Budget transfer: Storm Damage 2013/14

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A decision made 15 December 2014:

Decision Reference: MD-T-2014-0129
Decision Summary Title :	Transfer between Revenue and Capital Heads of Expenditure resulting from the 2013/14 storm damages		Date of Decision Summary:	08 December 2014
Decision Summary Author:	Capital Accountant – TTS Finance		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title :	Transfer between Revenue and Capital Heads of Expenditure resulting from the 2013/14 storm damages		Date of Written Report:	08 December 2014
Written Report Author:	Capital Accountant – TTS Finance		Written Report : Public or Exempt?	Public
Subject: Transfer between Revenue and Capital Heads of Expenditure resulting from the 2013/14 storm damages
Decision(s): The Minister approved an internal budget transfer of £215,890 from the TTS capital head of expenditure for Infrastructure (Q00RL10011) to the revenue head of expenditure.
Reason(s) for Decision: Under Generally Accepted Accounting Principles (GAAP) 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 GAAP. Section 5.1 of Financial Direction 3.6 Variation to Heads of Expenditure states that Departments wanting to transfer funds between heads of expenditure must obtain the approval of their minister or of their accounting officer where a scheme of delegation exists prior to obtaining approval from the Treasury Minister or Treasurer. 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.
Resource Implications: The TTS revenue head of expenditure to increase by £215,890 and the TTS capital head of expenditure for infrastructure (Q00RL10011) to decrease by an identical amount.
Action required: The Minister for Transport and Technical Services to request the Minister for the Treasury and Resources Department to approve the budget transfers from revenue to capital as referred to in the accompanying report.
Signature:		Position: Minister for Transport and Technical Services
Date Signed:		Date of Decision (If different from Date Signed):