Budget transfer relating to ICT Phase 3

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A decision made 20 September 2010 regarding: Budget transfer relating to ICT Phase 3 - GAAP accounting.

Decision Reference:
Decision Summary Title:	Capital/Revenue Budget Transfer – Education, Sport and Culture		Date of Decision Summary:	26 August 2010
Decision Summary Author:	Senior Management Accountant		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title:	ESC ICT Capital/Revenue Budget Transfer		Date of Written Report:	26 August 2010
Written Report Author:	Senior Management Accountant		Written Report : Public or Exempt?	Public
Subject: 2010 Budget Transfer between Capital and Revenue within ICT Phase 3 Strategy as a result of moving to GAAP accounting
Decision(s): The Minister agreed the transfer of up to £1,050,000 from the ESC ICT Phase 3 Strategy Capital Vote to the ESC ICT Phase 3 2010 Revenue budget as required during 2010.
Reason(s) for Decision: In the 2010 Shadow Annual Business Plan, a capital amount of £1,050,000 was identified in respect of the ESC ICT Phase 3 Strategy as requiring transfer to revenue. This Ministerial Decision is to allow up to this amount to be transferred as required throughout the year to match the revenue expenditure. The States of Jersey implemented Generally Accepted Accounting Principles (GAAP) in 2009. GAAP accounting requires that only expenditure meeting the GAAP definition of capital expenditure should be treated as such. All other expenditure must be accounted for as revenue. The budget transfer is the movement between capital and revenue 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: Nil – transfer between capital and revenue budgets.
Action required: Assistant Director - Finance to seek Treasury and Resources Ministerial approval for the transfer. Once approval obtained, Assistant Director - Finance to action budget transfers as required.
Signature:		Position: Deputy J.Reed, Minister for Education, Sport and Culture
Date Signed:		Date of Decision: