PGPA Glossary

additional rules

(in relation to procurement) Requirements in Division 2 of the Commonwealth Procurement Rules (CPRs) that apply to procurement where the estimated value of the procurement is at or above the relevant procurement threshold.

Additional Estimates (AEs)

Annual Appropriation Bills that seek legislative authority from parliament to draw and expend money from the Consolidated Revenue Fund (CRF) in addition to the authority provided in the annual Appropriation Acts for the previous Budget. The additional authority is to meet expenditure requirements that have arisen since the last Budget, are unavoidable and cannot wait until the next Budget's appropriations.


The actions and/or efforts performed by a Commonwealth entity or Commonwealth company to deliver government objectives and achieve desired results.

act of grace payment

A payment made by the Commonwealth to an individual or other body in special circumstances and where there is no legal obligation to make the payment. Act of grace payments must be authorised by the Finance Minister or a delegate under section 65 of the PGPA Act. They may be appropriate where a non-corporate entity's conduct or Commonwealth legislation or policy has resulted in an unintended, inequitable, anomalous or otherwise unacceptable result. Act of grace payments are used where any obligation to the applicant is moral, rather than legal.


(in relation to payments) An invoice, claim or any legitimate request for the payment of moneys made on a Commonwealth entity.


(in relation to accounting) A ledger or code against which particular financial information is recorded (for example, an asset account records the economic changes related to a particular asset controlled by an entity).