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NSW Treasury pronouncements
Financial Reporting Code and Mandates Policy and Guidelines for FY 2024-25
NSW Treasury has released TPG 25-02 ‘Mandates of options and major policy decisions under Australian Accounting Standards’ (Mandates TPG) and TPG 25-03 ‘Financial reporting code for NSW General Government Sector Agencies’ (the Code).
The Mandates TPG is issued as a mandatory policy and applies to GSF agencies required to prepare general purpose financial statements under section 7.6 of the Government Sector Finance Act 2018 (GSF Act). The Mandates TPG does not apply to universities and their controlled entities. It supersedes and withdraws the previous version TPG 24-06.
The Mandates TPG updates the mandates of accounting policy options and major policy decisions under Australian Accounting Standards to be applied in entity financial statements for financial years ending on or after 30 June 2025.
The key changes to the Mandates TPG are to update the list of Standards issued but not yet effective and confirm that Accounting Standards generally cannot be early adopted.
The Code sets out the financial reporting framework for NSW GGS entities with illustrative guidance on the form and content of the financial statements, including the note disclosures for financial years ending on or after 30 June 2025. Special purpose staff agencies should refer to Treasury Circular TC15-07. The Code supersedes the previous version TPG 24-05.
The Code It is not mandatory in its entirety and NSW GGS entities can tailor the model to their individual circumstances. However, financial reports must be prepared in accordance with Australian Accounting Standards and other Treasury requirements, including the Mandates TPG.
The Code outlines that agencies should consider emerging financial reporting issues when preparing financial reports including the impact of climate risks. In preparing financial statements, agencies should consider climate related matters, if the effect of climate risk is material. This includes disclosures on key assumptions and judgements in preparing the financial statements. This requirement is separate to disclosures that are required by TPG 24-33 ‘Reporting framework for first year climate-related financial disclosures’. Under TPG24-33, entities in Phase 1 are required to prepare a separate report on climate-related financial disclosures, commencing in 2024-25.
Mandatory Early Close guidance for FY 2024-25
NSW Treasury issued TPG25-01: Agency Direction for 2024-25 Mandatory Early Close, which outlines the objectives and procedures that agencies need to carry out for the 2024-25 financial year. This TPG supersedes the previous TPG24-03: Agency Direction for the 2023-24 Mandatory Early Close. Key changes include:
- introduction of a Hard Close pilot for participating agencies
- refinement of mandatory early close procedures reflecting feedback from the sector last year
- incorporating the requirements from TD19-02: Mandatory Early Close as at 31 March each year into this TPG as the TD will be revoked shortly.
The table below outlines the returns the agencies are required to submit to the Treasury:
Early Close return | Date |
Confirmation of Commonwealth Funding Agreement – Revenue Assessment Submissions (Appendix F) | Monday, 28 April 2025 |
Pro Forma Financial Statements as at 31 March 2025 and accompanying notes | Monday, 28 April 2025 |
Early Close Procedure Checklist (Appendix B) | Monday, 28 April 2025 |
Reconciliation between Period 9 Prime Data Submission and Agency Financial Statements (Form 05a of the Prime Supplementary Return) | Monday, 28 April 2025 |
Information on Emerging Issues (Preliminary Submission) (Appendix C) | Monday, 28 April 2025 |
Comprehensive Valuation Reports and Fair Value Assessments | Monday, 28 April 2025 |
Audit Office feedback on Early Close audit via submission of Audit Office Observations of Early Close Procedures | Wednesday, 4 June 2025 |
Information on Emerging Issues (Final Submission) (Appendix C) | Wednesday, 18 June 2025 |
Agencies participating in the Hard Close pilot will perform the majority of the early close procedures as mandated by this TPG in line with the agreed hard close balance date. Although these agencies will perform early close procedures as at the hard close balance date, some early close procedures have been mandated to be prepared as at 31 March to facilitate the preparation of the State’s Consolidated Financial Statements. The table below outlines the returns required to submit to the Treasury:
Early Close / Hard Close return | Date |
Period end Prime return – General Government Entities (being the Hard Close month as agreed with the Audit Office) | Working day 8 |
Period end Prime return – Public Non-Financial Corporations and Public Financial Corporations including State Owned Corporations (being the Hard Close month as agreed with the Audit Office) | Working day 10 |
Confirmation of Commonwealth Funding Return and Revenue Assessment Submissions (Appendix F) | Monday, 28 April 2025 |
Information on Emerging Issues (Preliminary Submission) (Appendix C) | Monday, 28 April 2025 |
Pro Forma Financial Statements as at Hard Close balance date and accompanying notes | Within one day of the Agency providing the Proforma Financial Statements to the Audit Office |
Early Close Procedure Checklist (Appendix B) | Within one day of the Agency providing the Proforma Financial Statements to the Audit Office |
Reconciliation between Period end Prime Data Submission and Agency Financial Statements (Form 05a of the Prime Supplementary Return) | Within one day of the Agency providing the Proforma Financial Statements to the Audit Office |
Comprehensive Valuation Reports and Fair Value Assessments | As agreed with the Audit Office |
Audit Office feedback on Hard Close audit (if provided to agency by the Audit Office) | Within one day of receipt of letter/report from the Audit Office |
Information on Emerging Issues (Final Submission) (Appendix C) | Wednesday, 18 June 2025 |
Office of Local Government pronouncements
Council Circular 25-01 ‘Cybersecurity guidelines for Councils’
The Office of Local Government issued Circular 25-01 ‘Cyber Security Guidelines for Councils’, a set of updated guidelines that outlines cyber security standards and controls recommended by Cyber Security NSW for NSW local government. The circular replaces Circular 22-39 ‘Release of Cyber Security Guidelines for NSW Local Government’.
The updated guidelines:
- will help councils assess their cyber security maturity
- outline cyber security standards and controls recommended by Cyber Security NSW for local government, and
- should form the basis of their cybersecurity policy.
Compliance with the guidelines is not mandatory however, it is strongly recommended.
Council Circular 25-04 ‘Draft Quarterly Budget Review Statement Guidelines
The Office of Local Government (OLG) released Circular 25-04 ‘Draft Quarterly Budget Review Statement Guidelines’. The draft guidelines outline the purpose and value of effective financial reporting and aims to ensure clear, relevant and consistent financial information is provided to their governing body and communities.
OLG plans to finalise and release the guidelines by mid-2025 and requests feedback by 18 April 2025. The proposed framework is mandatory for all NSW councils and expects councils to report their 1st quarter quarterly budget review statement under the new guidelines by no later than 30 November 2025.
Audit Office of New South Wales
Bola Oyetunji, Auditor-General for New South Wales – presentations, attendances and interviews
Organisation | Event | Involvement | Date |
Legislative Assembly | Public Accounts Committee Deliberative meeting | Attendance | 24 March 2025 |
NSW Audit Office | Audit Service Provider / Audit Office forum | Attendance | 20 March 2025 |
Transport for NSW | Group Finance Financial Accounting & Control Branch meeting | Speech | 19 March 2025 |
Hunter Water | Audit and Risk Committee (ARC) meeting | Discussion | 18 March 2025 |
Australian Council of Auditors General | Audit analytics committee meeting | Attendance | 13 March 2025 |
Penrith City Council | Audit, Risk and Improvement Committee (ARIC) meeting | Discussion | 12 March 2025 |
Riverina Eastern Regional Organisation of Councils Board | Board meeting | Speech | 6 March 2025 |
Portfolio Committee 1 | Budget estimates | Witness | 26 February 2025 |
NSW Treasury | Sector ARC Leadership forum | Speech | 21 February 2025 |
Sydney Water | ARC meeting | Discussion | 18 February 2025 |
Public Accountability and Works Committee | Inquiry | Witness | 14 February 2025 |
Clarence Valley Council | ARIC meeting | Discussion | 13 February 2025 |
NSW Legislative Council | Parliamentary Democracy at Work – Book launch | Attendance | 12 February 2025 |
Auditor-General’s reports to Parliament
Report | Type of report | Report Date |
Local government 2024 | Financial audit | 31 March 2025 |
Regulation of the land titles registry | Performance audit | 12 February 2025 |
Bus contracts in metropolitan Sydney | Performance audit | 29 January 2025 |
Accounting Update
Australian update – Australian Accounting Standards Board (AASB)
Topics discussed included:
AASB Meeting Highlights – 6-7 March 2025
- IASB ED Provisions – targeted improvements
- contracts referencing nature-dependent electricity – potential Tier 2 amendments
- classification and measurement of financial instruments – Tier 2 amendments
- not-for-profit private sector financial reporting framework (Tier 3) and conceptual framework: NFP
amendments - ITC 51 post-implementation review for not-for-profit topics: Related party disclosures and basis of
preparation of special purpose financial statements - climate-related financial disclosure
- other business – financial reporting.
Latest news, accounting standards and work-in-progress documents from the AASB included:
Name | Type of document | Publication date |
---|---|---|
AASB Dialogue Series: Cash Flow Statements – Is Cash still king? | Discussion | 26 March 2025 |
Proposed Tier 2 disclosures for nature-dependent electricity contracts | Exposure Draft | 20 March 2025 |
AASB 2025-2 ‘Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments: Tier 2 Disclosures | Standard | 14 March 2025 |
Research Proposal Request – Scope broadened to include audit and assurance | Research | 18 February 2025 |
Reporting roundup | Newsletter | 17 February 2025 |
AASB 2025-1 ‘Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity’ | Standard | 12 February 2025 |
Understanding the impact of accounting standards on the Cost of Capital | Research report | 7 February 2025 |
Simplifying Australia’s Not-For-Profit Financial Reporting Framework | Consultation | 10 January 2025 |
International Update – International Accounting Standards Board (IASB)
Topics discussed included:
IASB Meeting Highlights – 18-20 March 2025
- post-implementation review of IFRS 16
- cash flows and related matters
- subsidiaries without public accountability: disclosures – catch-up
- business combinations – disclosures, goodwill and impairment
- rate-regulated activities
- intangible assets
IASB Meeting Highlights – 18-19 February 2025
- financial instruments with characteristics of equity
- intangible assets
- subsidiaries without public accountability: disclosures – catch-up
- amortised cost measurement
- business combinations – disclosures, goodwill and impairment
IASB Meeting Highlights – 28-29 January 2025
- provisions – target improvements
- maintenance and consistent application – IFRIC update
- business combinations – disclosures, goodwill and impairment
- subsidiaries without public accountability: disclosures – catch-up
- board work plan update – prioritisation framework
- pollutant pricing mechanisms
- board work plan update – hyperinflation
International Update – International Financial Reporting Standards (IFRS) Foundation
Latest news from the IFRS Foundation included:
Name | Publication date |
Roadmap Development Tool launched to support jurisdictions plan and design adoption roadmaps for ISSB Standards | 26 March 2025 |
Join us for a webinar on how companies are integrating IFRS Sustainability Disclosure Standards into products and services | 26 March 2025 |
New resources available on the third edition of the IFRS for SMEs Accounting Standard | 26 March 2025 |
Join us for the eighth episode of the ‘Perspectives on sustainability disclosure’ webinar series | 6 March 2025 |
IASB issues major update to the IFRS for SMEs Accounting Standards | 27 February 2025 |
December 2024 Sustainability consultative committee meeting summary now available | 20 February 2025 |
Q1 2025 ISSB Implementation Insights Podcast now available | 11 February 2025 |
Join us for the seventh episode of the ‘Perspectives on sustainability disclosure’ webinar series | 5 February 2025 |
New guide to help companies using the climate-first transition relief in ISSB Standard | 30 January 2025 |
Webcast: Understand and apply the new amendments for nature-dependent electricity contracts | 28 January 2025 |
New webcast: Proportionality mechanisms in IFRS sustainability disclosure standards | 23 January 2025 |
Webcast: Exposure draft provisions – target improvements | 22 January 2025 |
Listen to our new podcast on the IFRS for SMEs Accounting Standard | 9 January 2025 |
January 2025 IFRS for SMEs Accounting Standard Update now available | 9 January 2025 |
International Update – International Public Sector Accounting Standards Board (IPSASB)
Topics discussed included:
IPSASB Meeting Highlights – 18-21 March 2025
- Public interest committee governance update
- strengthening linkages between IPSAS and Government Finance Statistics Manual
- making materiality judgements – limited scope
- IPSAS 33 – limited scope update
- post-implementation reviews
- overview of IASB’s provisions – targeted improvements projects
- measurement – application phase
- presentation of financial statements
- task force meetings
- sustainability: climate-related disclosures
Recent news from the IPSASB included:
Name | Publication date |
---|---|
IPSASB issues amendments related to specific IFRIC interpretations | 28 January 2025 |
IPSASB has recently issued:
Name | Publication date |
---|---|
Amendments to IPSAS Standards: specific IFRIC Interpretations | 28 January 2025 |
Auditing Update
Australian Update – Auditing and Assurance Standards Board (AUASB)
Topics discussed included:
AUASB Meeting Highlights – 11 March 2025
- narrow scope amendments on experts
- audit evidence and risk response project
- revised ISA 240 Fraud
- update on ISRE 2410 and ISAE 3410
- update on adoption of part 5 of IESBA Code
AUASB Meeting Highlights – 19 February 2025
- ASIC presentation
- ASA 570 going concern
- IAASB invitation to comment on PIE track 2
AUASB Meeting Highlights – 28 January 2025
- direct assistance by internal audit in sustainability assurance engagements
- ASSA 5000 ‘General Requirements for Sustainability Assurance Engagements’ approval
- ASSA 5010 ‘Timeline for Audits and Reviews of Information in Sustainability Reports under the
Corporations Act 2001’ approval - approval of PIE track 1
Latest news from the AUASB included:
Name | Publication date |
---|---|
ISSA 5000 Implementation Guide | 13 March 2025 |
Research proposal request – scope broadened to include audit and assurance | 18 February 2025 |
Climate and sustainability assurance requirements approved | 29 January 2025 |
Updates to Auditor’s Responsibilities Statements* | 20 January 2025 |
*Excluded in the October – December 2024 updates due to cut-off date.
International Update – International Auditing and Assurance Standards Board (IAASB)
Topics discussed included:
IAASB Meeting Highlights – 18-21 March 2025
- fraud (approval of ISA 240 Revised)
- ISSA 5000 implementation
- experts narrow scope amendments
- technology position
- ISRE 2410
- targeted issues – fraud
- targeted issues related to topics for approval or clearance
- audit evidence and risk response (issues)
- ISAE 3410
- technology gap analysis
Latest publications from the IAASB included:
Name | Publication date |
---|---|
IAASB contributes to new book ‘For the World’s Profit: How Business Can Support Sustainable Development’ | 5 February 2025 |
Ethics Update
Australian Update – Accounting Professional and Ethical Standards Board (APESB)
Topics discussed included:
APESB Meeting Highlights – 6 March 2025
- update on IESBA firm culture and governance project
- sustainability update
- update from the AUASB on sustainability assurance
- proposed revision to APES 110 for sustainability assurance and reporting
- proposed revision to APES 110 for use of external experts
Latest news and media releases from the APESB included:
Name | Publication date |
---|---|
New ethics and independence standards for sustainability reporting and assurance | 25 March 2025 |
APESB issues new ethical standards for tax practitioners | 31 January 2025 |
APESB issues revised corporate finance pronouncements | 22 January 2025 |
APESB issues revised APES GN 20 Scope and Extent of Work for Valuation Services | 16 January 2025 |
APESB issues a new revised compiled Code and prohibitions guidance* | 20 December 2024 |
*Excluded in the October – December 2024 updates due to cut-off date.
International Update – International Ethics Standards Board for Accountants (IESBA)
Topics discussed included:
IESBA Meeting Highlights – 10-12 March 2025
- collective investment vehicles pension funds and investment company complexes
- adoption and implementation working group
- firm culture and governance
- Emerging Issues and Outreach Committee – private equity investments in firms
- technology
- IESBA communications
Latest news and publications from the IESBA included:
Name | Publication date |
---|---|
IAASB and IESBA unveil new standards and guidance to strengthen sustainability reporting and assurance | 27 January 2025 |
Final pronouncement: International ethics standards for sustainability assurance (including international independence standards) and other revision to the code relating to sustainability assurance and reporting | 17 January 2025 |
Final pronouncement: Using the work of an external expert | 17 January 2025 |
IESBA launches standard-setting project on accounting firm culture and governance | 14 January 2025 |
NSW Treasury
NSW Treasury documents and resources
Treasury’s recent releases and other guidance included:
Name | Publication date |
TPG 25-03 ‘Financial reporting code for NSW General Government Sector agencies# | 20 March 2025 |
TPG 25-02 ‘Mandates of options and major policy decisions under Australian Accounting Standards’# | 20 March 2025 |
TPG 25-01 ‘Agency Direction for the 2024-25 Mandatory Early Close’# | 26 February 2025 |
TPG 24-31 ‘Benefits Management Gude’ | 19 February 2025 |
TPG 24-01 ‘Management of NSW Government payments’ | 14 February 2025 |
TPG 24-34 ‘Carbon emissions in the Investment Framework’* | 20 December 2024 |
*Excluded in the October – December 2024 updates due to cut-off date.
#For more information refer to Hot Topics section.
Premier’s Department
Circulars and Memoranda
The Premier released the following memos and circulars:
Name | Type of document | Publication date |
---|---|---|
M2025-04 ‘NSW Government Fair Pay and Bargaining Policy 2024- 25’ | Memorandum | 12 March 2025 |
M2025-01 ‘Government Property and Workplace Operating Principles’ | Memorandum | 8 January 2025 |
The Cabinet Office (TCO)
Circulars and Memoranda
TCO released the following memos and circulars:
Name | Type of document | Publication date |
---|---|---|
M2025-03 ‘NSW Government response to inquiries’ | Memorandum | 7 February 2025 |
M2025-02 ‘NSW Government submissions to inquiries’ | Memorandum | 7 February 2025 |
Department of Customer service (DCS)
Whole of Government Circulars
DCS released the following circulars:
Name | Type of document | Publication date |
---|---|---|
DCS-2025-01 ‘Cyber Security NSW Directive – Restricted Applications List’ | Circular | 14 February 2025 |
Public Accounts Committee (PAC)
Inquiries and Reports
Inquiries and Reports tabled in NSW Parliament included:
Name | Type of document | Publication date |
---|---|---|
Examination of the Auditor-General’s performance audit reports December 2020 - December 2023 | Inquiry | 24 March 2025 |
The safety and quality of health services provided by Northern Beaches Hospital | Inquiry | 12 March 2025 |
Accountability measures for decision-making: Critical Communications Enhancement Program | Report | 13 February 2025 |
Office of Local Government (OLG)
Recent publications released included:
Name | Publication date |
Council Circular 25-04 ‘Draft Quarterly Budget Review Statement Guidelines’# | 6 March 2025 |
Council Circular 25-03 ‘Review of the NSW Companion Animal Laws – Discussion Paper’ | 26 February 2025 |
Council Circular 25-01 ‘Cyber Security Guidelines for Councils’# | 24 January 2025 |
#For more information refer to Hot Topics section.
Australian Charities and Not-for-profits Commission (ACNC)
Recent news and media included:
Name | Publication date |
Public consultation on template constitutions for charitable companies limited by guarantee | 26 March 2025 |
Charities and the federal election: update guidance on advocacy | 21 February 2025 |
Strengthening public trust and confidence in the sector | 13 February 2025 |
Australasian Council of Auditors-General (ACAG) Submissions to AUASB or AASB
ACAG recently made submissions on:
Name | Due date |
ACAG response to Exposure Draft 334 ‘Limiting the Ability of Not-for-Profit Entities to prepare Special Purpose Financial Statements’ | 27 February 2025 |
Request for comment: Exposure Draft 1, Proposed International Public Sector Accounting Standards Board Sustainability Reporting Standards – Climate-related Disclosures | 27 February 2025 |
Publications by Australian and New Zealand Audit Offices
Australian National Audit Office
Australian National Audit Office (ANAO) | Type of report | Publication date |
---|---|---|
Management of Corporate Credit Cards | Insights: Audit Lessons | 20 March 2025 |
Draft 2025-26 Annual Work Program | Corporate | 17 March 2025 |
Risk Management Framework 2025-27 | Corporate | 11 March 2025 |
Management of Complaints by the Australian Taxation Office | Performance audit | 5 March 2025 |
Sport Integrity Australia’s Management of the National Anti-Doping Scheme | Performance audit | 3 March 2025 |
ANAO’s artificial intelligence transparency statement | Corporate | 28 February 2025 |
Governance of Artificial Intelligence at the Australian Taxation Office | Performance audit | 24 February 2025 |
Performance Statements Auditing in the Commonwealth – Outcomes from the 2023-24 Audit Program | Performance Statements audit | 19 February 2025 |
Management of Complaints by the Australian Human Rights Commission | Performance Audit | 17 February 2025 |
Strategic Water Purchasing – Bridging the Gap 2023 | Performance Audit | 12 February 2025 |
Audits of the Financial Statements of Australian Government Entities for the period ended 30 June 2024 | Financial statement audit | 6 February 2025 |
Bureau of Meteorology’s Management of Assets in its Observing Network | Performance audit | 23 January 2025 |
2023-24 Major Projects Report* | Major projects report | 18 December 2024 |
*Excluded in the October – December 2024 updates due to cut-off date.
Northern Territory Auditor-General's Office
Northern Territory Auditor-General's Office (NT AGO) | Type of report | Publication date |
---|---|---|
Public Information Referrals | Review | 17 March 2025 |
Territory Coordinator Radio Advertisement Review – Public Information Act 2010 | Review | 10 February 2025 |
Queensland Audit Office
Queensland Audit Office (QAO) | Type of report | Publication date |
---|---|---|
Major Projects 2024 | Insights report | 20 January 2025 |
Health 2024 | Financial audit | 15 January 2025 |
Managing Queensland’s regional water quality* | Performance audit | 18 December 2024 |
*Excluded in the October – December 2024 updates due to cut-off date.
South Australian Auditor-General’s Department
South Australian Auditor-General’s Department (SA AGD) | Type of report | Publication date |
---|---|---|
Regional bus service contracts – Phase 2 | Other report | 18 March 2025 |
Update to the annual report for the year ended 30 June 2024 | Annual report | 4 March 2025 |
Tasmanian Audit Office
Tasmanian Audit Office (TAS AO) | Type of report | Publication date |
---|---|---|
Auditor-General’s Report on the Financial Statements of State Entities, Volume 3 – Local Government, Audit of State entities and audited subsidiaries of State entities 30 June 2024 | Financial audit | 12 March 2025 |
Auditor-General’s Report on the Financial Statements of State Entities, Volume 2 – General Government Sector, including Treasurer’s Annual Financial Report, Audit of State entities and audited subsidiaries of State entities 31 December 2023 and 30 June 2024 | Financial audit | 12 March 2025 |
Victorian Auditor-General’s Office
Victorian Auditor-General’s Office (VAGO) | Type of report | Publication date |
---|---|---|
Managing Disruptions Affecting Victoria’s Public Transport Network | Performance audit | 5 March 2025 |
Major Projects Performance Reporting | Performance review | 19 February 2025 |
Reporting on Local Government Performance: Follow-up | Performance review | 5 February 2025 |
Western Australia Office of the Auditor-General
Western Australia Office of the Auditor-General (WA OAG) | Type of report | Publication date |
---|---|---|
Child Protection Case Management System – Assist | Information systems | 21 March 2025 |
New Zealand Office of the Auditor-General
New Zealand Office of the Auditor-General (NZ OAG) | Publication date |
---|---|
Submission on the Local Government (Water Services) Bill | 13 March 2025 |
Regulating vehicle safety inspections | 4 March 2025 |
Observation from our audits of councils’ 2024-34 long-term plans | 20 February 2025 |
Our insights into five health regulatory authorities | 19 February 2025 |
Results of the 2023 school audits | 14 February 2025 |
Monitoring integrity in public organisations | 21 January 2025 |
Responses to our recommendations about Whanau Ora and whanau-centred approaches* | 19 December 2024 |
*Excluded in the October – December 2024 updates due to cut-off date.
Other useful resources
Independent Commission Against Corruption (ICAC)
Recent media releases included:
Name | Publication date |
---|---|
Statement regarding investigation into Greyhound Racing NSW Board | 14 February 2025 |
Decision on referral of the NSW Legislation Council Select Committee on the proposal to develop Rosehill Racecourse “Proposal to develop Rosehill Racecourse Report 2”* | 19 December 2024 |
*Excluded in the October – December 2024 updates due to cut-off date.
Independent Pricing & Regulatory Tribunal (IPART)
Recent IPART news and media releases included:
Name | Industry | Type of Document | Publication date |
---|---|---|---|
Six NSW councils apply for rate increases | Local government | Media release | 25 February 2025 |
NSW Ombudsman
Recent news and reports included:
Name | Publication date |
---|---|
Casebook January 2025: Investigations and complaint-handling case studies | 30 January 2025 |
Ombudsman’s report calls on NSW Government to renew commitment to OCHRE (Opportunity, Healing, Responsibility, Empowerment) | 28 January 2025 |