Budget Transfer (GAAP) Accounting: Purchase of Vehicle: Rouge Bouillon School

Information about the publication of Ministerial Decisions

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision
providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made 29 June 2012:

Subject:	Revenue to Capital Budget Transfer for School Minibus
Decision Summary:	MD-ESC-2012-0015	Date of Decision Summary:		19th June 2012
Decision Summary Author:	Lynne Haws ESC Finance Manager	Decision Summary: Public or Exempt?		Public
Type of Report Oral or Written):	Written	Person Giving Oral Report:		N/A
Written Report Title:	Revenue to Capital Budget Transfer for School Minibus – Rouge Bouillon School	Date of Written Report:		19th June 2012
Written Report Author:	Lynne Haws ESC Finance Manager	Written Report: Public or Exempt		Public
Subject:	Budget transfer – revenue to capital - purchase of a vehicle: Rouge Bouillon School
Decision(s): The Minister for Education, Sport and Culture approved a non-recurring budget transfer in 2012 of £26,658.50 from the ESC revenue head of expenditure to the ESC Minor Capital capital head of expenditure.
Reason(s) for decision: The Minister for Education, Sport and Culture (ESC) authorised a non-recurring 2012 budget transfer from the ESC revenue head of expenditure to the ESC Minor Capital capital head of expenditure for the purchase of a vehicle to enable Rouge Bouillon School to take children out of school for curriculum and developmental purposes and in order to comply with Generally Accepted Accounting Principles (GAAP). The States of Jersey implemented Generally Accepted Accounting Principles (GAAP) in 2009. GAAP accounting requires that expenditure should be accounted for as capital only if it meets the GAAP accounting definition of capital expenditure, and revenue otherwise. This budget transfer moves budget between revenue and capital so as to align the budgeting treatment of 2012 expenditure with GAAP.
Resource Implications : The ESC revenue head of expenditure to decrease by £26,658.50 and the ESC Minor Capital capital head of expenditure to increase by an identical amount in 2012. This decision does not change the total amount of expenditure approved by the States.
Action required: For officers of the Department to request the approval of the Treasurer of the States to the transfer in accordance with Financial Direction 3.6
Signature:			Position:
Date Signed:			Date of Decision: