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

Budget Transfer: Minibus Purchase for St. John's School

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.

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A decision made 9 December 2015:

Decision Reference:  MD-ESC-2015-0026 

Decision Summary Title:

Revenue to Capital  Budget transfer for St John’s Primary School for purchase of Minibus

Date of Decision Summary:

30 November 2015

Decision Summary Author:

 Finance Manager, DfESC

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title:

Revenue to Capital  Budget transfer for St. John’s Primary School for purchase of Minibus

Date of Written Report:

30 November 2015

Written Report Author:

Finance Manager, DfESC

Written Report :

Public or Exempt?

Public

Subject:  For the Minister for Education, Sport and Culture to authorise a 2015 budget transfer from revenue to capital in order to meet GAAP requirements for the purchase of a Minibus for St John’s Primary School.

Decision(s): The Minister for Education, Sport and Culture approved the transfer of revenue funds to minor capital in the sum of £18,000.

Reason(s) for Decision:  The funds for the purchase of this Minibus are currently included in revenue. Budget is required to be transferred to minor capital to comply with GAAP requirements.  

Resource Implications: The ESC revenue head of expenditure to decrease by £18,000 and ESC minor capital head of expenditure to increase by an identical amount. This decision does not change the total amount of expenditure approved by the States in the Medium Term Financial Plan 2013-15.

Action required: For officers of the Department to request the approval of the Treasurer of the States to the transfer in accordance with Financial Direction 3.6.

Signature:

Position: Deputy Rod Bryans

Minister for Education, Sport and Culture        

      

Date Signed:

Date of Decision:

 

Budget Transfer: Minibus Purchase for St. John's School

Treasury and Resources

Ministerial Decision Report

 

 

 

 

REVENUE TO CAPITAL BUDGET TRANSFER FOR ST JOHN’S PRIMARY SCHOOL FOR PURCHASE OF MINIBUS

 

  1. Purpose of Report

For the Minister for Education, Sport and Culture to approve the following revenue to capital transfer in order to comply with GAAP requirements:-

£18,000 representing the money required to finance the purchase of a Minibus for St John’s Primary School. .

 

  1. Background

The Minibus is a school wide resource and is essential for the transportation of students. It will be purchased directly from Jersey Fleet Management who have inspected the vehicle and agreed that it is suitable for the schools immediate needs.  

 

  1. Recommendation

That the Minister for Education, Sport & Culture approves the transfer of £18,000 from revenue to minor capital to fund the purchase of a Minibus.  

 

  1. Reasons for Decision

Article 18(1)(a) of the Public Finances (Jersey) Law 2005 states that all or any part of the amount appropriated by a head of expenditure may, with the approval of the Minister for Treasury and Resources, be transferred from a revenue head of expenditure to a capital head of expenditure, or vice versa, in order to comply with accounting standards issued for the purposes of Article 32(2).

Delegation 1.2 delegates authority for non-contentious transfers between revenue and capital heads of expenditure (and vice versa) with no financial limit where the transfer is solely to ensure that financial transactions are accurately reflected in the States’ Accounts in accordance with accounting standards issued under Article 32(2) of the Law.

 

  1. Resource Implications

There are no additional resource implications

 

 

Report author: Finance Manager

Document date : 30 November  2015

Quality Assurance / Review:

File name and path:

 

 

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