Budget Transfer: revenue to capital heads of expenditure (General Hospital emergency generators)

Information about the publication of Ministerial Decisions

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 on 16 December 2017:

Decision Reference: MD-T-2017-0107
Decision Summary Title :	Budget transfer from the Department for Infrastructure Revenue Head of Expenditure to the DfI Replacement Assets Capital Head of Expenditure		Date of Decision Summary:	14 December 2017
Decision Summary Author:	Finance Manager		Decision Summary: Public or Exempt? (State clauses from Code of Practice booklet)	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:
Written Report Title :	Budget transfer from the Department for Infrastructure Revenue Head of Expenditure to the DfI Replacement Assets Capital Head of Expenditure		Date of Written Report:	14 December 2017
Written Report Author:	Finance Manager		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Non-recurring budget transfer of up to £610,000 from the Department for Infrastructure Revenue Head of Expenditure to the Department for Infrastructure Replacement Assets Capital Head of Expenditure (Q00MC10012) in relation to the purchase and construction of new Emergency Generators at the General Hospital site in 2017 in order to comply with States accounting policies. The 2016 works were transferred under decision MD-T-2017-0006.
Decision(s): The Minister approved a non-recurring budget transfer of up to £610,000 from the Department for Infrastructure Revenue Head of Expenditure to Department for Infrastructure Replacement Assets Capital Head of Expenditure (Q00MC10012) in relation to the purchase and construction of new Emergency Generators at the General Hospital site in 2017 in order to comply with States accounting policies.
Reason(s) 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 capital head of expenditure to a revenue head of expenditure, or vice versa, in order to comply with generally accepted accounting principles or an Order made under Article 32. Delegation 1.2 delegates authority for non-contentious transfers between heads of expenditure with no financial limit where the transfer is solely to ensure that financial transactions are accurately reflected in the States’ Accounts in accordance with IFRS or an Order made under Article 32 of the Law. Under International Financial Reporting Standards (IFRS) expenditure that meets the definition of capital expenditure must 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 IFRS.
Resource Implications: The Department for Infrastructure Revenue Head of Expenditure to decrease by up to £610,000 and the Department for Infrastructure Replacement Assets Capital Head of Expenditure (Q00MC10012) to increase by up to £610,000 in 2017. This transfer does not change the amount of expenditure agreed by the States.
Action required: The Department for Infrastructure Finance Manager to let Treasury and Resources Business Support team know that the decision has been signed.
Signature:		Position:
Date Signed:		Date of Decision (If different from Date Signed):