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

Budget Transfer: Ash Pit - La Collette: Trial Exportation of Ash

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A decision made 17 April 2014:

Decision Reference:   MD-T-2014-0036

Decision Summary Title:

Budget Transfer from Capital to Revenue for the Trial Exportation of Ash Residue

Date of Decision Summary:

14 April 2014

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:

Budget Transfer from Capital to Revenue for the Trial Exportation of Ash Residue

Date of Written Report:

14 April 2014

Written Report Author:

Finance Manager

Written Report :

Public or Exempt?

Public

Subject: Non-recurring budget transfer of up to £1,550,000 over the years 2014 and 2015 from Transport and Technical Services (TTS) Waste: Ash Pit La Collette capital head of expenditure (Q00DD11003) to the TTS revenue head of expenditure to fund the trial exportation of the Island’s ash residue. This budget transfer is required in order to comply with Generally Accepted Accounting Principles (GAAP).

 

Decision(s): The Minister approved a non-recurring budget transfer of up to £1,550,000 over the years 2014 and 2015 from TTS Waste: Ash Pit La Collette capital head of expenditure (Q00DD11003) to the TTS revenue head of expenditure to fund the trial for exportation of the Island’s ash residue.

 

Reason(s) for Decision: Financial Direction 3.6 ‘Variations to Heads of Expenditure’, paragraph 5.1 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.

 

Under Generally Accepted Accounting Principles (GAAP) expenditure that meets the definition of revenue expenditure must be expended through the statement of comprehensive net expenditure. 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.

 

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 to increase by up to £1,550,000 over the years 2014 and 2015 and the TTS Waste: Ash Pit La Collette Capital head of expenditure (Q00DD11003) to decrease 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 approval of the Minister for Treasury and Resources in accordance with Financial Direction 3.6 (Treasurer’s Delegation) once this decision is approved.

 

Signature:

Position:

                 

 

Date Signed:  

 

 

Date of Decision:  

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