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Budget Transfer (GAAP) Accounting: Purchase of Vehicle: Rouge Bouillon School

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Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

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A decision made 29 June 2012:

Subject:

Revenue to Capital Budget Transfer for School Minibus

Decision  Summary:

MD-ESC-2012-0015 

Date of Decision Summary:

19th June 2012

Decision Summary Author:

Lynne Haws

ESC Finance Manager

Decision Summary:

Public or Exempt?

Public

Type of Report Oral or Written):

Written

Person Giving Oral Report:

N/A

Written Report Title:

Revenue to Capital Budget Transfer for School Minibus – Rouge Bouillon School

Date of Written Report:

19th June 2012

Written  Report Author:

Lynne Haws

ESC Finance Manager

Written Report:

Public or Exempt

Public

Subject:

Budget transfer – revenue to capital - purchase of a vehicle: Rouge Bouillon School

Decision(s):  

The Minister for Education, Sport and Culture approved a non-recurring budget transfer in 2012 of £26,658.50 from the ESC revenue head of expenditure to the ESC Minor Capital capital head of expenditure.

Reason(s) for decision:

The Minister for Education, Sport and Culture (ESC) authorised a non-recurring 2012 budget transfer from the ESC revenue head of expenditure to the ESC Minor Capital capital head of expenditure for the purchase of a vehicle to enable Rouge Bouillon School to take children out of school for curriculum and developmental purposes and in order to comply with Generally Accepted Accounting Principles (GAAP).

The States of Jersey implemented Generally Accepted Accounting Principles (GAAP) in 2009.  GAAP accounting requires that expenditure should be accounted for as capital only if it meets the GAAP accounting definition of capital expenditure, and revenue otherwise.  This budget transfer moves budget between revenue and capital so as to align the budgeting treatment of 2012 expenditure with GAAP.

Resource Implications :

The ESC revenue head of expenditure to decrease by £26,658.50 and the ESC Minor Capital capital head of expenditure to increase by an identical amount in 2012.  This decision does not change the total amount of expenditure approved by the States.

Action required: 

For officers of the Department to request the approval of the Treasurer of the States to the transfer in accordance with Financial Direction 3.6

Signature:

 

 

Position:

 

 

Date Signed:

Date of Decision:

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