Budget transfer of A&E Radiology Project to Property Holdings

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A decision made 22 December 2010 regarding: Budget transfer of A&E Radiology Project to Property Holdings.

Decision Reference: MD-HSS-2010-0068
Decision Summary Title:	Transfer of A&E and Radiology Project To Jersey Property Holdings		Date of Decision Summary:	10th December 2010
Decision Summary Author:	Director of Finance Health and Social Services		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	Transfer of A&E and Radiology Project To Jersey Property Holdings		Date of Written Report:	10th December 2010
Written Report Author:	Head of Financial Accounting Health & Social Services		Written Report : Public or Exempt?	Public
Subject: Transfer of the remainder of the Accident & Emergency and Radiology Project to Jersey Property Holdings to allow capitalisation of this project in accordance with the States of Jersey Capital Accounting Manual.
Decision(s): The Minister approved the transfer of the capital budget JZ0063 - A&E/Radiology Extension (Phase 2) in the sum of £2,231,905.40 and related expenditure for the Accident & Emergency and Radiology extensions to Jersey Property Holdings.
Reason(s) for Decision: Under the Public Finances (Jersey) Law 2005 the States of Jersey are required to follow generally accepted accounting practice. The States of Jersey Capital Accounting Manual specifies the procedures to be followed for accounting for capital expenditure. The transfer of the A&E/Radiology project to Jersey Property Holdings is required so that this expenditure can be capitalised.
Resource Implications: The proposals will result in the transfer of the A&E/Radiology project from the Health and Social Services Department to Jersey Property Holdings, the capitalisation of this expenditure and subsequent charges to depreciation over the life of the asset. There are no other resource implications.
Action required: A copy of the Ministerial Decision and the report are to be sent to the Treasury for the approval of the Minister for Treasury and Resources. The Treasury will be required to process the budget transfers as approved.
Signature:		Position: Minister for Health and Social Services
Date Signed:		Date of Decision: