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Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

Sustainable Transport Policy: Budget Transfer

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

  • demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision

  • providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made on 8 August 2012:

Decision Reference: MD-T-2012-0068

Decision Summary Title :

Transfer From Revenue To Capital Heads of Expenditure for STP Capital Expenditure

Date of Decision Summary:

02 August 2012

Decision Summary Author:

 

Capital Accountant

Decision Summary:

Public or Exempt?

 

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title :

Transfer From Revenue To Capital Heads of Expenditure for STP Capital Expenditure

Date of Written Report:

02 August 2012

Written Report Author:

Capital Accountant

Written Report :

Public or Exempt?

 

Public

Subject:  Internal budget transfer from revenue to capital head of expenditure “Q00RL10011 - Infrastructure” amounting to £130,000 for the correct treatment of expenditure, as a result of GAAP accounting.

Decision(s):  The Minister for Transport and Technical Services approved a budget transfer from revenue to capital totalling £130,000 of expenditure as set out in the supporting document.

Reason(s) for Decision:  The States of Jersey implemented Generally Accepted Accounting Principles (GAAP) in 2009.  GAAP accounting requires that all expenditure meeting the GAAP definition of capital expenditure should be treated as such; other expenditure must be accounted for as revenue.  This budget transfer is the movement in budgets between revenue and capital required to align the budgeting treatment of expenditure with the GAAP accounting treatment.  This does not change the total amount of expenditure voted by the States.

Resource Implications:  Other than those detailed in the report there are no further financial or manpower implications.

Action required:  The Finance Director to request the Minister for Treasury and Resources to approve the budget transfers from revenue to capital and capital to revenue as referred to in the accompanying report.

Signature:

 

 

Position:

Date Signed:

 

 

Date of Decision (If different from Date Signed):

 

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