Transport and Technical Services: Budget transfer for 2011 between revenue and capital

Information about the publication of Ministerial Decisions

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A decision made 18 March 2011:

Decision Reference: MD-T-2011-0028
Decision Summary Title:	TTS Revenue to Capital Transfer 2011		Date of Decision Summary:	09 March 2011
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:	TTS Revenue to Capital Transfers 2011		Date of Written Report:	09 March 2011
Written Report Author:	Finance Manager		Written Report : Public or Exempt?	Public
Subject: 2011 Budget Transfer between Revenue and Capital Heads of Expenditure for TTS to comply with GAAP accounting.
Decision(s): The Minister approved the 2011 budget transfer between Revenue and Capital for TTS, representing a net budget transfer of £2,005,000 from revenue to capital, as detailed in the attached report.
Reason(s) for Decision: The States of Jersey implemented Generally Accepted Accounting Principles (GAAP) in 2009. GAAP accounting requires that all expenditure meeting the GAAP definition of capital expenditure should be treated as such; other expenditure must be accounted for as revenue. These budget transfers are the movements in budgets between revenue and capital required to align the budgeting treatment of expenditure with the GAAP accounting treatment. This does not change the total amount of expenditure approved by the States.
Resource Implications: The Department’s revenue head of expenditure to decrease by £2,005,000 and various capital heads of expenditure to increase by an identical amount. This decision does not change the total amount of expenditure approved by the States.
Action required: The Finance Director to seek the Minister for Treasury and Resources’ approval for the transfer. Once approval obtained, the Finance Director to action budget transfers.
Signature:		Position:
Date Signed:		Date of Decision: