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A decision made 4 July 2016:

Decision Reference: MD-T-2016-0062
Decision Summary Title :	Budget transfer from revenue to capital for the construction of waste cells in La Collette		Date of Decision Summary:	29 June 2016
Decision Summary Author:	Finance Manager		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:
Written Report Title :	Budget transfer from revenue to capital for the construction of waste cells in La Collette		Date of Written Report:	29 June 2016
Written Report Author:	Finance Manager		Written Report : Public or Exempt?	Public
Subject: The transfer of £525,000 budget in 2016 from the Department for Infrastructure (“DfI”) revenue head of expenditure to the Waste: Ash Pit La Collette capital head of expenditure (Q00DD11003).
Decision(s): The Minister approved the transfer of budgets in 2016 between the DfI revenue head of expenditure to the Waste: Ash Pit La Collette capital head of expenditure (Q00DD11003).
Reason(s) for Decision: Under International Financial Reporting Standards (IFRS) 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 IFRS. Article 18 of the Public Finances (Jersey) Law 2005 (the Law) and Finance Direction No.3.6 ‘Variations to Heads of Expenditure’ (the FD) set out the procedures for transfers between heads of expenditure. Paragraph 5.1 of the FD and Article 18(2) (c) of the Law require departments wanting to transfer funds between heads of expenditure to obtain the approval of the Minister responsible for their administration. Article 18(1) (c) of the Law requires the approval of the Minister for Treasury and Resources for any budget transfers between heads of expenditure. Paragraph 5.2 of the FD delegates non-contentious transfers between heads of expenditure up to £1,000,000 to the Treasurer of the States. Paragraph 5.3 of the FD states that, in all other instances, the approval of the Minister for Treasury and Resources must be obtained. This transfer reinstates capital funding previously transferred to revenue in 2014 to fund the trial export of Air Pollution Control residues, and will allow the ongoing waste cell construction programme at La Collette to continue.
Resource Implications: The DfI revenue head of expenditure will decrease in 2016 by £525,000, and the Waste: Ash Pit La Collette capital head of expenditure (Q00DD11003) will increase by £525,000 to £2,246,879.
Action required: The Finance Director to request the approval of the Treasurer of the States for this budget transfer.
Signature:		Position: Minister for Infrastructure
Date Signed:		Date of Decision (If different from Date Signed):

Budget transfer from Department of Infrastructure revenue head of expenditure to Waste - Ash Pit, La Collette capital head of expenditure

DEPARTMENT FOR INFRASTRUCTURE

BUDGET TRANSFER FROM REVENUE TO CAPITAL

FOR THE CONSTRUCTION OF WASTE CELLS IN LA COLLETTE

Purpose of Report

To enable the Minister to approve the internal budget transfer totalling £525,000 in 2016 from the Department for Infrastructure (“DfI”) revenue head of expenditure to the Waste: Ash Pit La Collette capital head of expenditure (Q00DD11003).

Background

During 2014, the Waste: Ash Pit La Collette capital vote (Q00DD11003) was used to fund export trials for APC residues, for which growth funding was obtained in 2015. In total £525,000 was transferred from the Waste: Ash Pit La Collette capital head of expenditure to the DfI revenue head of expenditure.

Due to the delay in agreeing the export option relating to incinerator bottom ash, there was an underspend on ash handling in 2015.

On 12 April 2016 the Minister for Treasury and Resources approved the carryforward of £525,000 from the department’s 2015 underspend, to reinstate the capital monies transferred in 2014.

These budgets have been loaded in the DfI revenue head of expenditure, though the future expenditure will be capital in nature.

Recommendation

That the Minister approves the transfer of £525,000 budget from the DfI revenue head of expenditure to the Waste: Ash Pit La Collette capital head of expenditure (Q00DD11003).

Reason for Decision

Under International Financial Reporting Standards (IFRS) 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 IFRS.

Article 18 of the Public Finances (Jersey) Law 2005 (the Law) and Finance Direction No.3.6 ‘Variations to Heads of Expenditure’ (the FD) set out the procedures for transfers between heads of expenditure. Paragraph 5.1 of the FD and Article 18(2) (c) of the Law require departments wanting to transfer funds between heads of expenditure to obtain the approval of the Minister responsible for their administration. Article 18(1) (c) of the Law requires the approval of the Minister for Treasury and Resources for any budget transfers between heads of expenditure. Paragraph 5.2 of the FD delegates non-contentious transfers between heads of expenditure up to £1,000,000 to the Treasurer of the States. Paragraph 5.3 of the FD states that, in all other instances, the approval of the Minister for Treasury and Resources must be obtained.

This transfer reinstates capital funding previously transferred to revenue in 2014 to fund the trial export of Air Pollution Control residues, and will allow the ongoing waste cell construction programme at La Collette to continue.

Resource Implications

The DfI revenue head of expenditure will decrease in 2016 by £525,000, and the Waste: Ash Pit La Collette capital head of expenditure (Q00DD11003) will increase by £525,000 to £2,246,879.

Action required: The Finance Director to request the approval of the Treasurer of the States for this budget transfer.

Written by:	Finance Manager
Approved by:	Director of Finance