Budget Transfer: Sport Strategy 'Fit for the Future'

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A decision made 11 May 2015:

Decision Reference: MD-ESC-2015-0006
Decision Summary Title:	Budget transfer from capital to revenue covering the Sport Strategy “Fit For The Future 2014-2018”		Date of Decision Summary:	23 April 2015
Decision Summary Author:	Finance Manager, Department for ESC		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 capital to revenue covering the Sport Strategy “Fit For The Future 2014-2018”		Date of Written Report:	23 April 2015
Written Report Author:	Finance Manager, Department for ESC		Written Report : Public or Exempt?	Public
Subject: Budget transfer from capital to revenue covering the Sport Strategy “Fit For The Future 2014-2018”.
Decision(s): The Minister for Education, Sport and Culture approved a budget transfer of £500,000 in 2015 from the ESC capital head of expenditure (Sports Strategy E00BT14010) to revenue head of expenditure.
Reason(s) for Decision: The Capital Programme 2014-2015 provided funding of £3,000,000 (£1,550,000 in 2014 and £1,450,000 in 2015) to support the Sport Strategy “Fit For The Future 2014-2018”. The strategy was launched on 14 October 2013 and required funding to deliver on all aspects of the new strategy, including preparation for the 2015 NatWest Island Games. Sport strategy spending plans contain a mixture of capital and revenue expenditure and in total require a transfer from the ESC capital head of expenditure (Sports Strategy E00BT14010) to revenue head of expenditure of £500,000 in 2015 to fund planned revenue expenditure. 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)(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 GAAP or an Order made under Article 32 of the Law.
Resource Implications: The ESC revenue head of expenditure will increase by £500,000 in 2015 and the capital head of expenditure (Sports Strategy E00BT14010) will decrease by an identical amount in 2015. This decision does not change the total amount of expenditure approved by the States for 2015.
Action required: The Minister for ESC to seek approval of the Treasurer of the States for the transfer.
Signature:		Position: Deputy Rod Bryans Minister for Education, Sport and Culture
Date Signed:		Date of Decision:

Budget Transfer: Sport Strategy 'Fit for the Future'

Education, Sport and Culture

Ministerial Decision Report

Budget transfer from capital to revenue covering the Sport Strategy “Fit For The Future 2014-2018”

Purpose of Report

To enable the Minister for Education, Sport and Culture (ESC) to request that the Minister for Treasury and Resources (T&R) approve a budget transfer of £500,000 in 2015 from the ESC capital head of expenditure (Sports Strategy E00BT14010) to revenue head of expenditure covering the Sport Strategy “Fit For The Future 2014-2018”.

Background

The Capital Programme 2014-2015 provided funding of £3,000,000 (£1,550,000 in 2014 and £1,450,000 in 2015) to support the Sport Strategy “Fit For The Future 2014-2018”. The strategy was launched on 14 October 2013 and required funding to deliver on all aspects of the new strategy, including preparation for the 2015 NatWest Island Games and capital projects including a new artificial pitch at Springfield, upgrade to Les Quennevais cycle track, improvements at Crabbe shooting ranges and improvements of school, club and community facilities.

The Sport Strategy “Fit For The Future 2014-2016” focusses on four key areas:

Organisation

to give sport a stronger voice in Jersey and a new strategic direction

Getting active, staying active

to help more Islanders take up physical activity
to encourage children to take up sport at an early age
to ensure all young people have opportunities to engage in positive activity
to ensure all young people become competent swimmers and are safe in the water and sea

Spaces and places

to ensure all facilities are the highest possible standard
to actively promote the development of new facilities
to increase participation levels by providing new artificial pitches

Personal bests

to help Jersey’s top athletes achieve their best possible performance in local, national and international competitions
to increase sports tourism and events
to have an all-Island overview of how to improve performance and participation
to help sports clubs improve and work together

Recommendation

The Minister for ESC is recommended to request that the Minister for T&R approve a budget transfer of £500,000 in 2015 from the ESC capital head of expenditure (Sports Strategy E00BT14010) to revenue head of expenditure covering the Sport Strategy “Fit For The Future 2014-2018”.

Reasons for Decision

Sport strategy spending plans contain a mixture of capital and revenue expenditure and in total require a transfer from the ESC capital head of expenditure (Sports Strategy E00BT14010) to revenue head of expenditure of £500,000 in 2015 to fund planned revenue expenditure.

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)(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 GAAP or an Order made under Article 32 of the Law.

Resource Implications

The ESC revenue head of expenditure will increase by £500,000 in 2015 and the capital head of expenditure (Sports Strategy E00BT14010) will decrease by an identical amount in 2015. This decision does not change the total amount of expenditure approved by the States for 2015.

Report author: Finance Manager	Document date : 23 April 2015
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