2007 Carry forward in respect of the Comptroller and Auditor General.

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A decision made (10/12/2007) regarding: 2007 Carry forward in respect of the Comproller and Auditor General.

Decision Reference: MD-TR-2007-0134
Decision Summary Title:	2007 carry forwards in respect of the Comptroller and Auditor General		Date of Decision Summary:	5th December 2007
Decision Summary Author:	Kevin Hemmings – 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:	2007 carry forwards in respect of the Comptroller and Auditor General		Date of Written Report:	5th December 2007
Written Report Author:	Kevin Hemmings – Head of Decision Support		Written Report : Public or Exempt?	Public
Subject: 2007 carry forwards in respect of the Comptroller and Auditor General
Decision(s): The Minister: Approved the carry forward of any unspent balances from the Comptroller and Auditor General’s 2007 head of expenditure for use in 2008. Approved the carry forward of £195,000 from the States Assembly and its Services 2007 head of expenditure for subsequent transfer to the Comptroller and Auditor General’s head of expenditure for use in 2008.
Reason(s) for Decision: To comply with Article 15(1) of the Public Finances (Jersey) Law 2005 and to permit the Comptroller and Auditor General to carry out a review of potential savings initiatives in 2008.
Resource Implications: There are no additional manpower or spending implications as a result of this decision. All funds have previously been approved by the States.
Action required: Head of Decision Support to notify the Comptroller and Auditor General of this decision. Treasury officers to effect the necessary budget transfers.
Signature:		Position: Senator Terry Le Sueur, Minister for Treasury and Resources
Date Signed: 10th December 2007		Date of Decision :10th December 2007

2007 Carry forward in respect of the Comptroller and Auditor General.

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TREASURY & Resources ITEM NO:

TREASURY AND RESOURCES MINISTER

2007 carry forwards in respect of the Comptroller and Auditor General

Purpose of Report

To enable the Minister to approve the use of unspent balances from the 2007 expenditure approval to be carried forward to 2008 for use by the Comptroller and Auditor General in accordance with the Public Finances (Jersey) Law 2005.

Background

The Comptroller and Auditor General will, in 2008, be undertaking a project to consider the potential for achieving revenue savings, based on work already carried out by the Corporate Management Board. He is seeking assurances that sufficient funding for this project will be available.

Article 15(1) of the Public Finances (Jersey) Law 2005 states:

15. Permitted variations

(1) Despite Article 14(2) and (3), all or any part of the amount appropriated by a head of expenditure may, with the approval of the Minister –

(a) be used for the purposes of another head of expenditure; or

(b) in the case of revenue expenditure, be withdrawn from the consolidated fund after the end of the relevant financial year.

The Comptroller and Auditor General is likely to achieve an underspend of approximately £90,000 in 2007 against his budget of £695,900. The Minister could approve this underspend to be carried forward in accordance with Article 15(1)(b).

The States Assembly and its Services are currently forecasting an underspend of approximately £340,000 for 2007. £195,000 of this sum could be carried forward to 2008 in accordance with Article 15(1)(b) and then transferred to the Comptroller and Auditor General’s head of expenditure in accordance with Article 15(1)(a).

Recommendation

That the Minister:

Approves the carry forward of any unspent balances from the Comptroller and Auditor General’s 2007 head of expenditure for use in 2008.
Approves the carry forward of £195,000 from the States Assembly and its Services 2007 head of expenditure for subsequent transfer to the Comptroller and Auditor General’s head of expenditure for use in 2008.

Reason for Decision

To comply with Article 15(1) of the Public Finances (Jersey) Law 2005 and to permit the Comptroller and Auditor General to carry out a review of potential savings initiatives in 2008.

States Treasury Corporate Financial Strategy Division

7 December, 2007 for decision 10 th December 2007