States of Jersey government expenditure (FOI)

Request

Please advise total States of Jersey Government Expenditure, including but shown separately Ports of Jersey, Jersey Post, and States of Jersey Development Company, for the years 2011 to 2016. The States Report and Accounts only shows Net Revenue Expenditure e.g. the cost of Planning Department after deducting all income. This means that "savings" can be made by simply putting up charges. The Treasury Minister has advised that they do have these figures but he is hesitant to release them. Through their release we can have a better understanding of how much Government spending has moved over a 5 year period and how much income received has been used to bolster government funds.

Response

Jersey Post, Ports of Jersey and the States of Jersey Development Company are not part of the States of Jersey expenditure. They are arm’s length companies incorporated in their own right.

For the years 2011 – 2014 in their entirety, Jersey Harbours and Jersey Airport were States’ Trading Operations. Information can be found in the Annual Report and Accounts for these years. For 2015, Jersey Airport and Jersey Harbours (combined) was a trading company for nine months of the year and can be found in the Annual Report and Accounts.

On 1 October 2015, Jersey Airport and Jersey Harbours were incorporated into a separate legal company called Ports of Jersey Limited and do not form part of the States of Jersey expenditure.

2011 Financial Report and Accounts

Annex to 2011 Financial Report and Accounts

2012 Financial Report and Accounts

Annex to 2012 Financial Report and Accounts

2013 Financial Report and Accounts

Annex to 2013 Financial Report and Accounts

2014 Financial Report and Accounts

Annex to 2014 Financial Report and Accounts

2015 Financial Report and Accounts

Annex to 2015 Financial Report and Accounts

The States of Jersey Financial Report and Accounts and accompanying Annex provide detail of both gross and net expenditure by department. For example, page 78 of the Annex to the 2016 Financial Report and Accounts includes a breakdown of the income received, the gross expenditure and the net revenue expenditure of the Department of the Environment.

The States of Jersey Financial Report and Accounts are prepared in line with International Financial Reporting Standards as adapted and interpreted in the States of Jersey Financial Reporting Manual. The income and expenditure for all entities defined as within the States of Jersey accounting boundary is consolidated in the accounts with gross income and expenditure reported accordingly. An explanation of the structure of the States of Jersey for this purpose can be found on page 15 of the Financial Report and Accounts 2016.

The Ports of Jersey and States of Jersey Development Company are consolidated into the States of Jersey Accounts per the above but they also produce their own annual reports which are accessible online.

Ports of Jersey Annual Report 2016

Jersey Development Company Annual Report 2016

Since 2014, the Report and Accounts has also included a more in depth analysis of spend against the approvals made by the States Assembly in the form of the Statement of Outturn Against Approvals in Section 10 of the document. This section provides a breakdown of the income and expenditure of departments in addition to the analysis provided in the Annex.

The States of Jersey owns a controlling investment in Jersey Post but, as it does not exert direct control as defined by the relevant accounting standards, it is accounted for as a Strategic Investment. Jersey Post do produce their own Annual Report which is accessible online.

Jersey Post Annual Reports

Exemptions and articles applied

Article 23 – Information accessible to applicant by other means

(1)     Information is absolutely exempt information if it is reasonably available to the applicant, otherwise than under this Law, whether or not free of charge.
(2)     A scheduled public authority that refuses an application for information on this ground must make reasonable efforts to inform the applicant where the applicant may obtain the information.