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. The PAES provides an important means by which the Executive Government remains accountable to the Parliament.
The PAES explains Appropriation Bills (Nos 3 & 4) and Appropriations (Parliamentary Departments) Bill (No 2) to Senators and Members. There is an interpretation provision in the Appropriation Acts, which will require the PAES to be taken into account when interpreting the items in the Appropriation Acts.
Finance maintains guidelines on the format of the PBS and a Budget timetable that highlights key dates for the preparation of the current year's PBS.
Which Entities should prepare a PAES
PAESs are developed and published by Portfolio departments. They consolidate information on entities within the Portfolio that propose changes to their outcomes.
All entities that propose changes to their outcomes since the Budget must report these changes in a PAES. This is because appropriations made at Budget time are legally linked to the agreed outcomes at that time, and changing the outcomes will require changes to the Appropriation Bills. The changes could be:
- adding or removing an outcome
- rewording an outcome or
- changing the estimates for the outcome, either because of new policy, an estimates update or a movement of expenses across outcomes.
A PAES is only required when there is a change to an entity within a portfolio.
If there are no changes to any entity, the portfolio should contact their relevant parliamentary committee and provide formal notification that no PAES will be produced.
Principles underlying the PAES
The PAES should serve as an addendum to the Portfolio Budget Statement (PBS) and should explain changes to Budget estimates that are in the Additional Estimates (AEs) Appropriation Bills. The PAES should not unnecessarily repeat information in the PBS.
The PAES should provide sufficient information, explanation and justification to enable Parliament to understand the purpose of each item in the Bill(s). It should translate the information in the Bills into the related outcomes and outputs.
Information should be reported at an appropriate level, having regard to materiality, parliamentary and public interest. In particular, the PAES 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 output 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 the entities annual report.
Entities have the discretion to present their PAES in any format that assures clarity of the information. However, to reduce confusion, particularly by the Senate Legislation Committees, consistency with the guidelines is important. Duplication of information in the PAES should be avoided, and cross-referencing should be used where applicable.
Distribution Arrangements
The PAES will be published in both hard copy form and on the Internet.
Hard copy PAES - printing arrangements
Portfolios are responsible for printing their PAESs. A minimum of 300 copies will be needed for distribution to the Senate Legislation Committees and to a range of Standing Committees within both the Senate and the House of Representatives. Portfolios should also ensure that additional hard copies are available on request.
Hard copy of the PAES will be produced on B5 size paper with a font size of at least 10 to ensure that the statements are consistent with other Budget documents and related papers. Covers for PAES should be similar to that shown in the Finance guidelines.
Internet publishing
Portfolios should make their PAESs available on their internet site, at the same location as their Portfolio Budget Statements.
Guidance on publication of PBS/PAES on the Internet is available in the most recent Estimates Memorandum on PBS/PAES publication through the Central Budget Management System (CBMS).
At least one week before the Additional Estimates Bills are presented to Parliament, Portfolios should contact the Manager, IT Training and Publication Unit within the Department of the Treasury to confirm details of:
- the URL address where the portfolio will post its PAES
- contact details for the author of the PAES and
- contact details for the portfolio's webmaster.
PAESs must be posted to the designated website by COB on the day that the Additional Estimates Bills are tabled. Portfolios should confirm that the Bills have been tabled before publishing on the Internet - contact the Senate Tabling Office (ph: (02) 6277 3037).
Contact for information on this page: Budget_Framework@finance.gov.au