Portfolio Additional Estimates Statements (PAES)

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

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

Not all Portfolios prepare a PAES

  1. Entities who require additional appropriations in Appropriation Bill No. 3 or No. 4 2018​-​2019 or Appropriation (Parliamentary Departments) Bill No. 2 2018-2019 need to prepare a 2018-19 PAES; or
  2. Non-corporate Commonwealth Entities (NCEs) who have a reclassification of Appropriations in the current year between Departmental operating and Departmental Capital Budget. These entities will need to seek a new departmental appropriation through Bill 3 with the correct designation for the current year.  This will allow the entity to account for the reclassification correctly in their financial statements.

There may be other types of reclassifications that require an entity to produce a PAES. If you'd like to discuss these, please email the budget_framework@finance.gov.au Finance maintains guidelines on the format of the PAES and a Budget timetable that highlights key dates for the preparation of the current year PAES. PAES reporting is described further in the Guide to Preparing the 2018-19 Portfolio Additional Estimates Statements:

The 2017-18 version of the PAES Guidance is provided below for reference when agencies are preparing annual reports:

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Contact for information on this page: Budget_Framework@finance.gov.au

Last updated: 07 December 2018