The Estimates are drawn up by bureaucrats in the finance ministry in collaboration with cabinet ministers.
They consist of detailed reports on how each department or ministry will spend its money.
Unlike the budget, the estimates contain no references to fiscal policy, long-term goals, or funding.
After each section is reviewed by the relevant committee the entire Estimates are voted on as one bill.
Unlike tax proposals in the budget, the Estimates are rarely controversial, with most issues being dealt with in committee.