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Budget Transfers - Health and Social Services: Medical Equipment and Jersey Talking Therapies IT System

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 11 December 2014:

Decision Reference:      MD-HSS-2014-0065

 

Decision Summary Title :

H&SS GAAP Budget Transfers 2014

Date of Decision Summary:

4 December 2014

Decision Summary Author:

 

Financial 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:

4 December 2014

Written Report

Title :

WR – HSS GAAP Budget Transfers 2014

Date of Written Report:

 

Written Report Author:

Financial Accountant

Written Report :

Public or Exempt?

(State clauses from Code of Practice booklet)

Public

Subject:

 

Non-recurring budget transfers in 2014 required to comply with States of Jersey accounting policies and Generally Accepted Accounting Principles (GAAP):

 

  • £45,803 from the H&SS Minor Capital Head of Expenditure to the H&SS Revenue Head of Expenditure relating to the purchase of medical equipment; and

 

  • £94,000 from the H&SS Revenue Head of Expenditure to the H&SS Minor Capital Head of Expenditure relating to the Jersey Talking Therapies IT system capital project.

 

Decision(s):

 

The Minister approved the following non-recurring budget transfer in 2014:

 

  • £45,803 from the H&SS Minor Capital Head of Expenditure to the H&SS Revenue Head of Expenditure; and

 

  • £94,000 from the H&SS Revenue Head of Expenditure to the H&SS Minor Capital Head of Expenditure

 

Reason(s) for Decision:

 

The budget transfers are required to align the budgeting treatment of expenditure with the accounting treatment in line with States of Jersey accounting policies and 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 Revenue head of expenditure to a Capital 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.

 

Article 2(6) of the Public Finances (Transitional Arrangements) (Jersey) Order 2011 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 used for the purposes of another head of expenditure.

Resource Implications:

 

The net resource implication is that the H&SS Minor Capital Head of Expenditure will increase by £48,197 in 2014 and the H&SS Revenue Head of Expenditure will decrease by the same amount.

 

Action required:

 

The Minister for Health and Social Services to obtain the approval of the Treasurer of the States in accordance with Financial Direction 3.6 for the transfers described above.

 

 

Signature:

 

 

Position:

Minister for Health and Social Services

 

Date Signed:

 

 

Date of Decision (If different from Date Signed):

 

 

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