Budget transfer: General Hospital Emergency Generators: Replacement

Information about the publication of Ministerial Decisions

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 16 January 2017:

Decision Reference: MD-T-2017-0006
Decision Summary Title:	Budget transfer from the Department for Infrastructure Revenue Head of Expenditure to the DfI Replacement Assets Capital Head of Expenditure		Date of Decision Summary:	12 January 2017
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:	Budget transfer from the Department for Infrastructure Revenue Head of Expenditure to the DfI Replacement Assets Capital Head of Expenditure		Date of Written Report:	12 January 2017
Written Report Author:	Finance Manager		Written Report : Public or Exempt?	Public
Subject: Non-recurring budget transfer of up to £610,000 from the Department for Infrastructure Revenue Head of Expenditure to the Department for Infrastructure Replacement Assets Capital Head of Expenditure (Q00MC10012) in relation to the purchase and construction of new Emergency Generators at the General Hospital site in 2016 in order to comply with States accounting policies.
Decision(s): The Minister approved a non-recurring budget transfer of up to £610,000 from the Department for Infrastructure Revenue Head of Expenditure to Department for Infrastructure Replacement Assets Capital Head of Expenditure (Q00MC10012) in relation to the purchase and construction of new Emergency Generators at the General Hospital site in 2016 in order to comply with States accounting policies.
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: The Department for Infrastructure Revenue Head of Expenditure to decrease by up to £610,000 and the Department for Infrastructure Replacement Assets Capital Head of Expenditure (Q00MC10012) to increase by up to £610,000 in 2016. This transfer does not change the amount of expenditure agreed by the States.
Action required: The Department for Infrastructure Finance Manager to let Treasury and Resources Business Support team know that the decision has been signed.
Signature:		Position: Minister for Infrastructure
Date Signed:		Date of Decision (If different from Date Signed):