2016 Year-end financial adjustments for Community and Constitutional Affairs, Jersey Customs and Immigration Service, Jersey Prison Service, and States of Jersey Police

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A decision made 18 January 2017:

Decision Reference: MD-HA-2017-0005
Decision Summary Title:	2016 Year-end Adjustments in respect of Capital Projects		Date of Decision Summary:	30 December 2016
Decision Summary Author:	Finance Director, Community and Constitutional Affairs		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	n/a
Written Report Title :	2016 Year-end Adjustments in respect of Capital Projects		Date of Written Report:	30 December 2016
Written Report Author:	Finance Director, Community and Constitutional Affairs		Written Report : Public or Exempt?	Qualified Exempt - Article 42 Freedom of Information (Jersey) Law 2011
Subject: Year-end adjustments relating to capital and revenue expenditure for the Department for Community and Constitutional Affairs, Jersey Customs and Immigration Service, Jersey Prison Service and the States of Jersey Police.
Decision(s): The Minister: approved non-recurring budget transfers for 2016 in order to comply with GAAP accounting as set out in the accompanying report; agreed to seek the approval of the Treasurer of the States for non-recurring budget transfers in 2016 between the CCA revenue head of expenditure and CCA capital heads of expenditure; agreed to advise the Treasurer of the use of additional income of £149,125.36 in 2016 that matched additional expenditure.
Reason(s) for Decision: Under GAAP accounting expenditure that meets the definition of capital expenditure must be capitalised. These budget transfers are the movement in budgets 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. In accordance with section 5.12 of Financial Direction 3.6, Variations to Heads of Expenditure, the additional income may be used automatically as it matches additional expenditure.
Resource Implications: The CCA revenue head of expenditure to increase by a net amount of £525,685.49 and CCA capital heads of expenditure to reduce by an identical amount in 2016. This decision does not change the total amount of expenditure approved by the States in the Medium Term Financial Plan 2016 -2019. This decision does not change the total amount of expenditure approved by the States.
Action required: Finance Director to seek the approvals of the Treasurer of the States 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):