Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
Government of Jerseygov.je

Information and public services for the Island of Jersey

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

Budget transfer: Parish Centre Improvements

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 3 May 2013:

Decision Reference:       MD-T-2013-0046

Decision Summary Title :

Budget transfer from the TTS Revenue Head of Expenditure to the TTS Infrastructure Capital Head of Expenditure for Parish Centre Improvements

Date of Decision Summary:

25 April 2013

 

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 :

Budget transfer from the TTS Revenue Head of Expenditure to the TTS Infrastructure Capital Head of Expenditure for Parish Centre Improvements

Date of Written Report:

25 April 2013

Written Report Author:

Capital Accountant

Written Report :

Public or Exempt?

 

Public

Subject: Budget transfer from the TTS Revenue Head of Expenditure to the TTS Infrastructure Capital Head of Expenditure for Parish Centre Improvements.

 

Decision(s): The Minister approved a budget transfer of up to £450,000 from the Transport and Technical Services (TTS) Revenue Head of Expenditure to the TTS Infrastructure Capital Head of Expenditure (Q00RL10011).

 

Reason(s) for Decision: To enable TTS to achieve the Medium Term Financial Plan (MTFP) proposal for Parish Centre Improvements, the funding is required to be spent on both Revenue and Capital programmes.

 

Resource Implications: The TTS Revenue Head of Expenditure will decrease by up to £450,000 in 2013 and the TTS Infrastructure Capital Head of Expenditure for Parish Centre Improvements will increase by an identical amount in 2013.

 

Action required: The Minister for TTS to seek approval from the Minister for Treasury and Resources for this budget transfer. The Finance Director for Transport and Technical Services will then action the budget transfer in conjunction with the Head of Financial Performance Reporting.

 

Signature:

 

 

Position:

Minister for Transport & Technical Services

Date Signed:

 

 

Date of Decision (If different from Date Signed):

 

Budget transfer: Parish Centre Improvements

TRANSPORT AND TECHNICAL SERVICES DEPARTMENT

 

BUDGET TRANSFER FROM THE TTS REVENUE HEAD OF

 

EXPENDITURE TO THE TTS INFRASTRUCTURE CAPITAL HEAD OF

 

EXPENDITURE FOR PARISH CENTRE IMPROVEMENTS

 

 

Purpose of Report

To enable the Minister to approve an internal budget transfer of up to £450,000 from the Transport and Technical Services (TTS) Revenue Head of Expenditure to the TTS Infrastructure Capital Head of Expenditure (Q00RL10011).

 

 

Background

A proposal was made within the Medium Term Financial Plan (MTFP) for TTS to implement schemes to address longstanding traffic issues and enhance the village environments at the centre of each Parish. This money was awarded into the TTS Revenue Head of Expenditure, however, in order for TTS to achieve this proposal the funding is required to be spent on both Revenue and Capital programmes.

 

 

Discussion

The States of Jersey implemented Generally Accepted Accounting Principles (GAAP) in 2009 and subsequently moved to International Financial Reporting Standards (IFRS) accounting in 2012. IFRS accounting requires that expenditure should be accounted for as Capital if it meets the IFRS accounting definition of Capital Expenditure, and Revenue otherwise.

 

Previously, ‘Capital’ budgets have represented whatever the States Assembly voted as Capital. The States have already approved Capital allocations for 2013 in the 2013 – 2015 MTFP Plan. This budget transfer move between Revenue and Capital is required so as to align the budgeting treatment of 2013 expenditure with the IFRS accounting treatment.

 

 

Recommendation

That the Minister approves the budget transfer of up to £450,000 from the TTS Revenue Head of Expenditure to the TTS Capital Head of Expenditure (Q00RL10011) to enable TTS to achieve the Parish Centre Improvements projects as highlighted within the MTFP.

 

 

Reason for Decision

Under Financial Direction 3.6 and the Public Finances (Jersey) Law 2005, the approval of the Minister for Treasury and Resources is required for any variations to heads of expenditure. Authority to approve non-contentious budget transfers under £1,000,000 has been delegated to the Treasurer of the States.

 

Resource Implications

The TTS Revenue Head of Expenditure will decrease by up to £450,000 in 2013 and the TTS Infrastructure Capital Head of Expenditure for Parish Centre Improvements will increase by an identical amount in 2013.

 

 

Action required

 

The Minister for TTS to seek approval from the Minister for Treasury and Resources for this budget transfer. The Finance Director for Transport and Technical Services will then action the budget transfer in conjunction with the Head of Financial Performance Reporting.

 

 

 

 

Written by:

Capital Accountant

Approved by: 

Director of Finance

 

 

 

  

 

 

 

 

 

 

 

 

 

 

Back to top
rating button