Budget Transfer between Capital and Revenue Heads of Expenditure

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A decision made on 14 July 2010 regarding a budget transfer between capital and revenue heads of expenditure

Decision Reference:
Decision Summary Title):	Capital/Revenue Budget Transfer – Education, Sport and Culture		Date of Decision Summary:	8th July 2010
Decision Summary Author:	Lyn Hawes Senior Management Accountant		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	ESC Youth Service Capital/Revenue Budget Transfer		Date of Written Report:	8th July 2010
Written Report Author:	Lyn Hawes Senior Management Accountant		Written Report : Public or Exempt?	Public
Subject: 2010 Budget Transfer between Capital and Revenue
Decision(s): The Minister agreed the transfer of £6,274, being the balance of the capital budget remaining after the purchase of the Youth Service bus.
Reason(s) for Decision: A budget of £68,000 was identified in 2009 for the capital purchase of the minibus. Of this sum, £61,725.96 was of a capital nature, the balance of the expenditure was revenue spend in accordance with the States of Jersey GAAP accounting treatment. A transfer needs to take place to align the budgeting treatment.
Resource Implications: Nil except for the transfer between capital and revenue budgets.
Action required: To seek the approval for the transfer from the Treasurer of the States. Once approval obtained, Assistant Director – Finance to action budget transfers.
Signature:		Position: Minister for Education, Sport and Culture
Date Signed:		Date of Decision: