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Budget Transfer - GAAP Accounting

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

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.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

  • demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision

  • providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made 14 December 2012:

Decision Reference:       MD-HSS-2012-0044

 

Decision Summary Title :

Revenue to Capital transfers

Date of Decision Summary:

30th November 2012

Decision Summary Author:

 

Head of Financial Accounting and Control

Decision Summary:

Public or Exempt?

(State clauses from Code of Practice booklet)

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

 

Written Report

Title :

Revenue to capital transfers

Date of Written Report:

 

Written Report Author:

Head of Financial Accounting and Control

Written Report :

Public or Exempt?

(State clauses from Code of Practice booklet)

Public

Subject:

Approval of the transfer of £635,436446,638 645,000 from Revenue Head of Expenditure to Capital Heads of Expenditure

Decision(s):

The Minister approved the transfer of £645,000635,436446,638 budget from the H&SS Revenue Head of Expenditure to Capital Heads of Expenditure, as detailed in the attached report.

Reason(s) for Decision:

As part of the year end processes and procedures it is necessary to re-allocate budget to the appropriate Head of Expenditure to comply with GAAP accounting procedures.

 

The reallocation of revenue budget between the Revenue Head of Expenditure and the Capital Heads of Expenditure is necessary to ensure the Health and Social Services department follows the requirements of the States of Jersey Financial Reporting Manual and Capital Accounting Manual.

 

Article 2(6) of the Public Finances (Transitional Arrangements) (Jersey) Order 2011 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.  Delegation 1.3 delegates authority for non-contentious transfers between heads of expenditure of up to £1,000,000 to the Treasurer of the States.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. 

 

Delegation 1.3 delegates authority for non-contentious transfers between expenditure heads of up to £1,000,000 to the Treasurer of the States.

Resource Implications:

Reduction of HSSD revenue cash limit of £6435,000436446,638 and an increase in:

  • HSSD Capital Head of Expenditure by £595,000406,202
  • Treasury and Resources (Jersey Property Holdings) revenue cash limitHSSD Minor Capital Head of Expenditure by £40,436 50,000 to transfer funding for the purchase of the Roseneath centre.

 

The resulting Fixed Asset for the Roseneath centre will subsequently be transferred to the Treasury and Resources Department (Jersey Property Holdings).

 

Action required:

  1. Treasury & Resources seek the approval of the Treasurer for the budget transfer.
  2. Treasury process budget transfers between HSSD revenue & capital heads of expenditure.

 

Signature:

 

 

Position:

Minister For Health and& Social Services

 

Date Signed:

 

 

Date of Decision (If different from Date Signed):

 

 

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