Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
Government of Jerseygov.je

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

  • Choose the service you want to log in to:

  • gov.je

    Update your notification preferences

  • one.gov.je

    Access government services

  • CAESAR

    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

Budget transfer: Driver and Vehicle Standards Test Centre Equipment

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 15 December 2014:

Decision Reference:       MD-T-2014-0128

 

Decision Summary Title :

Increase of budget and subsequent transfer between Revenue and Capital Heads of Expenditure for the replacement of DVS Vehicle Test Centre Equipment.

Date of Decision Summary:

08 December 2014

 

Decision Summary Author:

Capital Accountant – TTS Finance

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title :

Increase of budget and subsequent transfer between Revenue and Capital Heads of Expenditure for the replacement of DVS Vehicle Test Centre Equipment.

Date of Written Report:

08 December 2014

 

Written Report Author:

Capital Accountant – TTS Finance

Written Report :

Public or Exempt?

Public

Subject: Increase of budget and subsequent transfer between Revenue and Capital Heads of Expenditure for the replacement of DVS Vehicle Test Centre Equipment.

 

Decision(s): The Minister approved the following:

 

A)     An increase of £85,000 to the Transport and Technical Services (TTS) income budget and an identical increase to the TTS expenditure budget.

B)     An internal budget transfer of £85,000 from the TTS revenue head of expenditure to the capital head of expenditure for Infrastructure (Q00MC10012).

 

Reason(s) for Decision: Under Generally Accepted Accounting Principles (GAAP) expenditure that meets the definition of capital expenditure must 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.

 

Section 5.1 of Financial Direction 3.6 Variation to Heads of Expenditure states that Departments wanting to transfer funds between heads of expenditure must obtain the approval of their minister or of their accounting officer where a scheme of delegation exists prior to obtaining approval from the Treasury Minister or Treasurer.

 

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 revenue head of expenditure to a capital head of expenditure, or vice versa, in order to comply with accounting standards issued for the purposes of Article 32(2). Delegation 1.2 delegates authority for non-contentious transfers between revenue and capital heads of expenditure (and vice versa) with no financial limit where the transfer is solely to ensure that financial transactions are accurately reflected in the States’ Accounts in accordance with accounting standards issued under Article 32(2) of the Law.

 

Resource Implications: The TTS revenue head of expenditure will show an additional income budget of £85,000 and an additional expenditure budget of £85,000. This expenditure budget will subsequently be transferred to the TTS capital head of expenditure for infrastructure (Q00MC10012).

 

 

Action required: The Minister for Transport & Technical Services to request the Treasurer of the States to approve the creation of the income and expenditure budgets, and the budget transfer from revenue to capital as referred to in the accompanying report.

Signature:

 

 

Position:

Minister for Transport and Technical Services

Date Signed:

 

Date of Decision (If different from Date Signed):

 

Read report
Our sites
Back to top
rating button