Budget Transfer: Victoria College Francis Field Capital Head of Expenditure

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A decision made 20 November 2017:

Decision Reference: MD-ESC-2017-0018
Decision Summary Title:	Victoria College Preparatory revenue to capital budget transfer	Date of Decision Summary:	28 September 2017
Decision Summary Author:	Head of Finance	Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written	Person Giving Oral Report:	N/A
Written Report Title:	Victoria College Preparatory revenue to capital budget transfer	Date of Written Report:	28 September 2017
Written Report Author:	Head of Finance	Written Report : Public or Exempt?	Public
Subject: Victoria College Preparatory School (“VCP”) revenue to capital budget transfer.
Decision(s): The Minister for Education approved a budget transfer of £30,000 in 2017 from the Education revenue head of expenditure to VC Francis Field capital head of expenditure (E00DD12122).
Reason(s) for Decision: The Ministerial Decision (MD-ESC-2016-0025) signed on 6 October 2016 provided for the transfer of £567,950 from the Education Department to the Department for Infrastructure to fund the replacement of porta cabins on College Field with a much needed new classroom block. Part of this funding (£162,950) was taken from the VC Francis Field capital head of expenditure set up for the development of Francis Field as a sports facility for Victoria College and Victoria College Prep. This project is presently on hold and the VC Francis Field capital head of expenditure will be replenished from VCP revenue as and when surplus funds become available. This transfer of £30,000 follows an initial transfer of £35,000 in March 2017 (MD-ESC-2017-0005). Under Generally Accepted Accounting Principles (GAAP) expenditure that meets the definition of capital expenditure only can be capitalised. This budget transfer is the movement in budget between capital and revenue required to align the budgeting treatment of expenditure with the accounting treatment, in order to comply with GAAP. Article 18(1)(c) 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 used for the purposes of another head of expenditure. Delegation 1.2 delegates authority for non-contentious transfers between heads of expenditure of up to £1,000,000 to the Treasurer of the States.

Resource Implications: The Education VC Francis Field capital head of expenditure (E00DD12122) will increase by £30,000 in 2017 and the revenue head of expenditure will decrease by an identical amount. This decision does not change the total amount of expenditure approved by the States for 2017.
Action required: The Minister for Education to seek approval of the Treasurer of the States for the transfer.
Signature:	Position: Deputy Rod Bryans Minister for Education
Date Signed:	Date of Decision:

Budget Transfer: Victoria College Francis Field Capital Head of Expenditure

Education Department

Ministerial Decision Report

Victoria College Preparatory revenue to capital budget transfer

Purpose of Report

To enable the Minister for Education to request that the Minister for Treasury and Resources (T&R) approves a budget transfer of £30,000 in 2017 from the Education revenue head of expenditure to VC Francis Field capital head of expenditure (E00DD12122).

Background

The Ministerial Decision (MD-ESC-2016-0025) signed on 6 October 2016 provided for the transfer of £567,950 from the Education Department to the Department for Infrastructure to fund the replacement of porta cabins on College Field with a much needed new classroom block. Part of this funding (£162,950) was taken from the VC Francis Field capital head of expenditure set up for the development of Francis Field as a sports facility for Victoria College and Victoria College Prep.

This project is presently on hold and the VC Francis Field capital head of expenditure will be replenished from VCP revenue as and when surplus funds become available. This transfer of £30,000 follows an initial transfer of £35,000 in March 2017 (MD-ESC-2017-0005).

Recommendation

The Minister for Education is recommended to request that the Minister for T&R approves a budget transfer of £30,000 in 2017 from the Education revenue head of expenditure to VC Francis Field capital head of expenditure (E00DD12122).

Reasons for Decision

Under Generally Accepted Accounting Principles (GAAP) expenditure that meets the definition of capital expenditure only can be capitalised. This budget transfer is the movement in budget between capital and revenue required to align the budgeting treatment of expenditure with the accounting treatment, in order to comply with GAAP.

Article 18(1)(c) 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 used for the purposes of another head of expenditure. Delegation 1.2 delegates authority for non-contentious transfers between heads of expenditure of up to £1,000,000 to the Treasurer of the States

Resource Implications

The Education VC Francis Field capital head of expenditure (E00DD12122) will increase by £30,000 in 2017 and the revenue head of expenditure will decrease by identical amount. This decision does not change the total amount of expenditure approved by the States for 2017.

Report author: Head of Finance	Document date : 28 September 2017
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