Budget transfers to Jersey Property Holdings: Police Relocation & Prison Improvements

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A decision made 28 November 2016:

Decision Reference: MD-T-2016-0103
Decision Summary Title:	Non recurring budget transfers from Community and Constitutional Affairs in respect of projects for the States of Jersey Police and the Jersey Prison Service		Date of Decision Summary:	23 November 2016
Decision Summary Author:	Finance Manager		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	Non recurring budget transfers from Community and Constitutional Affairs in respect of projects for the States of Jersey Police and the Jersey Prison Service		Date of Written Report:	23 November 2016
Written Report Author:	Finance Manager		Written Report : Public or Exempt?	Public
Subject: Non recurring budget transfers in respect of projects for the States of Jersey Police and the Jersey Prison Service to comply with States of Jersey and IFRS requirements.
Decision(s): The Minister approved the following non recurring budget transfers: £26,384 from the Community and Constitutional Affairs minor capital head of expenditure (DH0MC10006) to the Jersey Property Holdings (JPH) Police Relocation capital head of expenditure (FA0BP12005) for items included in the main contract but to be funded by the States of Jersey Police; £126,217.20 from the Community and Constitutional Affairs minor capital head of expenditure (DH0MC10006) to the JPH Prison Improvement Phase 4 capital head of expenditure (FA0BP11006) for the Prison perimeter fence.
Reason(s) for Decision: Under International Financial Reporting Standards (IFRS) expenditure that meets the definition of capital expenditure must be capitalised. These budget transfers are the movement in budgets between capital and revenue heads of expenditure required to align the budgeting treatment of expenditure with the accounting treatment, in order to comply with IFRS and to ensure that capital expenditure is charged to the correct head of expenditure. Article 18 of the Public Finances (Jersey) Law 2005 and Finance Direction No.3.6, Variations to Heads of Expenditure, set out the procedures for transfers between heads of expenditure. Paragraph 5.1 of FD3.6 and Article 18(2) (c) of the Law require departments wanting to transfer funds between heads of expenditure to obtain the approval of the Minister responsible for their administration. Article 18(1) (c) of the Law requires the approval of the Minister for Treasury and Resources for any budget transfers between heads of expenditure. Paragraph 5.2 of the FD delegates non-contentious transfers between heads of expenditure up to £1,000,000 to the Treasurer of the States. Paragraph 5.3 of the FD states that, in all other instances, the approval of the Minister for Treasury and Resources must be obtained.
Resource Implications: As detailed above and in the supporting report: the Community and Constitutional Affairs minor capital head of expenditure (DH0MC10006) will decrease by £152,601.20; the JPH Police relocation capital head of expenditure ((FA0BP12005) will increase by £26,384; the JPH Prison Improvement Phase 4 capital head of expenditure (FA0BP11006) will increase by £126,217.20. These transfers do not change the amount of expenditure agreed by the States.
Action required: Finance Manager to request the approval of the Treasurer of the States for these budget transfers.
Signature:		Position: Minister for Infrastructure
Date Signed:		Date of Decision (If different from Date Signed):