Health and Social Services: Budget Transfer: Minor Operations Suite and Ambulance and Fire Dispatch System

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A decision made 30 September 2013:

Decision Reference: MD-HSS-2013-0039

Decision Summary Title :

H&SS Budget Transfer from Revenue to Minor Capital to comply with GAAP

Date of Decision Summary:

26 September 2013

Decision Summary Author:

Capital & Control Account Manager

Decision Summary:

Public or Exempt?

(State clauses from Code of Practice booklet)

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

Written Report

Title :

H&SS Budget Transfer from Revenue to Capital to comply with GAAP for White Paper

Date of Written Report:

Written Report Author:

Capital & Control Account Manager

Written Report :

Public or Exempt?

(State clauses from Code of Practice booklet)

Public

Subject:

Non-recurring budget transfer in 2013 from H&SS Revenue to H&SS Minor Capital for the purchase of:

Minor Operations Suite (air handling unit) £208,000
Ambulance and Fire Priority Dispatch System.£112,251

Non-recurring budget transfer in 2013 from the Home Affairs Department Minor Capital to H&SS Minor Capital as a contribution to the Priority Dispatch System

Decision(s):

The Minister approved:

A non-recurring budget transfer in 2013 of £320,251 from the H&SS Revenue head of expenditure to the H&SS Minor Capital head of expenditure.
The transfer of £43,749 from the Home Affairs Department Minor Capital head of expenditure to the H&SS Minor Capital head of expenditure as a contribution towards the Priority Dispatch System

Reason(s) for Decision:

Under Generally Accepted Accounting Principles (GAAP) expenditure that meets the definition of capital expenditure must 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 revenue head of expenditure to a capital 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 to the Treasurer of the States 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.

Article 2(6) of the Public Finances (Transitional Arrangements) (Jersey) Order 2011 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.

Resource Implications:

The H&SS revenue head of expenditure to decrease by £320,251 in 2013, the Home Affairs Minor capital head of expenditure to decrease by £43,749 and the H&SS Minor capital head of expenditure to increase by £364,000. This decision does not change the total amount of expenditure approved by the States.

Action required:

The Minister for Health and Social Services to obtain the approval of the Treasurer of the States in accordance with Financial Direction 3.6 for the transfers described above.

Treasury to process the budget transfers between the H&SS Revenue and Capital heads of expenditure.

Signature:

Position:

Minister For Health & Social Services

Date Signed:

Date of Decision (If different from Date Signed):