Budget transfers between capital and revenue heads of expenditure

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A decision made on 9 December 2009 to approve budget transfers between capital and revenue heads of expenditure

Decision Reference: MD-PE-2009-0194
Decision Summary Title :	Planning and Environment Department – Capital/Revenue Budget Transfers		Date of Decision Summary:	01/12/09
Decision Summary Author:	Senior Management Accountant		Decision Summary: Public or Exempt? (State clauses from Code of Practice booklet)	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title :	Capital/Revenue Budget Transfers		Date of Written Report:	01/12/09
Written Report Author:	Senior Management Accountant		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: 2009 Budget transfers between Capital and Revenue Heads of Expenditure as a result of moving to GAAP accounting
Decision(s): The Minister approved 2009 budget transfers between capital and revenue, representing a net budget transfer of £34,000 from capital to revenue, as detailed in the attached report.
Reason(s) for Decision: The States of Jersey is implementing 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. These budget transfers are the movements 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: N/A
Action required: For the Finance Director to seek the Minister for Treasury and Resources approval for the transfer. Once approval is obtained, the Finance Director to action budget transfers.
Signature:		Position:
Date Signed:		Date of Decision (If different from Date Signed):