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Southern Cycle Track and Eastern Cycle Network: Budget transfers

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A decision made 14 October 2011 regarding:

Decision Reference: MD-TR-2011-0103

Decision Summary Title :

Southern Cycle Track and Eastern Cycle Network – Transfers Between Different Heads of Expenditure

Date of Decision Summary:

07 October 2011

Decision Summary Author:

 

Capital Accountant

Decision Summary:

Public or Exempt?

(State clauses from Code of Practice booklet)

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title :

Southern Cycle Track and Eastern Cycle Network – Transfers Between Different Heads of Expenditure

Date of Written Report:

07 October 2011

Written Report Author:

Capital Accountant

Written Report :

Public or Exempt?

(State clauses from Code of Practice booklet)

Public

Subject:

Southern Cycle Track

Approval for use of additional income of £100,000 in 2011 and an Iinternal budget transfer from revenue to capital heads of expenditure amounting to £100,000of that amount for the completion of the sSouthern cCycle tTrack.

Eastern Cycle Network

Internal budget transfer from the capital iInfrastructure capital head of expenditure (Q00RL1001) amounting to £82,000 to the Eastern Cycle Network capital head of expenditure. (Q00BP10016)

Decision(s): The Minister for Transport and Technical Services approved a budget transfer from revenue to capital totalling £100,000 and a budget transfer of £82,000 between different capital heads of expenditure, as set out in the supporting document, and agreed to seek the approval of the Minister for Treasury and Resources to use additional income of £100,000 in 2011 for the Southern Cycle Track..

Reason(s) for Decision: The STPSustainable Transport Policy raised the importance of cycle tracks within Jersey. These budget transfers will allow the department to reprioritise expenditure for the rest of the financial period.

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 the Treasury and Resources Department to approve the use of additional income of £100,000 in 2011, and the budget transfers virement between revenue and capital and the virement between capital heads of expenditure as referred to in this reportabove.

Signature:

 

 

Position:

Date Signed:

 

 

Date of Decision (If different from Date Signed):

 

Hide report
Southern Cycle Track and Eastern Cycle Network: Budget transfers

TRANSPORT AND TECHNICAL SERVICES DEPARTMENT

 

Southern Cycle Track and Eastern Cycle Network

 

Transfers Between Different Heads of Expenditure

 

 

Purpose of Report

The purpose of this report is to seek the Minister for Transport and Technical Services’ approval for two internal budget transfers relating to the Southern and Eastern Cycle Networks:

 

a)     An internal budget transfer amounting to £100,000 from the betweenRevenue head of expenditure to the andInfrastructure capital head of expenditure; and

.

b)     An internal budget transfer amounting to £82,000 from the Infrastructure capital head of expenditure to the Eastern Cycle Network capital head of expenditurebetween to separate capital heads of expenditure.

 

 

Background

Southern Cycle Track

A sum of £100,000 was received from the JEC as a contribution to the southern cycle track infrastructure project. Originally it was treated as a credit against the capital expenditure on this project, thereby reducing the total cost of the asset. This original treatment was inconsistent with GAAP accounting as it meant that an asset would be created and capitalised at nil value.

 

In order to correct this issue the following needs to occur:

 

a)     The Minister for Transport and Technical Services must seek the permission of the Minister for Treasury and Resources to use additional income in 2011 of £100,000.

 

b)     The original £100,000 needs to be debited out of the Southern Cycle Track capital expenditure (QZH276).

 

c)     The £100,000 will then be credited to Municipal Services – General (QDA000) as income.

 

d)     The TTS income target budget and the revenue expenditure budget will need to be increased by £!00,000.

 

e)     The Minister for TTS will seek the approval of the Minister for Treasury and Resources for a budget transfer of £100,000 from the TTS revenue head of expenditure to the Infrastructure capital head of expenditure.A ministerial decision will be passed allowing a budget transfer from this revenue business unit to the Southern Cycle Track business unit.

 

Eastern Cycle Network

The Sustainable Transport Policy STP has raised the importance of cycle tracks within Jersey. As a result the department has been required to reprioritise where its expenditure for the rest of 2011.

 

With this in mind a reallocation of £82,000 from the Infrastructure cCapital Contingency Hhead of Eexpenditure (Q00RL1001) to the Eastern Cycle Network capital Hhead of Eexpenditure (Q00BP10016) is required to progress work on the Eastern Cycle Network.

 

 

 

Discussion

Finance Direction No.3.6 ‘Variations to Heads of Expenditure’ sets out the procedures for the transfers between revenue and capital heads of expenditure  and states that budget transfers in excess of £1,000,000 require the approval of the Minister for  Treasury and Resources and the relevant Minister party to the transfer.  Approval for non-contentious budget transfers of less than £1,000,000 has been delegated to the Treasurer of the States.

 

 

Recommendation

Southern Cycle Track

To approve a budget transfer totalling £100,000, from TTS revenue to TTS capital (QZH276 Southern Cycle Track £100,000), that will enable the capitalisation of the asset inline with GAAP accounting principals. 

 

Eastern Cycle Network

To approve a budget transfer totalling £82,000 from Capital IInfrastructure capital Hhead of Eexpenditure (Q00RL1001) to the Eastern Cycle Network capital Hhead of Eexpenditure (Q00BP10016) to create funding for this expenditure.

 

 

Reason for Decision

Southern Cycle Track

To enable TTS to correctly account for the asset in line with GAAP accounting principals.

 

Eastern Cycle Network

To enable the reprioritisation of expenditure between capital votes to occur.

 

 

 

Resource Implications

Once the TTS income target budget and revenue expenditure budget have been increased by £100,000, this sum is subsequently to be transferred from the revenue head of expenditure to the Infrastructure capital head of expenditure.

 

In a separate budget transfer, the TTS Infrastructure capital head of expenditure to decrease by £82,000 and the TTS Eastern Cycle Network capital head of expenditure to increase by an identical amount.  There are no resource implications as a result of this decision.

 

 

 

 

Action Required

The Finance Director to request the Minister for the Treasury and Resources Department to approve the use of £100,000 of additional income in 2011 and to approve the transfers between revenue and capital as referred to in this report.

 

 

 

 

 

Written by:

Capital Accountant

Approved by:

Acting Finance Director

 

 

 

 

 

 

 

 

 

 

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