Department of the Environment
Ministerial Decision Report
budget transfer from revenue to capital for the DIGITALLY INTEGRATED PLANNING PROCESS
- Purpose of Report
To enable the Minister for the Environment (DoE) to approve a budget transfer of up to £125,000 in 2018 from the DoE Revenue Head of Expenditure to the DoE Equipment, Maintenance and Minor Capital head of expenditure (I00MF14015).
- Background
As part of the States’ Public Sector Reform and e-Gov projects, the Department of the Environment (DOE) secured funding from Public Sector Reform to deliver a completely digital (online) planning application service. This phase of the project is nearing completion.
The department requested carry forward of 2017 underspends during 2018 to complete some change requests not covered by the current contract with the supplier and to develop the Digitally Integrated Planning Process (DiPP) project to include the submission of Property Searches online. The total carry forward approved by the Treasury and Resources Minister as carry forward on the 6th April 2018 (MD-TR-2018-0048) was £125,000.
Delegation 1.2 delegates authority 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.
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.
This transfer moves budgets to match the required accounting treatment for treatment for the future expenditure.
- Recommendation
The Minister for the Environment (DoE) is recommended to approve the internal budget transfer in 2018 of up to £125,000 from the DoE revenue head of expenditure to the DoE Equipment, Maintenance and Minor Capital head of expenditure (I00MF14015) to fund the Digitally Integrated Planning Process.
- Reason for Decision
This funding will enable the Digitally Integrated Planning Process to proceed, allowing the Department to continue its work in modernising the planning process in Jersey, benefiting the public and facilitating the savings proposed for the department in relation to digitising the planning approvals system.
- Resource Implications
The Department of the Environment Equipment, Maintenance and Minor Capital head of expenditure (I00MF14015) will increase by up to £125,000 in 2018 and the Department of the Environment revenue head of expenditure will decrease by the same amount. This decision does not change the total amount of expenditure approved by the States for 2018 in the Medium Term Financial Plan.
Report author : Finance Manager | Document date : 25th June 2018 |
Quality Assurance / Review : Finance Director | |
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