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Budget transfer - internal: Digitally Intergrated Planning Process

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 3 July 2018:

Decision Reference:  MD-PE-2018-0049

Decision Summary Title :

Budget transfer from revenue to capital for the Digitally Integrated Planning Process

Date of Decision Summary:

25 June 2018

Decision Summary Author:

 

Finance Manager

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 :

Budget transfer from revenue to capital for the Digitally Integrated Planning Process

Date of Written Report:

25 June 2018

Written Report Author:

Finance Manager

Written Report :

Public or Exempt?

Public

Subject:

Non-recurring budget transfer between revenue and capital heads of expenditure of up to £125,000 for the Digitally Integrated Planning Process

Decision(s):

The Minister for the Environment approved the internal budget transfer in 2018 of up to £125,000 from the DoE revenue head of expenditure to the DoE Equipment, Maintenance and Minor Capital head of expenditure (I00MC0009) to fund the Digitally Integrated Planning Process. The budget for which was approved by the Treasury and Resources Minister as carry forward from 2017 to 2018 on the 6th April 2018 (MD-TR-2018-0048).

Reason(s) for Decision:

Article 18(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 transferred from a capital head of expenditure to a revenue head of expenditure, or vice versa, in order to comply with generally accepted accounting principles or an Order made under Article 32.

 

Delegation 1.2 delegates authority for non-contentious transfers between heads of expenditure with no financial limit where the transfer is solely to ensure that financial transactions are accurately reflected in the States’ Accounts in accordance with GAAP or an Order made under Article 32 of the Law.

 

Under Generally Accepted Accounting Principles (GAAP) expenditure that meets the definition of capital expenditure must be capitalised. This budget transfer is the movement in budget between capital and revenue required to align the budgeting treatment of expenditure with the accounting treatment, in order to comply with GAAP.

 

This transfer moves budgets to match the required accounting treatment for the future expenditure

Resource Implications:

The DoE revenue head of expenditure will reduce in 2018 by up to £125,000 and the DoE Equipment, Maintenance and Minor Capital head of expenditure (I00MC0009)

Action required:

The Finance Director to request the Treasurer of the States to approve the budget transfer from revenue to capital as referred in the accompanying report.

Signature:

 

 

 

Position:

 

 

Date Signed:

 

Date of Decision (If different from Date Signed):

 

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