Chief financial officers (CFOs) of agencies must submit annual returns to NSW Treasury (Treasury) for their agencies and other entities that are controlled by the NSW Government.
Treasury collects and consolidates data from the annual returns received from agencies and other entities that are controlled by the NSW Government in order to produce the following for the state of NSW annually:
- consolidated financial statements of the NSW General Government Sector (GGS) and Total State Sectors (known as the ‘Total State Sector Accounts’ or TSSA)
- Uniform Presentation Framework: outcomes report, prepared in accordance with an intergovernmental agreement to allow consistent comparisons between jurisdictions
- Government Finance Statistics (GFS) reports that are submitted to the Australian Bureau of Statistics (ABS)
- submissions to credit rating agencies.
The TSSA produced by Treasury is subject to public scrutiny. It is important, therefore, that the annual returns submitted by agencies are accurate and complete. Treasury continues to focus on improving the quality and timeliness of financial reporting in the TSSA. The production of high quality and timely financial statements by agencies is essential for government decision-making, timely management of public funds, and enhanced public sector accountability.
This TPG details the submission requirements for the annual returns for the agencies that have been classified as ‘material’ for reporting their annual financial results and other information to Treasury.