Budget transfer from Restructuring Provision to Treasury and Resources Department

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A decision made 24 May 2018:

Delegated decision reference: MD-TR-2018-0082
Decision Summary Title:	Reallocation of Restructuring Provision funding to the Taxes Office for the TSSC and TOMP Programme		Date of Decision Summary:	23nd May 2018
Decision Summary Author:	Finance Manager – Treasury and Taxes Office		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	Reallocation of Restructuring Provision funding to the Taxes Office for the TSSC and TOMP Programme		Date of Written Report:	23nd May 2018
Written Report Author:	Finance Manager – Treasury and Taxes Office		Written Report: Public or Exempt?	Exempt Article 35
Subject: The reallocation of £3 million previously approved from the Restructuring Provision to the Treasury and Resources Department revenue head of expenditure to fund the full cost of capital of TSSC (Taxes and Social Security Contributions) and TOMP (Taxes Office Modernisation Programme).
Decision(s): The Minister approved the reallocation of £3 million from the Restructuring Provision to the Treasury and Resources capital head of expenditure (C00MF16014 -Taxes Office System Renewal) to fund the full cost of capital of TSSC (Taxes and Social Security Contributions) and TOMP (Taxes Office Modernisation Programme).
Reason(s) for Decision: Article 17(2) of the Public Finances (Jersey) Law 2005 states that the Minister for Treasury and Resources is authorised to approve the transfer from contingency expenditure or the insurance fund of amounts not exceeding, in total, the amount available for contingency expenditure in a financial year. The Contingency Allocation Policy published by the Minister for Treasury and Resources (R.10/2012) states that all requests for Allocation from Contingency will be considered by the Council of Ministers. The Council of Ministers have previously approved the funding from the Restructuring Provision in their meeting of 10th May 2017. The Minister has previously approved a transfer of £3,738,000 from the Restructuring Provision to the Treasury and Resources Department revenue head of expenditure to fund the full costs of delivering the whole TSSC (Taxes and Social Security Contributions) programme (MD-TR-2017-0080) however it has been identified that an error occurred and therefore this decision rescinds part of MD-TR-2017-0080. Of the £3,738,000, only £738,000 should be transferred to the Treasury and Resources Department revenue head of expenditure with the remaining £3 million transferred to Treasury and Resources Department capital head of expenditure (C00MF16014 - Taxes Office System Renewal).
Resource Implications: The Treasury and Resources capital head of expenditure (C00MF16014 - Taxes Office System Renewal) to increase by £3 million and the Restructuring Provision held within Central Contingencies, to decrease by an identical amount. This decision does not change the total amount of expenditure approved by the States in the Medium Term Financial Plan 2016 to 2019.
Action required: The Head of Decision Support to advise the Finance Director of the Corporate Group and the Finance Manager for Treasury and Taxes Office that this decision is approved.
Signature:		Position: Senator A J H Maclean, Minister for Treasury and Resources
Date Signed:		Date of Decision: