Budget Transfer: Chief Operating Office Revenue Head of Expenditure to Taxes Office System Renewal Head of Expenditure for the Revenue Management System

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A decision made on 10 September 2021

Decision Reference: MD-TR-2021-0110
Decision Summary Title:	Transfer of budget from COO revenue head of expenditure to Taxes Office System Renewal head of expenditure		Date of Decision Summary:	6th September 2021
Decision Summary Author:	Finance Business Partner – Revenue Jersey		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	Transfer of budget from COO revenue head of expenditure to Taxes Office System Renewal head of expenditure		Date of Written Report:	6th September 2021
Written Report Author:	Finance Business Partner – Revenue Jersey		Written Report: Public or Exempt?	Public
Subject: Transfer of budget from Chief Operating Office (COO) revenue head of expenditure to Taxes Office System Renewal head of expenditure for the Revenue Management System.
Decision(s): The Minister approved the transfer of up to £1,140,000 in 2021 from the COO revenue head of expenditure (D05GP20001) to the Taxes Office System Renewal head of expenditure (C00MF16014) to fund the Revenue Management System.
Reason(s) for Decision: Article 18(1)(a) of the Public Finances (Jersey) Law 2019 states that a specified amount appropriated for one head of expenditure may, with the approval of the Minister for Treasury and Resources, be used for the purposes of another head of expenditure that is set out in the government plan. Article 18(4) of the Public Finances (Jersey) Law 2019 states that the Minister shall give the States Assembly at least 4 weeks’ notice before an amount is transferred under paragraph (1)(a). Article 18(5) of the Public Finances (Jersey) Law 2019 states that if a direction under this Article would affect a head of expenditure that relates to the responsibilities of any Minister, that Minister must be consulted before the direction is made. The relevant Ministers have been consulted and agreed to the transfer.
Resource Implications: The Taxes Office System Renewal head of expenditure will increase by up to £1,140,000 in 2021 and the COO revenue head of expenditure will decrease by an identical amount. The decision does not change the total amount of expenditure approved by the States in the Government plan 2021-2024. Any further future impacts will be reflected in the Government Plan 2022-2025.
Action required: The Head of Financial Governance to advise T&E and COO Finance Business Partners that this decision is approved. In accordance with Article 18(4) the Greffier of the States is requested to arrange for the attached report to be presented to the States at least 4 weeks before the transfers are concluded. After the expiry of 4 weeks following presentation to the States the transfer may be concluded.
Signature:		Position: Deputy L Ash, Assistant Minister for Treasury and Resources
Date Signed:		Date of Decision: