The Treasury

NSW Treasury Policy and Guidelines Paper

TPP19-03 Recurrent Expenditure Assurance Framework


The Recurrent Expenditure Assurance Framework (REAF) is the Gateway Coordination Authority Framework for major recurrent projects under the NSW Gateway Policy (TPP17-01). The REAF requires recurrent projects above a threshold to be risk assessed and to be subject to a series of independent peer reviews at key stages in the project’s life cycle.


Function and Subject

Financial Management and Accounting (1)
Financial Management Framework

Detailed Outline

The REAF provides for independent advice and assurance to an agency’s existing internal project delivery processes and is complemented, post implementation, by the NSW Government Program Evaluation process.

The REAF requires recurrent projects requiring a recurrent investment of $100 million over the first four years or $50 million in any one year to be risk assessed. In addition, ERC, the agency or Treasury may nominate recurrent projects to be risk assessment. Risk assessment will lead to the project being classified into Tiers. The tier will determine the number and timing of Gateway Reviews that the project must undergo.

Related Administrative Requirements: Please read in conjunction with NSW TC19-03 - Recurrent Expenditure Assurance Framework and TPP17-01 NSW Gateway Policy.



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
Jan 31, 2019
Review Date
Jan 31, 2024
Replaced By


(02) 9228 4207
Publishing Entity
The Treasury
Issuing Entity
The Treasury