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A decision made 18 January 2010 regarding: Budget transfer - I.T. capital vote to information services revenue - GAAP accounting.

Decision Reference: MD-C-2010-0003
Decision Summary Title :	Budget Transfer – CMD ISD		Date of Decision Summary:	January 2010
Decision Summary Author:	Finance Director		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	n/a
Written Report Title :	ISD Budget Transfer		Date of Written Report:	15th January 2010
Written Report Author:	Finance Director		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Budget Transfer – CMD ISD
Decision(s): The Chief Minister agreed the transfer of up to £707,933 from the Chief Minister’s IT Capital Vote to the ISD Revenue 2009 Budget on a non-recurring basis.
Reason(s) for Decision: The Treasury undertook a review of the expenditure charged to the IT Capital projects in 2009 in order to ensure that these accounts were GAAP compliant. It was recognised that much of the expenditure was of a revenue nature and should be more appropriately recognised in the revenue accounts. This transfer will provide that the full revenue cost for corporate IT is presented in the Chief Minister’s accounts at year end and thereby increase the visibility of States IT spend.
Resource Implications: Nil – transfer between capital and revenue budgets.
Action required: Treasury and Resources Finance Director to action budget transfers.
Signature:		Position:
Date Signed:		Date of Decision:

Budget transfer - I.T. capital vote to information services revenue - GAAP accounting

Date: 15 th January 2010

ISD Budget Transfer

Purpose of the report

To request approval for the transfer of £707,933 budget from ISD capital to ISD revenue required to comply with correct GAAP accounting treatment.

Background

Some time ago, a review of the expenditure in ISD found that significant spend was being recorded against capital budgets that would be more appropriately reported in the States’ revenue accounts.

Much of this was annually recurring and was effectively ‘business as usual’ expenditure, e.g. software licence support contract renewals. To this end a permanent budget adjustment of £4,299,376 was effected per MD-C-2009-0022 between ISD’s capital and revenue budgets. A similar adjustment has been made to the 2010 budgets.

A review of by the Treasury of the expenditure charged to the IT Capital projects in 2009 also revealed that that much of this expenditure was of a revenue nature and thus under GAAP accounting should be charged to the revenue accounts. An analysis of the relevant project expenditure is shown in the table below:

Project	Budget Transfer
Completion of VOIP project	£81,515
Network Hardware replacement	£4,750
Infrastructure Hardware replacement	£182,378
Completion of data centre refurbishments at Cyril Le Marquand House & Peter Crill House	£85,233
Exchange software upgrade	£108,453
Visioning project (balance from the ODF)	£83,764
Web Development	£161,840

Total	£707,933

A similar transfer of £3.8 million was agreed by the Chief Minister for 2009, (MD-C-2009-0011).

reCOMMENDATIONS

To approve the non-recurring transfer of £707,933 budget from ISD capital to ISD revenue in 2009 as required by GAAP accounting.