Budget Transfer: First Tower School: Playground Project

Information about the publication of Ministerial Decisions

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.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision
providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made 7 October 2015:

Decision Reference: MD-ESC-2015-02020
Decision Summary Title:	Revenue to Capital Budget transfer for First Tower School Playground project		Date of Decision Summary:	11th September 2015
Decision Summary Author:	Head of Finance		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 – Playground Development First Tower School		Date of Written Report:	17th September 2015
Written Report Author:	Head of Finance		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 playground project at First Tower School.
Decision(s): The Minister for Education, Sport and Culture is requested to approve the transfer of Revenue funds amounting to £36,750 to minor Capital.
Reason(s) for Decision: The funds for the purchase of this project 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 £36,750 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: Deputy Rod Bryans, Minister Education, Sport & Culture
Date Signed:		Date of Decision:

Budget Transfer: First Tower School: Playground Project

Education, Sport and Culture

Ministerial Decision Report

REVENUE TO CAPITAL TRANSFER – PLAYGROUND DEVELOPMENT FIRST TOWER SCHOOL

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:-

£36,750 representing the money required to finance the development of the Playground at First Tower School.

Background

The playground equipment at First Tower School is 20 years old and in a poor state of repair. It has been restored many times over the years but has now reached the point where the equipment needs to be replaced. The new play equipment will meet the development needs of the pupils and will cost £36,750 which includes ground preparation and installation. JPH support the proposed development.

Recommendation

That the Minister for Education, Sport & Culture approves the transfer of £36,750 from revenue to minor capital, to fund the playground development.

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: Head of Finance, ESC