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Budget Transfers 2011 - GAAP Accounting

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 23 September 2011 regarding:

Decision Reference:   MD-PE-2011-0085 

Decision Summary Title :

Department of the Environment (DoE) – Revenue to Capital Budget Transfers for PIP Carry Forward

Date of Decision Summary:

18/08/11

Decision Summary Author:

 

Senior Management Accountant

Decision Summary:

Public or Exempt?

(State clauses from Code of Practice booklet)

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title :

Revenue to Capital Budget Transfers for PIP Carry Forward

Date of Written Report:

18/08/11

Written Report Author:

Senior Management Accountant

Written Report :

Public or Exempt?

(State clauses from Code of Practice booklet)

Public

Subject:

2011 Budget Transfers from the DoE Revenue head of expenditure to the DoE Minor Capital Head of Expenditure for the Department of the Environment to comply with GAAP accounting.

Decision(s):

The Minister approved 2011 budget transfers from Revenue to Capital for the Department of the Environment, representing a net budget transfer from revenue to capital of £122,750 for the Process Improvement Programme (PIP) as detailed in the attached report.

Reason(s) for Decision:

Generally Accepted Accounting Principles (GAAP) requires that expenditure meeting the GAAP definition of capital expenditure should be treated as such.

These budget transfers are the movements in budgets between revenue and capital to align the budgeting treatment with GAAP accounting treatment. This does not change the total amount of expenditure approved by the States.

Resource Implications:

The effect of the transfer would be to decrease the Department’s 2011 Revenue head of expenditure by £122,750 and increase the Minor Capital head of expenditure by an equivalent amount.  This does not change the total amount of expenditure approved by the States.

Action required:

For the Finance Director to seek the Minister for Treasury and Resources approval for the transfer.  Once approval is obtained, the Finance Director to action budget transfers.

Signature:

 

Deputy R Duhamel

Position:

 

Minister

Date Signed:

Date of Decision (If different from Date Signed):

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