Budget transfer: Wheelchair Access Vehicle Replacement

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A decision made 21 April 2015:

Decision Reference: MD-ESC-2015-0009
Decision Summary Title:	Revenue to Capital Budget transfer for Mont-à-L’Abbe wheelchair access vehicle		Date of Decision Summary:	21 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:	Revenue to Capital Transfer – Mont-à- L’Abbe wheelchair access vehicle		Date of Written Report:	21 April 2015
Written Report Author:	Finance Manager Department for ESC		Written Report : Public or Exempt?	Public
Subject: For the Minister for Education, Sport and Culture to authorise a 2015 budget transfer from revenue to capital in order to meet GAAP requirements for the purchase of a replacement wheelchair access vehicle.
Decision(s): The Minister for Education, Sport and Culture is requested to approve the transfer of Revenue funds amounting to £47,299 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 £47,299 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: For officers 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:

Buget transfer: Wheelchair Access Vehicle Replacement

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:-

£47,299 representing the money required to finance the purchase of a replacement wheelchair access vehicle for Mont a L’Abbe school.

Background

This replacement vehicle is part of the rolling replacement of the Mont a L’Abbe fleet and is a school wide resource for the essential transportation of students. 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 £47,299 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