This section discusses the performance information reported by Commonwealth entities that produce Portfolio Additional Estimate Statements (PAES).
Purpose of PAES
PAES provide information to Parliament and other users on updated entity revenue and expenditure estimates for the Budget year and reflect changes since the Budget. PAES should be considered as a supplement to the Portfolio Budget Statements (PBS), explaining subsequent changes to Budget estimates as they appear in the Additional Estimates Appropriation Bills No. 3 and 4 or Appropriation (Parliamentary Departments) Bill (No. 2).
Not all entities prepare a PAES, only those entities for whom the government has agreed to change funding through the Appropriation Bills listed above. For further information and guides to preparing PAES, refer to Portfolio Budget Statements.
Performance information reportable in PAES
Performance information should only be provided in PAES where government decisions made after Budget create the need to establish a new program or results in a material change to an existing program.
The provision of performance information in PAES should follow the relevant requirements of the Finance Secretary Direction. It is Finance’s preference that the PAES performance reporting template available under Tools and templates is used for reporting performance information in PAES to ensure consistency of reporting with the related PBS and to provide performance information to Parliament in a consistent and comparable manner. Please note, the PAES performance reporting template typically only includes the planned performance results as the expected performance results will have been reported in the corresponding (earlier) PBS.
For information on how to report new programs and determine if a material change has been made to an existing program, refer to Direction 3: New or materially changed programs and the Guide to preparing the PAES (available under Tools and templates).
PAES should not be used to vary existing performance information or introduce new performance information for existing programs. This should be done in the following PBS and corporate plan. There is capacity provided by section 16E(5) of the PGPA Rule to vary the current corporate plan if the accountable authority of an entity considers the variation to be significant. For further information on varying a corporate plan see RMG-132 Corporate plans for Commonwealth entities.
Please email PGPA for advice if you are considering a variation to your corporate plan.
