Office of the Comptroller and Auditor General: Increase in costs delivering Annual Audit for the year end 31 December 2021: Allocation of Reserve Funding

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A decision made on 8 January 2021

Decision reference: MD-TR-2021-0002
Decision Summary Title:	Allocation of Reserve Funding to the Office of the Comptroller and Auditor General for the increase in costs delivering Annual Audit for the year end 31 December 2021.		Date of Decision Summary:	9 December 2020
Decision Summary Author:	Head of Finance Business Partnering		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	Allocation of Reserve Funding to the Office of the Comptroller and Auditor General for the increase in costs delivering Annual Audit for the year end 31 December 2021.		Date of Written Report:	9 December 2020
Written Report Author:	Head of Finance Business Partnering		Written Report: Public or Exempt?	Public
Subject: The allocation of up to £73,000 in 2021 from the General Reserve to the Office of the Comptroller and Auditor General for the increase in costs delivering Annual Audit for the year end 31 December 2021 following appointment of new external auditors of the States.
Decision(s): The Minister approved a non-recurring allocation from the General Reserve in 2021 of up to £73,000 to the Office of the Comptroller and Auditor General for the increase in cost delivering Annual Audit for the year end 31 December 2021.
Reason(s) for Decision: Article 15(3) of the Public Finances (Jersey) Law 2019 states that the approval by the States of a government plan authorises the Minister to direct how an approved appropriation for a reserve head of expenditure in the plan may be spent (including on another head of expenditure) in the first financial year covered by the plan. The current Policy for Allocations from the Reserve agreed by the Minister for Treasury and Resources (published as R.80/2020) states: “Where a request is made for £100,000 or less, or where the Minister is satisfied that there is an urgent need to provide funding in the public interest, an allocation may be made by the Minister on the recommendation of the Treasurer.” The Treasurer has recommended this allocation. The Minister for Treasury and Resources has already written to the Comptroller and Auditor General to confirm that she will make available additional funding to her office to meet additional external audit-related costs.
Resource Implications: The head of expenditure of the Office of the Comptroller and Auditor General of expenditure to increase by up to £73,000 in 2021 and the General Reserve to decrease by the same amount. This decision does not change the total amount of expenditure approved by the States in the Government Plan 2021-2024. It is noted that the proposed funding from Reserves is for 2021 only, and any increase in funding for subsequent years will be included in respective government plans.
Action required: The Head of Financial Governance to advise the Specialist – Business Cases and the Head of Finance Business Partnering of NMD that this decision is approved.
Signature:		Position: Deputy S J Pinel Minister for Treasury and Resources
Date Signed:		Date of Decision: