Summary
The Portfolio Budget Statements (PB Statements) inform Members of Parliament and the public on the proposed allocation of resources to government outcomes. They also support the Senate Standing Committees scrutiny of the Government’s Budget. The PB Statements are tabled in Parliament on Budget Night —typically on the second Tuesday in May —alongside the Budget Papers, Appropriation Bills (Nos. 1 and 2) and Appropriation (Parliamentary Departments) Bill (No. 1). PB Statements assist in the interpretation of annual Appropriation Bills.
Within the PB Statements each Commonwealth entity that receives funding through the Annual Appropriation Bills, either directly or via their portfolio department are required to prepare a chapter. Finance has issued the following guidance on the preparation of the PB Statements books and associated chapters:
- Guide to preparing the 2026-27 Portfolio Budget Statements
- Guide to preparing the 2026-27 Portfolio Budget Statements
Entities PB Statement chapters are intended to explain the purpose, planned performance of contribution to achieving their outcomes. They also outline programs objectives; financial and non-financial performance, including deliverables; and key performance indicators.
In preparing PB Statement chapters, entities must report against the official list of outcomes and programs, approved by the Department of Finance, which they are responsible for. The PB Statements outline estimated payments under the annual Appropriation Bills and other relevant legislation. They also provide details of an entity’s resourcing through amounts set out in the Appropriation Bills, as well as receipts from other sources, including taxation, customs, excise, and fees and charges collected by entities. The information presented is consistent with the figures in the Appropriation Bills and the corresponding amounts in Budget Paper No. 4.
Excel and Word templates are downloadable from the Central Budget Management System, or contact your Commonwealth entity’s Chief Financial Officer (CFO) Unit to obtain a copy.
Financial data supporting the PB Statements is published on data.gov.au shortly after the PB Statements are tabled in Parliament. These datasets support more detailed analysis of the financial information presented in the PB Statements.
Requirements for performance information in PB Statements – Finance Secretary Direction
The Finance Secretary has issued the following Direction, effective 21 August 2022, under Section 36(3) of the PGPA Act. The Direction sets out the requirements for performance information included in PB Statements.
For more information on performance reporting requirements, refer to RMG-129 Reporting performance information in Portfolio Budget Statements.
Portfolio Additional Estimates Statements
The Portfolio Additional Estimates Statements (PAES) inform the Parliament of changes to the proposed allocation of resources since the Budget. The PAES which accompany Appropriation Bills (No. 3 and 4) and Appropriation (Parliamentary Departments) Bill (No. 2) are usually tabled in the Parliament in the first half of February.
A PAES is prepared only where one or more entities within a portfolio are required to contribute a chapter because they receive funding under the relevant annual Appropriation Bills, either directly or through their portfolio department.
Finance has issued the following guidelines on the format and printing of the PAES:
Guide to Preparing the 2025-26 Portfolio Additional Estimates Statements:
- Guide to Preparing the 2025-26 Portfolio Additional Estimates Statements
- Guide to Preparing the 2025-26 Portfolio Additional Estimates Statements
Portfolio Supplementary Additional Estimates Statements
The Portfolio Supplementary Additional Estimates Statements (PSAES) informs Parliament of changes to the proposed allocation of resources since the Additional Estimates. Where required, Appropriation Bills (Nos. 5 and 6) are prepared and are usually tabled in early May, alongside the Budget Bills.
A PSAES book is only prepared where one or more entities within a portfolio are required to contribute a chapter because they will receive funding under the relevant annual Appropriation Bills, either directly or through their portfolio department.
Finance has issued the following guidelines on the format and printing of the PSAES:
