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End of year Report 2020: Specialist Business Cases: Adjustments

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.

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  • 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

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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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 on 22 February 2021

Decision Reference:  MD-TR-2021-0017

Decision Summary Title:

6235141t

Date of Decision Summary:

 19 February 2021

Decision Summary Author:

Specialist – Business Cases

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title:

Adjustments to 2020 End of Year Report

Date of Written Report:

 19 February 2021

Written Report Author:

Specialist – Business Cases

Written Report:

Public or Exempt?

Public

Subject:

 

Adjustments to 2020 End of Year Report updating the budget movements as part of the end of year process.

 

Decision(s):

 

The Minister approved:

 

  • a non-recurring transfer of up to £1.5 million from the Office of the Chief Executive underspend in 2020 to Reserves in 2021;
  • a non-recurring transfer of £4,735,141 from the Reserves in 2020 to 2021.

 

Reason(s) for Decision: 

 

Accruals were posted in December 2020 for the Co-funded Payroll Scheme (CFPS) in Customer and Local Service (CLS) and the Visitor Events & Attractions Subsidy Scheme (VEASS) in Office of the Chief Executive (OCE) for claims made in January in relation to December. These have now been reviewed against actual claims and were found to be less than the amount accrued for. In light of this, reversals have been posted in 2020 which release an identical amount of budget.

 

The Reserves allocation for the CFPS, which will now not be needed by CLS, will remain within the Reserve in 2020 and this remaining balance is to be transferred to Reserves for COVID pressures in 2021. The underspend in OCE for the VEASS is to be allocated to Reserves in 2021 for COVID pressures in 2021.

 

Article 19 of the Public Finances (Jersey) Law 2019 states that despite an approved Government Plan, the Minister may direct that an unspent amount appropriated for a head of expenditure in one financial year be deemed to be appropriated for a reserve head of expenditure for the following financial year.

 

Resource Implications:

 

This decision will result in a decrease in OCE revenue head of expenditure in 2020 by up to £1.5 million.

 

In 2021 following the above transfers, the Reserves will increase by up to £6,235,141 which will be available for COVID pressures.

 

Action required: The Head of Financial Governance to advise the Specialist - Business Cases that this decision is approved.

 

Signature:

Position:

Deputy Susie Pinel

Minister for Treasury and Resources   

Date Signed:

Date of Decision:

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