Allocation of 2012 Carry Forward Funds to Accounting Officers
Home Affairs Department
Report for Minister
Subject: Allocation of Home Affairs 2012 Carry Forward Funds to Accounting Officers
Exempt Category: n/a Date: 8 April 2013
Author: Finance Director
Introduction
The purpose of this report is to seek the Minister’s approval of the allocation of the Home Affairs Department’s 2012 Carry Forward funds to the Home Affairs accounting officers.
Background
The Public Finances (Jersey) Law 2005 provides for the administration of the public finances of Jersey and for related purposes. Article 37 requires ‘each States funded body to have an accounting officer
(1) The chief officer of a States funded body is also its accounting officer.
(2) If the Minister [Treasury and Resources] is satisfied that there are exceptional circumstances that justify doing so, the Minister may –
(a) appoint a person other than its chief officer to be the accounting officer of a States funded body; or
(b) appoint an additional accounting officer for a States funded body.’
Article 17(5) of the States of Jersey Police Force Law 2012 states that ‘The Chief Officer, or any person carrying out the functions of the Chief Officer under Article 8, shall be the sole accounting officer of the States Police Force for the purposes of the Public Finances (Jersey) Law 2005, notwithstanding anything in Article 37 of that Law to the contrary.’
The Treasurer of the States and Minister for Treasury and Resources agreed that the Chief Officer, States of Jersey Police, should be appointed as an accounting officer with effect from 1 January 2012 and so it is necessary to agree the allocation of the Home Affairs Department’s 2012 Carry Forward funds between the Home Affairs accounting officers – Chief Officer, Home Affairs and Chief Officer, States of Jersey Police.
The Minister allocated the Home Affairs Department’s 2013 Net Revenue Expenditure in MD-HA-2013-0003.
Allocation of Home Affairs 2012 Carry Forward Funds
The Department’s 2012 year end underspend was £1,980,815 compared to a forecast underspend of £1,980,000. The Council of Ministers has approved the carry forward of unspent funds of £1,980,000 to 2013, based on the forecast figures.
The decision has been ratified in Ministerial Decision MD-TR-2013-0017.
The 2012 actual underspend was split between accounting officers as follows:
| Forecast | Actual | Variance |
| £ | £ | £ |
Home Affairs | 830,000 | 913,094 | 83,094 |
States of Jersey Police | 1,150,000 | 1,067,721 | (82,279) |
| 1,980,000 | 1,980,815 | 815 |
Details of the forecast and actual underspend have been discussed with the Minister and as a result the allocation of the 2012 carry forward funds between accounting officers has been pro rated as follows:
Chief Officer, Home Affairs £912,700
Chief Officer, States of Jersey Police £1,067,300
Monitoring of Home Affairs 2013 Net Revenue Expenditure
The Minister will continue to receive a quarterly financial report for the Home Affairs Department. The report will bring any funding issues to the Minister’s attention and make recommendations if an adjustment between accounting officers is required.
An adjustment may be made between accounting officers at any time with Ministerial approval, or in accordance with delegated powers agreed in MD-HA-2012-0009.
Recommendation
It is recommended that the Minister approves the allocation of the Home Affairs Department’s 2012 Carry Forward funds to the Home Affairs accounting officers.