Budget Transfer: Integrated Care Record Project

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A decision made 9 December 2011:

Decision Reference: MD-HSS-2011-0052
Decision Summary Title:	Transfer of ICR Budget		Date of Decision Summary:	7 December 2011
Decision Summary Author:	Director of Finance & Information Systems		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	Transfer of ICR Budget between Capital & Revenue		Date of Written Report:	7 December 2011
Written Report Author:	Capital Accountant		Written Report : Public or Exempt?	Public
Subject: Transfer of budgets between capital and revenue for the Integrated Care Record project.
Decision(s): The Minister approved the transfer of £474,099 from the capital element of the department’s budget to the revenue element of the department’s budget.
Reason(s) for Decision: The reallocation between the capital budget for the Integrated Care Record Project and the revenue allocation for this project is necessary to allow the Health and Social Services department to follow the requirements of the States of Jersey Capital Accounting Manual. Article 15(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 used for the purposes of another head of expenditure. Section 5.1 of Financial Direction 3.6 also states that Departments wanting to transfer funds between heads of expenditure must obtain the approval of their minister or of their accounting officer where a scheme of delegation exists.
Resource Implications: Health & Social Services Department capital head of expenditure will decrease by £474,099 and the revenue head of expenditure in Health & Social Services Department will increase by the same amount.
Action required: Treasury & Resources seek the approval of the Minister for Treasury and Resources for the budget transfer. Treasury process a budget transfers between HSSD capital & revenue heads of expenditure.
Signature:		Position: Minister for Health and Social Services
Date Signed:		Date of Decision:

Budget Transfer: Integrated Care Record Project

Health and Social Services Department

Ministerial Decision Report

TRANSFER OF ICR BUdget between Capital and revenue

Purpose of Report

The purpose of this report is to request the Minister to approve a transfer between capital and revenue heads of expenditure within the Health and Social Services Department to match the expenditure profile on the Integrated Care Record project.

Background

The initial allocation between capital and revenue expenditure was undertaken at the planning stage in this project, and as the project has progressed more detailed analysis of the expenditure incurred has been undertaken to support the capitalisation of the appropriate elements of the project in accordance with the States of Jersey Capital Accounting Manual; a budget transfer is now necessary to reflect the split of expenditure between capital & revenue.

Integrated Care Record (ICR Project)

The detailed analysis of costs incurred to completion of the project in September 2011 indicate that it is necessary to reallocate £474,099 of the remaining capital budget of £502,636 to fund the 2011 revenue expenditure. Total expenditure is as follows:

	2010 Brought forward	2011 capital transfer	2011 Expenditure	Total
Capitalised assets	2,279,613	3,536,228	993,852	6,809,693
Assets under the course of construction	3,536,228	(3,536,228)	-	-
Revenue	4,687,671	-	474,099	5,161,770
Total	10,503,512	-	1,467,951	11,971,463

Recommendation

It is recommended that the Minister approves the transfer of £474,099 from the capital project ICR – Project (JZ0073) to the revenue budget.

Reason for Decision

Article 15(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 used for the purposes of another head of expenditure.

Section 5.1 of Financial Direction 3.6 also states that Departments wanting to transfer funds between heads of expenditure must obtain the approval of their minister or of their accounting officer where a scheme of delegation exists.

Resource Implications

Health & Social Services Department capital head of expenditure will decrease by £474,099 and the revenue head of expenditure in Health & Social Services Department will increase by the same amount.

5th December 2011

Luisa Rodrigues

Capital Accountant