Budget Transfer: Defribrillators for General Hospital

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A decision made 10 December 2013:

Decision Reference: MD-HSS-2013-0052

Decision Summary Title :

H&SS Budget Transfer from Minor Capital to Revenue

Date of Decision Summary:

06 December 2013

Decision Summary Author:

Capital & Control Account Manager

Decision Summary:

Public or Exempt?

(State clauses from Code of Practice booklet)

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

Written Report

Title :

H&SS Budget Transfer from Capital to Revenue to comply with GAAP

Date of Written Report:

Written Report Author:

Capital & Control Account Manager

Written Report :

Public or Exempt?

(State clauses from Code of Practice booklet)

Public

Subject:

Approval of the transfer of £284,651 from Minor Capital Head of Expenditure to Revenue Head of Expenditure.

Decision(s):

The Minister approved the transfer of £284,651 budget from the H&SS Minor Capital Head of Expenditure to Revenue Head of Expenditure, as detailed in the attached report.

Reason(s) for Decision:

This budget transfer is the movement in budget between capital and revenue required to align the budgeting treatment of expenditure with the accounting treatment, in order to comply with GAAP.

Article 18(1)(a) of the Public Finances (Jersey) Law 2005 states that all or any part of the amount appropriated by a head of expenditure may, with the approval of the Minister for Treasury and Resources, be transferred from a revenue head of expenditure to a capital head of expenditure, or vice versa, in order to comply with generally accepted accounting principles or an Order made under Article 32. Delegation 1.2 delegates authority to the Treasurer of the States for non-contentious transfers between heads of expenditure with no financial limit where the transfer is solely to ensure that financial transactions are accurately reflected in the States’ Accounts in accordance with GAAP or an Order made under Article 32 of the Law.

Article 2(6) of the Public Finances (Transitional Arrangements) (Jersey) Order 2011 states that all or any part of the amount appropriated by a head of expenditure may, with the approval of the Minister for Treasury and Resources, be used for the purposes of another head of expenditure.

Resource Implications:

The H&SS Minor Capital head of expenditure to decrease by £284,651 in 2013 and the H&SS Revenue head of expenditure to increase by the same amount.

Action required:

The Minister for Health and Social Services to obtain the approval of the Treasurer of the States in accordance with Financial Direction 3.6 for the transfer described above.

Signature:

Position:

Minister for Health and Social Services

Date Signed:

Date of Decision (If different from Date Signed):