Budget Transfer: Wheelchair Access Vehicle: Purchase

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A decision made 25 July 2014:

Decision Reference: MD-ESC-2014-0018
Decision Summary Title:	Revenue to Capital Budget transfer for Mont a L’Abbe wheelchair access vehicle		Date of Decision Summary:	07 July 2014
Decision Summary Author:	Finance Manager		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	Revenue to Capital Transfer – Mont a L’Abbe wheelchair access vehicle		Date of Written Report:	07 July 2014
Written Report Author:	Finance Manager		Written Report : Public or Exempt?	Public
Subject: For the Minister for Education, Sport and Culture to authorise a 2014 budget transfer from revenue to capital in order to meet GAAP requirements for the purchase of an additional wheelchair access vehicle. The purchase of this vehicle is required for a particular student who is unable to access a standardised vehicle.
Decision(s): The Minister for Education, Sport and Culture ~~is requested to~~ approved the transfer of Revenue funds amounting to £12,992.50 to minor Capital.
Reason(s) for Decision: The funds for the purchase of this vehicle are currently included in revenue budgets are required to be transferred to minor capital to comply with GAAP requirements.
Resource Implications: The ESC revenue head of expenditure to decrease by £12,992.50 and ESC minor capital head of expenditure to increase by an identical amount. 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: O~~For o~~fficers of the Department to request the approval of the Treasurer of the States to the transfer in accordance with Financial Direction 3.6
Signature:		Position: Minister for Education, Sport and Culture
Date Signed:		Date of Decision:

Budget Transfer: Wheelchair Access Vehicle: Purchase

Treasury and Resources

Ministerial Decision Report

REVENUE TO CAPITAL TRANSFER – MONT a L’ABBE WHEELCHAIR ACCESS VEHICLE

Purpose of Report

For the Minister for Education, Sport and Culture to approve the following revenue to capital transfer in order to comply with GAAP requirements:-

£12,992.50 representing the money required to finance the purchase of an additional wheelchair access vehicle for Mont a L’Abbe school.

Background

This additional vehicle is for one student who, due to her condition, needs regular trips out during the school day in order for the school to be able to manage the student effectively. The total cost is £12,992.50 and needs to be transferred from a revenue account. JFM have inspected the vehicle and agreed that it is suitable for the schools immediate needs.

Recommendation

That the Minister for Education, Sport & Culture approves the transfer of £12,992.50 from revenue to minor capital, to fund the purchase of the wheelchair access vehicle.

Reasons 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 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

There are no additional resource implications

Author: Finance Manager ESC