The Treasury

NSW Treasury Policy and Guidelines Paper

TPP17-01 NSW Gateway Policy


Gateway is a project assurance process that mandates independent peer reviews at critical decision points in a project life cycle. The NSW Gateway Policy establishes the principles of Gateway applicable to General Government agencies and Government businesses, which are: Management of Risks, Value for the Investor and Delivery Agency, Independence and Confidentiality, Transparency and Accountability. It

  • adopts a risk based approach to determine when, and at what decision points, Gateway reviews should be undertaken
  • makes the Gateway process applicable to all significant Government investment/spending decisions (i.e. capital and recurrent spend)
  • sets minimum requirements for risk based review frameworks
  • specifies Gateway Coordination Agencies (GCAs) who are responsible for the design and administration of these frameworks, coordinating reviews and reporting on performance
  • clarifies roles and responsibilities of policy owner, GCAs and delivery agencies


Function and Subject

Financial Management and Accounting (1)
Financial Management Framework

Detailed Outline

The Policy:

  • establishes a Gateway Coordination Agency (GCA) for each major category of spend: INSW as the GCA for capital, DFSI for ICT projects and Treasury for major recurrent projects.
  • requires each GCA to develop, obtain Government approval, and implement a risk assessment Framework (GCA Framework) that sets out its detailed approach to Gateway reviews.Separate risk based GCA Frameworks for capital, ICT and major recurrent projects enable processes to be tailored to the differing characteristics of these projects
  • sets the minimum requirements for each GCA Framework to ensure consistency in the application of Gateway. These requirements include the risk criteria that GCAs must include and appropriately weight in designing their risk assessment frameworks. The GCA Framework must also include Gates aligned to those outlined in the Policy
  • requires GCA Frameworks to identify the financial threshold above which projects or programs are required to be risk assessed under each Framework. The number and application of Gates
  • clarifies the roles and responsibilities of policy owner, GCAs and delivery agencies
  • requires Gateway review reports to be shared with delivery agencies and Treasury and requires GCAs to also report periodically to Treasury to allow for monitoring of the effectiveness and efficiency of Gateway.
  • Projects are classified into 4 Tiers following a risk assessment based on criteria and weightages outlined in each Gateway Coordination Framework. Projects identified as high profile / high risk (HPHR) will form Tier 1 projects under each Framework and will attract the highest level of scrutiny. HPHR projects require all gates in the Framework to be completed. Projects assessed to have a lower risk than Tier 1 will be subject to fewer gates depending on the requirements of each Framework.

Related Administrative Requirements:  TPP17-02 Recurrent Investor Assurance Framework (Treasury); Infrastructure Investor Assurance Framework (INSW); ICT Assurance Framework (DFSI)


Who needs to know and/or comply with this?

Executive agencies related to Departments
Separate agencies
State Owned Corporations
Statutory Authorities/Bodies

AR Details

Date Issued
Feb 17, 2017
Review Date
Feb 17, 2022
Replaced By


(02) 9228 4455
Publishing Entity
The Treasury
Issuing Entity
The Treasury