Budget Transfer: Jersey College for Girls: Minor Capital Projects

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A decision made 12 May 2015:

Decision Reference: MD-ESC-2015-0007
Decision Summary Title:	Budget transfer from revenue to capital for minor capital projects at Jersey College for Girls and Jersey College for Girls Preparatory School	Date of Decision Summary:	22 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:	Budget transfer from revenue to capital for minor capital projects at Jersey College for Girls and Jersey College for Girls Preparatory School	Date of Written Report:	22 April 2015
Written Report Author:	Finance Manager, Department for ESC	Written Report : Public or Exempt?	Public
Subject: Budget transfer from revenue to capital for minor capital projects at Jersey College for Girls (“JCG”) and Jersey College for Girls Preparatory School (“JCGP”).
Decision(s): The Minister for Education, Sport and Culture approved a budget transfer of £200,000 in 2015 from the ESC revenue head of expenditure to capital head of expenditure (Minor Capital E00MC10003).
Reason(s) for Decision: The Ministerial Decision (MD-ESC-2015-0003) signed on 26 March 2015, covering JCG and JCGP fees for the academic year 2015-2016, highlighted the need for fee increases to assist with funding for minor capital projects as set out in the Jersey College for Girls Strategic Plan 2012-2018. The revenue to capital transfer in 2015 will enable the schools’ to extend and upgrade existing facilities and complete phase 2 of the extension of key stage 1 classrooms in accordance with the capital investment programme. Under Generally Accepted Accounting Principles (GAAP) expenditure that meets the definition of capital expenditure only can 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 capital head of expenditure to a revenue head of expenditure, or vice versa, in order to comply with generally accepted accounting principles or an Order made under Article 32. Delegation 1.2 delegates authority for non-contentious transfers between heads of expenditure with no financial limit where the transfer is solely to ensure that financial transactions are accurately reflected in the States’ Accounts in accordance with GAAP or an Order made under Article 32 of the Law.

Resource Implications: The ESC capital head of expenditure (Minor Capital E00MC10003) will increase by £200,000 in 2015 and the revenue head of expenditure will decrease by an identical amount. This decision does not change the total amount of expenditure approved by the States for 2015.
Action required: The Minister for ESC to seek the approval of the Treasurer of the States for the transfers.
Signature:	Position: Deputy Rod Bryans Minister for Education, Sport and Culture
Date Signed:	Date of Decision: