Budget Transfer: Capital to Revenue Heads of Expenditure (TETRA Project)

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A decision made on 7 December 2011:

Decision Reference: MD-HA-2011-0093
Decision Summary Title:	Transfer from Capital to Revenue Heads of Expenditure		Date of Decision Summary:	01 December 2011
Decision Summary Author:	Finance Manager, Home Affairs Executive		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	n/a
Written Report Title :	Transfer from Capital to Revenue Heads of Expenditure		Date of Written Report:	01 December 2011
Written Report Author:	Finance Manager, Home Affairs Executive		Written Report : Public or Exempt?	Public
Subject: Internal budget transfer from capital to revenue heads of expenditure amounting to £1,218,102.30 to fund the purchase of goods and services in respect of the TETRA project in accordance with GAAP accounting.
Decision(s): The Minister approved a net budget transfer of £1,218,102.30 for 2011 as set out in the accompanying report.
Reason(s) for Decision: The expenditure has already been incurred and this transfer merely regularises the bookkeeping arrangements in correctly categorising the expenditure as revenue as opposed to capital in accordance with the Jersey Financial Reporting Manual. The States of Jersey implemented Generally Accepted Accounting Principles (GAAP) in 2009. GAAP accounting requires that only expenditure meeting the GAAP definition of capital expenditure should be treated as such. All other expenditure must be accounted for as revenue. This budget transfer is the movement in budgets between capital and revenue required to align the budgeting treatment of expenditure with the GAAP accounting treatment. This does not change the total amount of expenditure approved by the States.
Resource Implications: None other than those detailed in the accompanying report.
Action required: Finance Director to seek the approval of the Minister for Treasury and Resources in accordance with Financial Direction 3.7. (Treasurer’s Delegation).
Signature:		Position: Minister for Home Affairs
Date Signed:		Date of Decision (If different from Date Signed):