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Information and public services for the Island of Jersey

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

TETRA Project: Budget Transfer

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 19 December 2012:

Decision Reference: MD-HA-2012-0087

Decision Summary Title:

Transfer from Capital to Revenue Head of Expenditure

Date of Decision Summary:

10 December 2012

Decision Summary Author:

 

Finance Manager, Home Affairs Executive

Decision Summary:

Public or Exempt?

 

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

n/a

Written Report

Title :

Transfer from Capital to Revenue Head of Expenditure

Date of Written Report:

10 December 2012

Written Report Author:

Finance Manager, Home Affairs Executive

Written Report :

Public or Exempt?

 

Public

Subject:

Internal budget transfer from capital to revenue head of expenditure amounting to £92,194.06 to fund the purchase of goods and services in respect of the TETRA project in accordance with GAAP accounting.

Decision(s): The Minister approved a net budget transfer of £92.194.06 for 2012 as set out in the accompanying report.

Reason(s) for Decision:

The expenditure has already been incurred and this transfer merely regularises the bookkeeping arrangements in correctly categorising the expenditure as revenue as opposed to capital in accordance with the Jersey Financial Reporting Manual.

 

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. This budget transfer is the movement in budgets 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: None other than those detailed in the accompanying report.

Action required:

Finance Director to seek the approval of the Minister for Treasury and Resources in accordance with Financial Direction 3.6. (Treasurer’s Delegation).

Signature:

 

 

Position:

Minister for Home Affairs

 

Date Signed:

 

 

Date of Decision (If different from Date Signed):

 

 

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