Integrated Care Record Project: Budget transfer

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A decision made 17 January 2011 regarding: Integrated Care Record Project: Budget transfer - GAAP accounting.

Decision Reference: MD-TR-2011-0003
Decision Summary Title:	Health and Social Services – Capital to Revenue Budget Transfer for Integrated Care Record Project		Date of Decision Summary:	6th January 2011
Decision Summary Author:	Head of Decision Support		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	Health and Social Services – Capital to Revenue Budget Transfer for Integrated Care Record Project		Date of Written Report:	6th January 2011
Written Report Author:	Decision Support Officer		Written Report : Public or Exempt?	Public
Subject: 2010 budget transfer between Health and Social Services Department (H&SS) capital and revenue heads of expenditure for the Integrated Care Record (ICR) project.
Decision(s): The Minister for Treasury and Resources approved the transfer of £1.2 million from the H&SS ICR Project capital head of expenditure to the H&SS revenue head of expenditure in 2010.
Reason(s) for Decision: The States of Jersey implemented Generally Accepted Accounting Principles (GAAP) in 2009. GAAP accounting requires that only expenditure meeting its definition of capital should be treated as such and that all other expenditure must be accounted for as revenue. This budget transfer is the movement in 2010 between capital and revenue and is required to align the budgeting treatment of 2010 expenditure with GAAP accounting principles. Article 15(1)(a) of the Public Finances (Jersey) Law 2005 states that all or any part of the amount appropriated by a head of expenditure may, with the approval of the Minister for Treasury and Resources, be used for the purposes of another head of expenditure.
Resource Implications: The H&SS ICR Project capital head of expenditure to decrease by £1.2m and the H&SS revenue head of expenditure to increase by an identical amount in 2010. This decision does not change the total amount of expenditure approved by the States for that year.
Action required: Head of Decision Support to inform the Head of Financial Performance Reporting and the H&SS Assistant Director of Finance that the transfer has been approved.
Signature:		Position: Senator P F C Ozouf, Minister for Treasury and Resources
Date Signed:		Date of Decision: