Budget Transfer: Revenue to Minor Capital Heads of Expenditure

Information about the publication of Ministerial Decisions

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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
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A decision made on 6 December 2012:

Decision Reference: MD-HA-2012-0084
Decision Summary Title:	Transfer from Revenue to Capital Head of Expenditure		Date of Decision Summary:	3 December 2012
Decision Summary Author:	Finance Director Home Affairs		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	n/a
Written Report Title :	Transfer from Revenue to Capital Head of Expenditure		Date of Written Report:	3 December 2012
Written Report Author:	Finance Director Home Affairs		Written Report : Public or Exempt?	Exempt 3.2. (a) (xiv)
Subject: Internal budget transfer from the Home Affairs revenue head of expenditure to the Home Affairs minor capital head of expenditure.
Decision(s): The Minister approved a non recurring budget transfer of £125,102 for 2012 as set out in the accompanying report to allow for the purchase of specialist equipment and IT network equipment for the States of Jersey Police, Prison and Customs and Immigration Service in accordance with GAAP accounting.
Reason(s) for Decision: 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. This budget transfer is the movement in budgets between revenue and capital required to align the budgeting treatment of expenditure with the GAAP accounting treatment. This does not change the total amount of expenditure approved by the States.
Resource Implications: The Home Affairs revenue head of expenditure to decrease by £125,102 and the Home Affairs minor capital head of expenditure to increase by an identical amount. This decision does not change the total amount of expenditure approved by the States.
Action required: Finance Director to seek the approval of the Minister for Treasury and Resources in accordance with Financial Direction 3.6. (Treasurer’s Delegation).
Signature:		Position: Minister for Home Affairs
Date Signed:		Date of Decision (If different from Date Signed):