Budget transfer of £11,995 for replacement vehicle

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A decision made 18 November 2009 regarding: Budget transfer/GAAP Accounting of £11,995 for replacement vehicle.

Decision Reference: MD-E-2009-0206
Decision Summary Title:	Transfer of Budgets (Economic Development Department)		Date of Decision Summary:	16 November 2009
Decision Summary Author:	Finance Director – Corporate Group		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	n/a		Person Giving Oral Report:	n/a
Written Report Title :	n/a		Date of Written Report:	n/a
Written Report Author:	n/a		Written Report : Public or Exempt?	n/a
Subject: 2009 Budget Transfers between Revenue and Capital Heads of Expenditure as a result of moving to GAAP accounting.
Decision(s): The Minister approved net budget transfers of £11,995 for 2009 for a replacement vehicle from Economic Development Department revenue budgets to Economic Development Department capital budget.
Reason(s) for Decision: The States of Jersey is implementing Generally Accepted Accounting Principles (GAAP) in 2009. GAAP accounting requires that only expenditure meeting the GAAP definition of capital expenditure should be treated as such. All other expenditure must be accounted for as revenue. These budget transfers are the movements in budgets between capital and revenue required to align the budgeting treatment of expenditure with the GAAP accounting treatment. This does not change the total net expenditure approved by the States. Article 15 (1) of the Public Finances (Jersey) Law 2005 requires that the Minister for Treasury and Resources approves transfers between capital and revenue heads of expenditure, following approval by the Minister in the relevant department. Financial Direction 3.6 (Variations to Heads of Expenditure), issued under Article 34 (1) of the Public Finances (Jersey) Law 2005 requires that the Minister for Treasury and Resources and the Council of Ministers approve transfers to new capital heads of expenditure.
Resource Implications: None
Action required: The Finance Director to notify the Treasurer of the States of the forthcoming transfer in accordance with Financial Direction 3.6 – Variations to Heads of Expenditure. Finance Director to action transfer.
Signature: Senator AJH Maclean		Position: Minister for Economic Development
Date Signed:		Date of Decision (If different from Date Signed):