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A decision made 17 July 2009 regarding: 2009 Budget transfer - GAAP accounting.

Decision Reference: MD-ESC-2009-0012
Decision Summary Title:	Capital to Revenue Budget Transfer – Education, Sport and Culture		Date of Decision Summary:	15 July 2009
Decision Summary Author:	J Harris – Management Accountant - Finance		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	Sport Division: Capital to Revenue Budget Transfer		Date of Written Report:	15 July 2009
Written Report Author:	J Harris – Management Accountant, Finance & P Robinson – Assistant Director, Finance		Written Report : Public or Exempt?	Public
Subject: 2009 Budget Transfer between Capital and Revenue within the Sport Division as a result of moving to GAAP accounting
Decision(s): The Minister approved the 2009 budget transfer between capital and revenue of £106,077.
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. The budget transfer is the movement between capital and revenue 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. The total sum involved in the transfer is £106,077 and would be expended as follows: £33,900 in the sports centres, specifically, · Replacement of Gym & Sports Equipment. · Refurbishment of Active Changing Areas at Fort Regent. · Re-carpeting of internal areas at Les Quennevais and Fort Regent. · Install low energy lighting at Les Quennevais. · Maintenance of Astro-turf at Les Quennevais · Replace flooring in Les Quennevais Gym · Re-tile Swimming Pool changing areas at Les Quennevais. · Re-place lockers in changing areas. The remaining £72,177 on various works at Les Creux. · Repairing Vandalised Toilets · Fencing & Security · Lighting · Lighting Replacement · Drainage/Down Pipes · Hoggin Surfaces · Soft Landscaping · Regrading of BMX area
Resource Implications: None.
Action required: Assistant Director - Finance to seek Treasury and Resources Ministerial approval for the transfer. Once approval obtained, Assistant Director - Finance to action budget transfers.
Signature:		Position: Deputy J.Reed, Minister for Education, Sport and Culture
Date Signed:		Date of Decision: