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Budget transfer from capital to revenue: IT Strategy: Thinking Differently 2013 - 2015

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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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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 6 June 2013:

Decision Reference: MD-ESC-2014-0012

Decision Summary Title:

Budget transfer from capital to revenue covering the IT Strategy “Thinking Differently 2013-2015”

Date of Decision Summary:

27th May 2014

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 capital to revenue covering the IT Strategy “Thinking Differently 2013-2015”

Date of Written Report:

27th May 2014

Written Report Author:

Finance Manager

Written Report :

Public or Exempt?

Public

Subject: Budget transfer from capital to revenue covering the IT Strategy “Thinking Differently 2013-2015”.   

Decision(s): The Minister for Education, Sport and Culture approved a budget transfer of up to £1,750,000 in 2014 and up to £1,250,000 in 2015 from the ESC capital head of expenditure to revenue head of expenditure. 

Reason(s) for Decision: The Capital Programme 2013-2015 provided for funding of £3,000,000 (£1,000,000 each year) for the introduction of an ICT broad strategy across education to ensure the Island is equipped for the future and to enable Jersey students to excel in IT and computing. 

 

The IT Strategy “Thinking Differently 2013-2015” was subsequently launched on 15 October 2013 and was followed by consultation with schools including the submission of school business cases. School spending plans contain a mixture of capital and revenue expenditure and in total require a transfer from the ESC capital head of expenditure to revenue head of expenditure of up to £1,750,000 in 2014 and up to £1,250,000 in 2015 to fund planned revenue expenditure in the form of equipment purchases under £10,000 and teacher training. 

 

Under Generally Accepted Accounting Principles (GAAP) expenditure that meets the definition of capital expenditure only can be capitalised. This budget transfer is the movement in budget between capital and revenue required to align the budgeting treatment of expenditure with the accounting treatment, in order to comply with GAAP.

 

Article 18(1)(a) of the Public Finances (Jersey) Law 2005 states that all or any part of the amount appropriated by a head of expenditure may, with the approval of the Minister for Treasury and Resources, be transferred from a capital head of expenditure to a revenue head of expenditure, or vice versa, in order to comply with generally accepted accounting principles or an Order made under Article 32.

 

Delegation 1.2 delegates authority for non-contentious transfers between heads of expenditure with no financial limit where the transfer is solely to ensure that financial transactions are accurately reflected in the States’ Accounts in accordance with GAAP or an Order made under Article 32 of the Law.

Resource Implications: The ESC revenue head of expenditure will increase by up to £1,750,000 in 2014 and up to £1,250,000 in 2015 and the capital head of expenditure will decrease by an identical amount in 2014 and 2015. This decision does not change the total amount of expenditure approved by the States for 2014 and 2015.

Action required: The Minister for ESC to seek approval of the Treasurer of the States for the transfer.

Signature:

Position: Deputy Patrick Ryan, Minister for Education, Sport and Culture        

      

Date Signed:

Date of Decision:

 

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