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

Budget Transfer - GAAP Accounting: Further Education College Performance Management 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.

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  • 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

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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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 12 December 2011:

Decision Reference:  MD-ESC-2011-0041

Decision Summary Title:

Revenue to Capital Budget transfer for a Corporate Performance Management Software at Highlands College

Date of Decision Summary:

18 November 2011

Decision Summary Author:

Subina Shami, Head of Finance

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title:

Revenue to Capital Transfer – Corporate Performance Management Software at Highlands College.

Date of Written Report:

18 November 2011

Written Report Author:

Subina Shami, Head of Finance

Written Report :

Public or Exempt?

Public

Subject:  For the Minister for Education, Sport and Culture to authorise a 2011 budget transfer from revenue to capital in order to meet GAAP requirements. The funds represent the purchase of a Further Education College Performance Management System for Highlands College.

 

Decision(s): The Minister for Education, Sport and Culture approved the transfer of Revenue funds amounting to £19,725 to Capital.

 

Reason(s) for Decision:  The funds used to purchase a College Performance Management System, which are currently included in revenue budgets, are required to be transferred to capital to comply with GAAP requirements.

Resource Implications: There are no other financial or manpower resource implications.

 

Action required: For officers of the Department to request the approval of the Treasurer of the States to the transfer in accordance with Financial Direction 3.6.

 

Signature:

 

 

 

 

Position:

 

 Minister for Education, Sport and Culture        

 

Date Signed: 12.12.11

Date of Decision:  12.12.11

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