Government of Jersey

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A decision made 13 October 2010 regarding: Internal budget transfer - GAAP accounting.

Decision Reference: MD-TR-2010-0144
Decision Summary Title:	TTS Transfer Between Revenue and Capital Heads of Expenditure for Municipals Directorate		Date of Decision Summary:	4th October 2010
Decision Summary Author:	Head of Decision Support		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	TTS Transfer Between Revenue and Capital Heads of Expenditure for Municipals Directorate		Date of Written Report:	4th October 2010
Written Report Author:	Decision Support Officer		Written Report : Public or Exempt?	Public
Subject: Internal budget transfer between revenue and capital heads of expenditure as a result of the States moving to GAAP accounting.
Decision(s): The Minister approved a non-recurring internal budget transfer of £512,000 in 2010 from TTS revenue to capital heads of expenditure to align the budgeting treatment of expenditure with GAAP accounting treatment.
Reason(s) for Decision: Under Financial Direction 3.6 and Section 15 (1) (a) of the Public Finances (Jersey) Law 2005, the approval of the Minister for Treasury and Resources is required for any variations to heads of expenditure above £100,000.
Resource Implications: The department’s capital heads of expenditure to increase by £512,000 and the value of its revenue heads of expenditure to decrease by an equivalent amount. This does not change the total amount of expenditure approved by the States.
Action required: Head of Decision Support to inform the Head of Financial Performance Reporting that the transfer has been approved.
Signature:		Position: Deputy E. J. Noel, Assistant Minister for Treasury and Resources
Date Signed:		Date of Decision:

Internal budget transfer - GAAP accounting

Treasury and Resources

Ministerial Decision Report

TRANSPORT AND TECHNICAL SERVICES TRANSFER BETWEEN REVENUE AND CAPITAL hEADS OF EXPENDITURE FOR municipals directorate

1. Purpose of Report

The Minister for Transport and Technical Services (TTS) has requested the Minister for Treasury and Resources to approve a non-recurring internal budget transfer between TTS revenue and capital heads of expenditure amounting to £512,000 to align the budgeting treatment of expenditure with GAAP accounting treatment.

2. Background

The States of Jersey implemented Generally Accepted Accounting Principles (GAAP) in 2009. GAAP accounting requires that only expenditure meeting the GAAP definition of capital expenditure should be treated as such. All other expenditure must be accounted for as revenue.

3. Details of Transfers

The following table identifies transfers between revenue and capital heads of expenditure which meet the relevant GAAP definitions.

Revenue / Capital	Description	Account Codes	DR £	CR £
Revenue	Resurfacing	QEH003.540110		409,900
Revenue	Traffic-Street Lighting	QET006.701300		60,000
Capital	Q00RL10011- Infrastructure	QZH250.121010	469,900
Revenue	Civils-Highway Maintenance	QEIC03.828200		42,100
Capital	Q00RL10011-Pontac Piling	QZE165.121010	42,100
Total			512,000	512,000

4. Recommendation

The Minister is recommended to approve a non-recurring internal budget transfer of £512,000 in 2010 from TTS revenue to capital heads of expenditure to align the budgeting treatment of expenditure with GAAP accounting treatment, as detailed in the above table.

5. Reason for Decision

Under Financial Direction 3.6 and Section 15 (1) (a) of the Public Finances (Jersey) Law 2005, the approval of the Minister for Treasury and Resources is required for any variations to heads of expenditure above £100,000.

6. Resource Implications

The department’s capital heads of expenditure to increase by £512,000 and the value of its revenue heads of expenditure to decrease by an equivalent amount. This does not change the total amount of expenditure approved by the States.