Portfolio Additional Estimates Statements (PAES)

Introduction

The Portfolio Additional Estimates Statements (PAESs) inform Senators, Members and the public of changes since the Budget to the proposed allocation of resources to Government outcomes. PAESs provide an important means by which the Executive Government remains accountable to the Parliament.

PAESs explain Appropriation Bills (Nos. 3 & 4) and Appropriation (Parliamentary Departments) Bill (No 2) to Senators and Members. The Appropriation Acts provide for PAESs to be taken into account when interpreting them.

Portfolio departments are responsible for developing and publishing PAES. They consolidate information on entities within the portfolio.

Which Australian Government entities should prepare a PAES

Only those entities for whom the Government has agreed to support additional funding through Appropriation Bills (Nos. 3 or No. 4) or Appropriation (Parliamentary Departments) Bill (No. 2) should produce PAES.

Those agencies should also reflect in their PAES any changes to:

  • Special Appropriations affected by new or amended measures; and/or
  • Movements or amendments to appropriations, estimates and functions and/or outcomes, including those due to an Administrative Arrangements Order (AAO).

If there is no additional funding for a portfolio through the Additional Estimates Appropriation Bills, the portfolio should contact their relevant parliamentary committee and provide formal notification that no PAES will be produced.

Principles underlying the PAES

PAESs should serve as an addendum to the PBS and should explain changes to Budget estimates that are in the Additional Estimates Appropriation Bills. PAESs should not unnecessarily repeat information in the PBS.

Information should be reported at an appropriate level, having regard to materiality, parliamentary and public interest. In particular, PAESs should include sufficient information to explain significant proposed changes since the Budget appropriation. Entities should only provide information on those outcomes that have changed since the Budget but should report this at the program level and include relevant performance information. Whatever financial and non‑financial performance is projected in the PBS, and revised in the PAES, will need to be reported against in entities’ annual reports.

Publication arrangements

PAESs will be published in both hard copy form and on the Internet.

Portfolio departments should make their (and agencies under the portfolio) PAESs available on their Internet site, at the same location as their PBSs.

Guidance on publication of PAES is available in the most recent Estimates Memorandum on PBS/PAES publication available to Australian Government bodies through the Central Budget Management System (CBMS).

Ordinarily, PAESs will be posted to the portfolio department’s website by COB on the day that the PAESs are tabled. However, in circumstances where PAESs are tabled after normal business hours, the PAES is to be posted to the portfolio department’s website the following day. Portfolio departments should confirm with the Senate Tabling Office (ph: (02) 6277 3037) that the PAESs have been tabled before publishing their PAES on the Internet.

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