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Treasury and Resources: Delegation of Functions relating to Tax Information Exchange

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 20 April 2015:

Decision Reference:   MD-TR-2015-0050

Decision Summary Title:

Treasury and Resources Delegated Authority – April 2015

Date of Decision Summary:

 15 April 2015

Decision Summary Author:

Comptroller of Taxes

Decision Summary:

Public or Exempt?

 Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

 N/A

Written Report

Title:

Treasury and Resources Delegated Authority – April 2015

Date of Written Report:

15 April 2015

Written Report Author:

Comptroller of Taxes

Written Report :

Public or Exempt?

 Public

Subject: Authorisation of representatives to act for and on behalf of the Treasury and Resources Minister as Competent Authority and of officer to process matters relating to tax information exchange.

Decision(s): The Minister authorised any officer acting as Acting Comptroller of Taxes and the Senior Manager – Tax Information Exchange Agreements to act for him and on his behalf as Competent Authority for the purposes of administering all of Jersey’s Double Taxation Agreements, Tax Information Exchange Agreements, the European Union Savings Directive and all of Jersey’s other international taxation agreements that provide for a mutual agreement procedure and/or the exchange of information.

 

He also clarified what functions an officer authorised to process matters relating to the exchange of tax information may undertake.

Reason(s) for Decision:   These delegations amend and replace those delegations as at January 2015 with delegations as detailed in the attached report to enable the efficient and effective management of public finances and operation of the Treasury and Resources department.

 

For the purpose of administering the international tax agreements to which Jersey is signatory (including, but not limited to, Double Taxation Agreements, Tax Information Exchange Agreements and the EU Savings Directive), the Treasury and Resources Minister and his authorised representatives are Jersey’s recognised Competent Authority.  Staff movements in the Taxes Office require additional officers to be given the authority to act as Competent Authority in this respect.

 

Day to day processing of tax information exchange is delegated to authorised officers in the Taxes Office.  It is considered necessary to clarify the scope of this delegation at this time.

Resource Implications:  None.

Action required:  The Greffier of the States to be requested to arrange for the attached report to be presented to the States at the earliest opportunity. Head of Decision Support to also inform the Comptroller of Taxes that this decision has been approved.

Signature:

 

Position: Senator A J H Maclean, Minister for Treasury and Resources

Date Signed:  

Date of Decision:  

Treasury and Resources: Delegation of Functions relating to Tax Information Exchange

Treasury and Resources

Ministerial Decision Report

 

 

 

TREASURY AND RESOURCES DELEGATED AUTHORITY – April 2015

 

  1. Purpose of Report

To update the delegation of Ministerial powers detailed in the Public Finances (Jersey) Law 2005 including those in Regulations approved under that Law, Financial Directions and those Laws whereby international obligations fall under the Minister’s remit.

 

  1. Background

2.1 Under Article 28 of the States of Jersey Law a Minister may delegate, wholly or partly, functions conferred upon them by any Law to either an Assistant Minister or an officer.

2.2 This report amends previous delegations to include delegations of the Minister in respect of international obligations under certain Laws which reflects changes in staff and workloads in the Taxes Office when administering Jersey’s international tax obligations.

2.3 This report also clarifies what functions an officer authorised to process matters relating to the exchange of tax information may undertake.

 

  1. Recommendation

3.1 The Minister is asked to authorise any officer acting as Comptroller of Taxes and the Senior Manager – Tax Information Exchange Agreements to act for him and on his behalf as Competent Authority for the purposes of administering all of Jersey’s Double Taxation Agreements, Tax Information Exchange Agreements, the European Union Savings Directive and all of Jersey’s other international taxation agreements that provide for a mutual agreement procedure and/or the exchange of information.

 

3.3 The Minister is also asked to agree that an officer authorised to process matters relating to the exchange of tax information may undertake all of the same functions of an officer authorised to act as Competent Authority in respect of the exchange of tax information, with the exception of confirming whether requests received from other competent authorities are validly made in accordance with the relevant tax information exchange instrument, issuing notices to produce tax information and deciding to forward information received under such a notice to the overseas requesting authority.

 

  1. Reason for Decision

For the purpose of administering the international tax agreements to which Jersey is signatory (including, but not limited to, Double Taxation Agreements, Tax Information Exchange Agreements and the EU Savings Directive), the Treasury and Resources Minister and his authorised representatives are Jersey’s recognised Competent Authority.  Staff movements in the Taxes Office require additional officers to be given the authority to act as Competent Authority in this respect.

 

Day to day processing of tax information exchange is delegated to authorised officers in the Taxes Office.  It is considered necessary to clarify the scope of this delegation at this time.

 

  1. Resource Implications

None.

 

Report author : Comptroller of Taxes

Document date : 15 April 2015

Quality Assurance / Review : Head of Decision Support

File name and path: \\ois.gov.soj\sojdata\try\Treasury\Sections\Corporate Finance\Ministerial Decisions\DSs, WRs and SDs\2015-0050 - T&R delegated authority - January 2015 (Assistant Minister)

MD sponsor : Treasurer of the States

 


REPORT

 

On 27 January 2015 the Minister for Treasury and Resources made a Ministerial Decision delegating certain of his functions under Article 28 of the States of Jersey Law 2005 (MD-TR-2015-0015, available at www.gov.je).

 

The terms of the delegations, and the legislation under which those delegations were made, were recorded in a Report attached to the Ministerial Decision, as shown below 

 

---------------------------------------------------------

 

Article 28 of the States of Jersey Law 2005 permits a Minister to delegate, wholly or partly, functions to an Assistant Minister or an officer.

 

The Law states, inter alia 

28 Power of Minister to delegate functions

(1) A Minister may delegate, wholly or partly, functions conferred upon or vested in the Minister by or under this Law or any other enactment or any enactment of the United Kingdom having effect in Jersey, to 

(a) one of his or her Assistant Ministers;

(b) an officer.

(2) A Minister shall not delegate 

(a) any power to make an enactment;

(b) any power to decide an appeal under an enactment;

(c) any function the delegation of which is prohibited by an enactment.

(3) The delegation of functions by a Minister under this Article shall not prevent the Minister exercising those functions personally.

(4) Where any licence, permit or authorization is granted in purported exercise of functions delegated under paragraph (1), no criminal proceedings shall lie against any person for any act done, or omitted to be done, in good faith and in accordance with the terms of the licence, permit or authorization, by reason that the functions had not been delegated, or that any requirement attached to the delegation of the functions had not been complied with.

(5) In this Article 

“Minister” includes the Chief Minister;

“officer” means a States’ employee within the meaning of the Employment of States of Jersey Employees (Jersey) Law 2005 and includes a member of the States of Jersey Police Force and an officer appointed under paragraph 1(1) of Part 1 of Schedule 2 to the Immigration Act 1971 as extended to Jersey by the Immigration (Jersey) Order 1993.

(6) The States may by Regulations amend the definition “officer” in paragraph (5).”

 

 

Unless otherwise stated, any reference to an Article in this section is a reference to the Article so numbered in the Public Finances (Jersey) Law 2005.  Likewise any reference to a Regulation in this section is a reference to the Regulation so numbered in the Public Finances (Transitional Provisions) (No.2) (Jersey) Regulations 2005.

 

 

 

 

 

 

1          Public Finances (Jersey) Law 2005 delegations

 

1.1  Medium Term Financial Plan and Budget Estimates

 

Legislation:

Article 24A – Estimates to be provided for States funded bodies; and

Article 24B – Estimates for the States Assembly

Delegate:

Treasurer of the States, or in their absence, another person as nominated by the Treasurer.

Function delegated and scope of delegation:

To enable the preparation or monitoring of the Medium Term Financial Plan and Budget, the Law enables the Minister to request that estimates and such other information be provided by States funded bodies (including ministerial and non-ministerial bodies and the States Assembly) for one or more financial years or for any other period.

The Minister may specify the format and time scale within which the aforementioned estimates should be provided.

 

1.2  Non-Contentious Transfers

 

Legislation:

Article 18 – Permitted variations of heads of expenditure; Sub-paragraphs (1) and (2) refer

Delegate:

Treasurer of the States, or in their absence, another person as nominated by the Treasurer, to agree any 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.

The Treasurer of the States or another person nominated by the Treasurer to agree that funds can be transferred, without further approval by the Minister, in instances where there is a transfer of responsibility and administration of a service which has been agreed either:-

  • by the States under Article 29 of the States of Jersey Law and the relevant ministers (or the Accounting Officer in the case of a non-Ministerial States funded body) agree in respect of the funds to be transferred; and /or
  • there has been a transfer of functions or services from one States funded body to another (apart from those approved by the States in the above bullet point) and the relevant ministers (or Accounting Officer in the case of a non-Ministerial States funded body) agree in respect of the funds to be transferred.

Authority is delegated to the Treasurer of the States, or in their absence, another person as nominated by the Treasurer, to agree any non-contentious transfers between heads of expenditure up to £1,000,000.

The Treasurer of the States or a person nominated by the Treasurer to agree any non-contentious transfers from a head of expenditure (capital or revenue) to contingency expenditure either within or after the end of the relevant financial year.

All such decisions must be included in the 6 monthly report presented to the States.

Function delegated and scope of delegation:

These paragraphs of the Law enable the Minister to approve the transfer of funds from one head of expenditure to another to comply with accounting standards, where there has been an approved transfer of functions or services, for any transfer from one head of expenditure not covered by the two aforesaid reasons or there is a transfer into contingency. 

 

1.3  Retention of Income

 

Legislation:

Article 19 – Adjustments for variations in income; Paragraph (1) refers.

Delegate:

Treasurer of the States, or in their absence, another person as nominated by the Treasurer, to approve:-

  • In all non-contentious cases where any such additional income matches additional expenditure; or
  • additional income in excess of increased expenditure (i.e. additional surplus income) required to generate that income but the excess income is not more than 10% (up to a maximum of £500,000 for a States trading operation and £100,000 for all other States funded bodies) of the estimated income notified to the States for that particular service area – this additional income should not be used to fund recurring expenditure for which no future funding is secured.

Function delegated and scope of delegation:

This paragraph of Article 19 of the Law empowers the Minister to authorise a States funded body to use any additional income it may generate over and above the estimate approved by the States in the Medium Term Financial Plan.

 

The Minister agreed that States funded bodies be allowed to retain and use additional income in instances where -

a)        any such income and associated additional expenditure match; and

b)        the additional income is in excess of increased expenditure (i.e. additional surplus income) required to generate that income but the excess income is not more than 10% (up to a maximum of £500,000 for a States trading operation and £100,000 for all other States funded bodies) of the estimated income notified to the States for that particular service area – this additional income should not be used to fund recurring expenditure for which no future funding is secured.

 

1.4  Income from Asset Sales

 

Legislation:

Article 18 – Permitted variations of heads of expenditure;

Paragraph (5) refers.

Delegate:

Treasurer of the States, or in their absence another officer nominated by the Treasurer of the States, to agree non-contentious requests for the use of sale proceeds where the net balance over the residual value of the asset sold is equal to or less than £100,000.

Accounting Officers to make use of up to £5,000 of income from the sale of an asset where the net balance over the residual value of the asset sold is £5,000 or less.

Function delegated and scope of delegation:

This paragraph of the Law empowers the Minister to authorise a States Funded Body to make use of income from the sale of an asset for revenue expenditure or a specified capital project.

 

1.5  Borrowing

 

Legislation:

Article 22 – Minister and Treasurer may be authorized to borrow; and

 

Regulation 9 – authorizes the Minister to make certain borrowings in the name of, and on behalf of the States.

 

Regulation 10 – allows the Minister to delegate their power to borrow on behalf of the States to the Treasurer.

Delegate:

Treasurer of the States to agree short-term bank overdrafts/overdraft facilities and temporary loans within the parameters set in the Law up to £10 million.

 

Authority is delegated to the Treasurer of the States to agree minor borrowing up to £100,000 in any one financial year (up to a maximum of £500,000), with no transaction to exceed £10,000 and repayment periods of 5 years or less. (Treasurer is not able to delegate their borrowing responsibilities to any other officers).

Function delegated and scope of delegation:

Both the Law and Regulations allow the Minister to delegate (where they so wish) to the Treasurer minor borrowing transactions which, in summary, include:

 

  • short-term bank overdrafts/overdraft facilities and temporary loans (these must not exceed more than 25% of the previous year’s income from taxation);
  • other minor borrowing – up to £1 million in any one transaction in a financial year so long as the total amount borrowed does not exceed £3 million in that year, the total amount outstanding in this way does not exceed £20 million and with all such borrowing having a maximum repayment period of 10 years;
  • borrowing for a States trading operation where additional income or tangible savings arising from the underlying expenditure meet the costs of the borrowing;
  • other parameters specifically agreed by the States.

 

1.6  Trading Operations

 

Legislation:

Article 27 - Returns of States trading operations to be agreed;

Paragraphs (1) and (2)(a)-(d) refer:

Delegate:

Treasurer of the States, or in their absence, another person as nominated by the Treasurer of the States, to request the necessary estimates from the States trading operations.

Function delegated and scope of delegation:

These paragraphs empower the Minister to request States trading operations to enter into discussions and provide estimates in respect of the business activities for one or more financial years or any other period. The estimates should include income and expenditure, estimated contribution to the income of the States, estimate of any surplus of income over expenditure or estimated deficit, to be debited to trading fund and shall take into account capital expenditure details.

 

 

1.7  Bank Accounts

 

Legislation:

Article 33 – Treasurer to open bank accounts; Paragraphs (1) and (4) refer.

Delegate:

Treasurer of the States to carry out this function without recourse to the Minister, provided that any bank selected is licensed for banking services in Jersey by the Jersey Financial Services Commission.

Function delegated and scope of delegation:

These paragraphs allow the Treasurer to open, operate and maintain bank accounts with a bank(s) approved by the Minister for the operation of the consolidated fund and for the proper administration of this or any other Law.

 

1.8  Recharge Accounts

 

Legislation:

Article 33 – Treasurer to open bank accounts; Paragraph (3) refers.

Delegate:

Treasurer of the States, or in their absence another officer as nominated by the Treasurer of the States, to approve all rechargeable and stock accounts.

Function delegated and scope of delegation:

This paragraph empowers the Minister to agree that money in the consolidated fund may be used to incur expenditure that will subsequently be recharged – for example the approval of stock accounts and other rechargeable accounts.

 

1.9 Financial Directions

 

Legislation:

Article 34 - Financial Directions.

Delegate:

Treasurer of the States, or in their absence another person as nominated by the Treasurer, to issue Financial Directions that the Treasurer deems to be required. (This authority shall not extend to those Financial Directions which propose the delegation of responsibility from the Minister to an officer without the Minister having already agreed those delegations).

Function delegated and scope of delegation:

This Article enables the Treasurer of the States to issue Financial Directions with the approval of the Minister.

 

1.10 Accounting Officers

 

Legislation:

Articles 37 and 38A – Appointment of Accounting Officers

Delegate:

Treasurer of the States, or in their absence another person as nominated by the Treasurer, to appoint another or an additional Accounting Officer in uncontentious circumstances where it is necessary or expedient to do so. The same delegation to apply to the appointment of an Accounting Officer for a States fund, States income, taxation income or money forming part of a trust fund.

Function delegated and scope of delegation:

These Articles enable the Minister to appoint:

  • a person other than the States funded body’s chief officer as its Accounting Officer; and
  • an additional accounting officer for a States funded body;
  • a person as accounting officer for a States fund, States income, taxation income or money forming part of a trust fund.

 

 

 

1.11 Insurance Fund

 

Legislation:

Schedule 2 - Article 2 - participation of persons or bodies with connections to the States in the States mutual insurance arrangements.

Delegate:

Treasurer of the States, or in her absence another person as nominated by the Treasurer, to permit persons or bodies that appear to be connected with the States to participate in the States mutual insurance arrangements on such terms and conditions as agreed.

Function delegated and scope of delegation:

This Article enables the Minister to determine which persons or bodies, with States connections, can participate in the States mutual insurance arrangements and what terms and conditions should apply to them.

 

1.12 Trust Assets – Bank Accounts

 

Legislation:

Regulation 18 - prescribes the bank accounts that may be used for trust money.

Delegate:

Treasurer of the States to carry out this function without recourse to the Minister, provided that any bank selected is licensed for banking services in Jersey by the Jersey Financial Services Commission.

Function delegated and scope of delegation:

This Regulation states that Trust money should be held in a bank account with a bank or banks approved by the Minister (unless a Trust document specifies a certain bank).

 

1.13 Trading Funds

 

Legislation:

Regulation 22.

Delegate:

Treasurer of the States, or in their absence, another person as nominated by the Treasurer of the States for any further approvals under Article 22(2) of the Public Finances (Transitional Provisions) (No.2) (Jersey) Regulations 2005 where the amount concerned is £100,000 or less.

Function delegated and scope of delegation:

Money standing to the credit of the trading fund of a States trading operation may also be used, with the approval of the Minister, for a capital project of the trading operation if –

(a) the amount approved by the States for the project as part of the Budget has proved to be insufficient; or

(b) the project arises from a contingency that could not have been reasonably foreseen at the time the estimates of the States trading operation were submitted to the Minister in accordance with Article 24 (A) of the 2005 Law for inclusion as part of a Budget.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2          Administrative delegations

 

2.1       States Charges

 

States decision:

Anti-Inflation Strategy (P125/2000).

Delegate:

Treasurer of the States, or in their absence, another person as nominated by the Treasurer to agree non-contentious fee/charge increases which do not require subsequent States approval; or in instances where fees are being increased in line with the “User Pays” principle.

 

The Treasurer of the States will be able to give “blanket” approval to groups of charges in a particular year, or a single charge over a period of a number of years.

 

The Minister agreed that approval for increases which are in line with statute or with a formula which has already received States or their approval do not require further approval.

Function delegated and scope of delegation:

The States in adopting the Anti-Inflation Strategy agreed that increases in States charges should be limited to a maximum of 2.5 per cent a year, with any exceptions, in extremely compelling cases only, to be subject to prior approval by the Finance and Economics Committee (now the Minister for Treasury and Resources).

 

2.2       Coin designs

 

Legislation:

Decimal Currency (Jersey) Law 1971 – Article 3 – Coinage of the new currency.

Delegate:

The Minister delegated approvals of individual commemorative currency designs to the Treasurer of the States and the Head of Treasury and Investment Management.

Function delegated and scope of delegation:

This delegation enables the Treasurer of the States and Head of Treasury and Investment Management to approve individual commemorative currency designs as and when they are produced.

 

2.3       Non-Contentious States Manpower

 

States decision:

Regulation of Public Sector Employees (P67/1999).

Delegate:

Treasurer of the States, or in their absence, another person as nominated by the Treasurer of the States for agreeing non-contentious increases to States manpower.

Function delegated and scope of delegation:

This proposition charges the Minister for Treasury and Resources to regulate the number of persons that may be employed by the States of Jersey in any area of the States administration, excluding those States’ departments that report to the States trading operations, in accordance with the principles contained within the Regulation of Undertakings legislation and the policy statement issued by the then  Finance and Economics Committee in respect of the application of the Regulation of Undertakings to the private sector, effective from 10th November 1998.

 

 

 

 

 

 

2.4       Responsibility for Jersey Property Holdings

 

Delegate:

Responsibility for all matters relating to Jersey Property Holdings is delegated to Deputy Noel, Assistant Minister Treasury and Resources.

 

3        States Standing Orders delegations and signature of Contracts

 

3.1       Standing Order 168

 

Legislation:

Standing Order 168.

Delegate:

Authority is delegated to Deputy Noel, Assistant Minister Treasury and Resources all powers and responsibilities arising under Standing Order 168 with no financial limits; and

 

Authority is delegated to the Accounting Officer or, in their absence, to the Director of Estates or the Business and Programme Manager, Property Holdings the power to approve the following actions:

  • Any acquisition or disposal of land or property on behalf of the public for a consideration up to £500,000;
  • Any grant or acceptance on behalf of the public of any servitude or right in, on, over or under land by way of gift or for  amounts up to £500,000;
  • The letting on behalf of the public to any person or body for a term certain of any land or property for a rent payable on commencement of less than £50,000 a year;
  • The rent on behalf of the public from any person or body for a term certain of any land or property for a rent payable on commencement of less than £50,000 a year; and
  • The renewal, extension or variation of any lease where the value is less than £50,000 a year.

Function delegated and scope of delegation:

This standing order applies to the following actions –

(a) the acquisition, disposal, letting or rental of land on behalf of the public of Jersey (other than the agreement of altered boundaries);

(b) the agreement of boundaries, or of altered boundaries, on behalf of the public of Jersey;

(c) the acquisition, grant, variation or cancellation of rights or servitudes over land on behalf of the public of Jersey;

(ca) the renewal, extension, variation or cancellation of any lease of land on behalf of the public of Jersey;

(cb) the provision of consent, on behalf of the public of Jersey, to a land transaction that is not included in sub-paragraph (a) to (ca);

(d) the approval of plans for the construction or alterations of buildings where the work is to be funded wholly or partly by money voted by the States.

 

 

 

3.2       Contract Signing – Land transactions

 

Legislation:

Standing Order 168 – Land transactions

Delegate:

Responsibility for signing the contract is delegated to:

 

  • Deputy Noel, Assistant Minister Treasury and Resources for contracts with no financial limit;
  • The Accounting Officer for contracts up to £1,000,000 or, in their absence, the Director of Estates or the Assistant Director, Property Holdings for contracts with a value up to £1,000,000.
  • The Director of Estates or, in their absence, the Assistant Director, Property Holdings for contracts with a value up to £500,000.

Power to authorise the Attorney General and the Greffier of the States to pass any contracts on behalf of the public of Jersey that may be necessary in regard to land transactions approved by the Minister or their delegates under Standing Order 168 is delegated to Deputy Noel, Assistant Minister Treasury and Resources or the Accounting Officer or, in their absence, the Director of Estates or the Assistant Director, Property Holdings.

Function delegated and scope of delegation:

Signing of contracts on behalf of the Minister for Treasury and Resources for work commissioned by Jersey Property Holdings.

 

3.3       Contract Signing – corporate contracts

 

Signature of corporate contracts:

Signing of corporate contracts on behalf of the Minister for Treasury and Resources.

Delegate:

The Minister delegates the signing of all corporate contracts negotiated by Strategic Procurement for and on behalf of the States to the Treasurer of the States with no financial limit.

 

4.0    Administering Jersey’s international taxation agreements

 

Administering Jersey’s international taxation agreements:

Administering Jersey’s international taxation agreements such as Jersey’s Double Taxation Agreements, Tax Information Exchange Agreements, the European Union (EU) Savings Directive and all of Jersey’s other international taxation agreements that provide for a mutual agreement procedure and/or the exchange of information on behalf of the Minister for Treasury and Resources.

Delegate:

The Minister delegates authority to any officer acting as Comptroller of Taxes, the Deputy Comptroller of Taxes (International Tax Agreements), the Senior Manager – Tax Information Exchange Agreements and the Advisor – International Affairs to act for and on behalf of the Treasury and Resources Minister as Competent Authority for the purposes of Jersey’s Double Taxation Agreements, Tax Information Exchange Agreements, the EU Savings Directive and all of Jersey’s other international taxation agreements that provide for a mutual agreement procedure and/or the exchange of information. The Minister also authorises the Tax Information Exchange Officer to process matters relating to tax information exchange.

 

 

5.0   Expenditure of the Treasury and Resources Department

 

Expenditure of the Treasury and Resources department

Expenditure of all amounts approval by the States Assembly for the Treasury and Resources Department.

Delegate:

The Minister delegates authority to the Treasurer of the States to spend up to the amounts approval by the States Assembly for the Treasury and Resources Department.

 

 

 

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