Budget Transfer: Minor to major capital expenditure (CUTE system)

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A decision made on 13 April 2015:

Decision Reference: MD-E-2015-0033
Decision Summary Title:	DS - Transfer of budget from minor to major capital expenditure for the CUTE system		Date of Decision Summary:	13 March 2015
Decision Summary Author:	Capital Management Accountant - PoJ		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	WR - Transfer of budget from minor to major capital expenditure for the CUTE system		Date of Written Report:	13 March 2015
Written Report Author:	Capital Management Accountant - PoJ		Written Report : Public or Exempt?	Public
Subject: Approval of transfer of budget from minor to major capital head of expenditure in order that the Common User Terminal Equipment (CUTE) system upgrade can be classified as an asset.
Decision(s): The Minister: to approve the reclassification of the CUTE system upgrade from minor capital assets (V00MC10007) to CUTE major capital (V00BP09002) in order to be classified as total asset cost, in accordance with Generally Accepted Accounting Principles (GAAP) and; request approval from the Minister for Treasury and Resources to transfer the budget of £78,000 from minor capital assets to CUTE major capital head of expenditure in 2015.
Reason(s) for Decision: Under Financial Direction 3.6 the approval of the Minister for Treasury and Resources is required for variations to heads of expenditure. This has been delegated to the Treasurer of the States for non-contentious transfers of up to £1,000,000.
Resource Implications: The minor capital head of expenditure to reduce by £78,000 with the CUTE major capital head of expenditure increasing by an identical amount.
Action required: Head of Planning and Performance (PoJ) to request the approval from the Minister for Treasury and Resources for this transfer £78,000 from minor capital head of expenditure V00MC10007 to CUTE major capital head of expenditure V00BP09002.
Signature:		Position: Minister – Economic Development
Date Signed:		Date of Decision (If different from Date Signed):