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Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

Home Affairs: Budget transfer relating to Jersey Fire and Rescue Service and HM Prison

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.

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A decision made 15 July 2014:

Decision Reference: MD-HA-2014-0048

Decision Summary Title:

Transfer from Revenue to Capital Head of Expenditure to comply with GAAP

Date of Decision Summary:

2 July 2014

Decision Summary Author:

Finance Director, Home Affairs

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

n/a

Written Report

Title :

Transfer from Revenue to Capital Head of Expenditure to comply with GAAP

Date of Written Report:

2 July 2014

Written Report Author:

Finance Director, Home Affairs

Written Report :

Public or Exempt?

3.2.1 (a) (xii)

Subject: Capital expenditure for the Jersey Fire and Rescue Service (JFRS) and HM Prison – a non-recurring budget transfer from the Home Affairs (HA) revenue head of expenditure to HA capital heads of expenditure.

Decision(s): The Minister approved a non-recurring budget transfer from the HA revenue head of expenditure to HA capital heads of expenditure for £290,000, to fund capital expenditure for the JFRS and HM Prison in accordance with GAAP (Generally Accepted Accounting Principles) accounting.

Reason(s) for Decision: Under GAAP accounting 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 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 revenue head of expenditure to a capital head of expenditure, or vice versa, in order to comply with accounting standards issued for the purposes of Article 32(2). Delegation 1.2 delegates authority for 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.

Resource Implications: The HA revenue head of expenditure to decrease by £290,000 and HA capital heads of expenditure to increase by an identical amount in 2014. This decision does not change the total amount of expenditure approved by the States in the Medium Term Financial Plan 2013 to 2015.

Action required: Finance Director to seek the approval of the Minister for Treasury and Resources in accordance with Financial Direction 3.6. (Treasurer’s Delegation).

Signature:

 

Position:

Minister for Home Affairs

Date Signed:

 

Date of Decision (If different from Date Signed):

 

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