Budget Transfer between Capital and Revenue Heads of Expenditure

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A decision made on 14 July 2010 regarding a budget transfer between capital and revenue heads of expenditure

Decision Reference:
Decision Summary Title):	Capital/Revenue Budget Transfer – Education, Sport and Culture		Date of Decision Summary:	8th July 2010
Decision Summary Author:	Lyn Hawes 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 Youth Service Capital/Revenue Budget Transfer		Date of Written Report:	8th July 2010
Written Report Author:	Lyn Hawes Senior Management Accountant		Written Report : Public or Exempt?	Public
Subject: 2010 Budget Transfer between Capital and Revenue
Decision(s): The Minister agreed the transfer of £6,274, being the balance of the capital budget remaining after the purchase of the Youth Service bus.
Reason(s) for Decision: A budget of £68,000 was identified in 2009 for the capital purchase of the minibus. Of this sum, £61,725.96 was of a capital nature, the balance of the expenditure was revenue spend in accordance with the States of Jersey GAAP accounting treatment. A transfer needs to take place to align the budgeting treatment.
Resource Implications: Nil except for the transfer between capital and revenue budgets.
Action required: To seek the approval for the transfer from the Treasurer of the States. Once approval obtained, Assistant Director – Finance to action budget transfers.
Signature:		Position: Minister for Education, Sport and Culture
Date Signed:		Date of Decision:

Budget Transfer between Capital and Revenue Heads of Expenditure

Education, Sport and Culture Department Senior Management Report
<><> Subject:<><>	ESC Youth Service Capital/Revenue Budget Transfer
Exempt Clause:		Date:	14 July 2010
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Author:	Senior Management Accountant

Introduction

To request approval for the transfer of £6,274 budget from capital to revenue in respect of the recent purchase of a Minibus for the Youth Service.

Background

In 2009, a capital amount of £68,000 was allocated to the ESC Youth Service mobile project. The bus has been purchased and £61,725.96 of the total spend is of a capital nature, the remainder being revenue costs.

A transfer of the remaining budget is required in order to meet the revenue spend and comply with the States of Jersey GAAP accounting requirements.

In accordance with Financial Direction 3.6, the approval of the Treasurer of the States is required for all non-contentious transfers between capital and revenue heads of expenditure of up to £100,000.

Recommendation

To approve the non-recurring transfer of £6,274 from ESC Youth Service Minibus capital to ESC Youth Service revenue equipment purchase in 2010.