States of Jersey Police Capital Projects: Year-end adjustments

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A decision made on 14 December 2017:

Decision Reference: MD-HA-2017-0097

Decision Summary Title:

Year-end Adjustments in respect of States of Jersey Police Capital Projects

Date of Decision Summary:

5 December 2017

Decision Summary Author:

Finance Director Community and Constitutional Affairs

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

n/a

Written Report

Title :

Year-end Adjustments in respect of States of Jersey Police Capital Projects

Date of Written Report:

5 December 2017

Written Report Author:

Finance Director Community and Constitutional Affairs

Written Report :

Public or Exempt?

Qualified Exempt - Article 42 Freedom of Information (Jersey) Law 2011

Subject: Year-end adjustments relating to the States of Jersey Police capital projects as detailed in the attached report.

Decision(s): The Minister:

approved a non-recurring budget transfer of £190,000 from the CCA revenue head of expenditure to the CCA Minor Capital head of expenditure (DH0MC10006) to fund capital expenditure for the SoJP;
agreed to seek the approval of the Treasurer for a non-recurring budget transfer of £190,000 from the CCA revenue head of expenditure to the CCA minor capital head of expenditure;
agreed to seek the approval of the Treasurer to use deferred income of £74,335.14 previously received from DTCF for costs associated with SoJP capital projects;
agreed to seek the approval of the Treasurer to use the income of £40,061 received from the COCF in 2017;
approved a non-recurring budget transfer of £114,396.14 from the CCA revenue head of expenditure to CCA capitals head of expenditure;
agreed to seek the approval of the Treasurer of a non-recurring budget transfer of £114,396.14 from the CCA revenue head of expenditure to the CCA capital heads of expenditure.

Reason(s) for Decision:

Under International Financial Reporting Standards (IFRS) expenditure that meets the definition of capital expenditure must be capitalised. 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 IFRS.
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 accounting standards issued for the purposes of Article 32(2). Delegation 1.2 delegates authority for non-contentious transfers between revenue and capital heads of expenditure (and vice versa) with no financial limit where the transfer is solely to ensure that financial transactions are accurately reflected in the States’ Accounts in accordance with accounting standards issued under Article 32(2) of the Law.
Article 19(1)(a) of the Public Finances (Jersey) Law 2005 states that if, during a financial year, the Minister is satisfied that the income of a States funded body is likely to exceed its estimated income, the Minister may authorise the body to withdraw from the consolidated fund during that year an amount not exceeding the likely excess of income. Approval of the non-contentious use of additional income of more than 10%, or £100,000, has been delegated to the Treasurer.

Resource Implications: The CCA revenue head of expenditure to reduce by £304,396.14 and CCA capital heads of expenditure to increase by an identical amount in 2017. This decision does not change the total amount of expenditure approved by the States in the Medium Term Financial Plan 2016 -2019.

Action required: Finance Director to seek the approvals of the Treasurer of the States 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):