States of Jersey Law 2005: Delegation of functions – Minister for Treasury and Resources – Revised Delegations August 2021

Legislation:

Article 21 – Power to allocate excess income

1. This Article applies if –

1. an  approved  government  plan  includes,  under Article 9(8), the estimated income that will be earned by, or be attributable to, a States body or by an area of operation of a States body during the first financial year covered by the plan; and
2. income in excess of that estimate is earned by, or attributable to, the States body or area of operation during that financial year.

2. Despite the approved government plan, the Minister may  direct  that  the  excess  income  referred  to  in paragraph (1)(b) be allocated to a head of expenditure set out in the plan.

Delegate:

Treasurer of the States, or in their absence, another person as nominated by the Treasurer (excluding the PAO), to approve -

 additional  income  in  excess  of  increased expenditure  (i.e.  additional  surplus  income)

required  to  generate  that  income but  the excess income is more than 10% (up to a maximum of £100,000  for  all  States  funded  bodies)  of  the estimated  income  notified  to  the  States  for  that particular  service  area  –  this  additional  income should not be used to fund recurring expenditure for which no future funding is secured.

Function  delegated  and scope of delegation:

The  Minister  agreed  that  States  funded  bodies  be allowed to retain and use additional income in instances where -

1. any  such  income  and  associated  additional expenditure match; and
2. the additional income is in excess of increased expenditure  (i.e.  additional  surplus  income) required to generate that income but the excess income  is  not  more  than  10%  (up  to  a maximum of £100,000 for all States funded bodies) of the estimated income notified to the States for that particular service area – this additional income should not be used to fund recurring  expenditure  for  which  no  future funding is secured.

with any approval above these levels delegated to the Treasurer of the States as detailed above.

Legislation:

Article 26 - the Minister may arrange for:

• a bank overdraft or bank overdraft facility; and

• other minor financing.

Delegate:

Treasurer  of  the  States  to  agree  short-term  bank overdrafts /overdraft facilities up to £10 million.

Authority is delegated to the Treasurer of the States to agree minor borrowing up to £100,000 in any one financial year (up to a maximum of £500,000), with no  transaction  to  exceed  £10,000  and  repayment periods of 5 years or less.

All borrowing must be reported in the half yearly financial  update  presented  to  the  States  by  the Minister.

Function  delegated  and scope of delegation:

This Article of the Law empowers the Minister to arrange  for  a  bank  overdraft  (or  bank  overdraft facility) and to approve other minor borrowing up to specific total and annual limits set in the Law.

Legislation:

Article 27 - the Minister may lend in the name of the States from the Consolidated Fund.

Delegate:

(a)  Treasurer  of  the  States  to  agree  short-term lending.

Authority is delegated to the Treasurer of the States to agree  minor  lending  up  to  £100,000  in  any  one financial year (up to a maximum of £500,000), with no loan to exceed £10,000 and with a maximum loan repayment period of 5 years.

All loans must be reported in the half yearly financial update presented to the States by the Minister.

Function  delegated  and scope of delegation:

This paragraph of the Law empowers the Minister to grant loans up to specific total and annual limits set in the Law.

Legislation:

Article 20– the Minister has the authority to transfer unspent amounts allocated for major project to the following year.

Delegate:

The Treasurer of the States or in their absence another officer  nominated  by  the  Treasurer  of  the  States (excluding  the  PAO)  to  agree  all  non-contentious requests to transfer unspent funds allocated to a head of expenditure for a major project to the same major project in the following financial year.

Function  delegated  and scope of delegation:

This paragraph allows the Minister to direct that an unspent amount appropriated to a head of expenditure for a major project in one financial year is available to spend on the same major project in the following financial year.

Legislation:

Article 31 – Public Finances Manual.

Delegate:

Treasurer of the States to issue minor amendments to the Public Finances Manual as he considers necessary. (This authority shall not extend to those sections of the  Manual  which  propose  the  delegation  of responsibility from the Minister to an officer without the Minister having already agreed those delegations). Amendments delegated will include those necessary to  clarify  requirements;  those  to  ensure  that  the Manual is consistent with other published legislation, policies and procedures; and those which are required as part of an emergency situation as defined in Article 24 of the Public Finances (Jersey) Law 2019. Any significant  changes  to  financial  management  and control  policy  must  be  approved  directly  by  the Minister.

The Manual and all amendments must be issued to the States'  Public  Accounts  Committee  and  made publicly available.

Function  delegated  and scope of delegation:

The Minister has responsibility for the issuance and amendment of the Public Finances Manual. (The Law enables the Minister to delegate the above functions to the Treasurer).

Legislation:

Article 53 – Minister's responsibility in respect of certain companies.

Delegate:

Deputy Lindsay Ash, Assistant Minister for Treasury and Resources to have responsibility for shareholder matters and lending to Andium Homes Limited and Housing Trusts and Associations from the Housing Development Fund or any other source.

Function  delegated  and scope of delegation:

1. The  Minister  has  responsibilities  for  certain matters relating to the shareholdings in certain companies  (wherever  incorporated)  that  are owned by the States in the name of the States. These are delegated to the Deputy Lindsay Ash, Assistant Minister.
2. Deputy Lindsay Ash, Assistant Minister to agree lending, without limit, to Andium Homes Limited and Housing Trusts and Associations from the Housing Development Fund or any other source. This  power  was  vested  in  the  Minister  by P.129/2014. This delegation extends to approval of external borrowing by Andium.

Authority is delegated without limit.

Legislation:

Article 60 – allows the continuation of the Insurance Fund.

Delegate:

Treasurer of the States, or in their absence, another officer nominated by the Treasurer (other than the PAO) to permit persons or bodies that appear to be connected with the States to participate in the States' mutual  insurance  arrangement  on  such  terms  and conditions as agreed.

Function  delegated  and scope of delegation:

This Article enables the Minister to determine which persons  or  bodies  with  States'  connections,  can participate  in  the  States  mutual  insurance arrangements and what terms and conditions should apply to them.

Legislation:

Powers under the Public Finances (Jersey) Law 2019 and any other legislation in which the Minister is required to give approvals.

Delegate:

The Minister delegated, in the event of her absence or incapacity, all of the functions conferred on or vested in the Minister by the Public Finances (Jersey) Law 2019 and any other legislation in which the Minister is  required  to  give  approvals  to  either  Assistant Minister for Treasury and Resources.

Function  delegated  and scope of delegation:

Functions conferred on or vested in the Minister by or under the Public Finances (Jersey) Law 2019 and any other legislation in which the Minister is required to give approvals.

Legislation:

Powers under the Public Finances (Jersey) Law 2019 and any other legislation in which the Minister is required to give approvals.

Delegate:

Senator Ian Gorst , Assistant Minister for Treasury and Resources to have responsibility for all International Taxation matters.

Function  delegated  and scope of delegation:

Functions conferred on or vested in the Minister by or under the Public Finances (Jersey) Law 2019 and any other legislation in which the Minister is required to give approvals.

States decision:

Anti-Inflation Strategy (P125/2000).

Delegate:

Treasurer of the States, or in their absence, another person as nominated by the Treasurer (excluding the PAO) to agree non-contentious fee/charge increases which do not require subsequent States approval; or in instances where fees are being increased in line with the "User Pays" principle.

The  Treasurer  of  the  States  will  be  able  to  give "blanket" approval to groups of charges in a particular year, or a single charge over a period of a number of years.

The Minister agreed that approval for increases which are in line with statute or with a formula which has already  received  States  or  their  approval  do  not require further approval.

Function  delegated  and scope of delegation:

The  States  in  adopting  the  Anti-Inflation  Strategy agreed  that  increases  in  States  charges  should  be limited to a maximum of 2.5 per cent a year, with any exceptions, in extremely compelling cases only, to be subject  to  prior  approval  by  the  Finance  and Economics Committee (now the Minister for Treasury and Resources).

Legislation:

Decimal Currency (Jersey) Law 1971 – Article 3 – Coinage of the new currency.

Delegate:

The  Minister  delegated  approvals  of  the  annual programme of commemorative currency designs to the Treasurer of the States and the issue of individual coins within this programme to the Head of Treasury and Investment Management.

Function  delegated  and scope of delegation:

This delegation enables the Treasurer of the States to approve the annual programme of commemorative currency designs and the Director of Treasury and Investment  Management  to  approve  individual commemorative currency designs as and when they are produced.

States decision:

Regulation of Public Sector Employees (P67/1999).

Delegate:

Treasurer of the States, or in their absence, another person as nominated by the Treasurer of the States (excluding  the  PAO)  for  agreeing  non-contentious increases to States staff levels.

Function  delegated  and scope of delegation:

This proposition charges the Minister for Treasury and Resources to regulate the number of persons that may be employed by the States of Jersey in any area of the

States  administration,  excluding  those  States' departments  that  report  to  the  States  trading operations,  in  accordance  with  the  principles contained  within  the  Regulation  of  Undertakings legislation and the policy statement issued by the then Finance and Economics Committee in respect of the application of the Regulation of Undertakings to the private sector, effective from 10th November 1998.

Legislation:

Starter Home Deposit Loan Scheme (P.131/2012) and associated Scheme Rules

Delegate:

Treasurer of the States, or in their absence, another person as nominated by the Treasurer of the States (excluding the PAO) to consent to property sales, approve investment returns (subsidies at market rates) on property sales and approve the waiving or deferral of  part  or  all  of  an  investment  return  in  certain circumstances (e.g. Separation of a couple, deferred sale of the property).

Function  delegated  and scope of delegation:

As a result of loans being made at a 0% interest rate a subsidy is recoverable if the property is sold at a profit before the term of the mortgage.

Authority is delegated to the Treasurer of the States to agree the level of investment return (subsidy at market rates) in accordance with pre-determined calculation criteria as detailed in the Scheme Rules.

Authority is delegated to the Treasurer of the States to agree to waiving or deferring the investment return in part  or  in  full  in  exceptional  circumstances,  e.g. prolonged ill health, death or divorce.

Administering international agreements:

Jersey's taxation

Administering  Jersey's  international  taxation agreements  such  as  Jersey's  Double  Taxation Agreements,  Tax  Information  Exchange Agreements,  the  European  Union  (EU)  Savings Directive  and  all  of  Jersey's  other  international taxation  agreements  that  provide  for  a  mutual agreement  procedure  and/or  the  exchange  of

information on behalf of the Minister for Treasury and Resources.

Delegate:

The Minister delegates authority to any officer acting as  Comptroller  of  Revenue  and  to  any  person authorised by the Comptroller under Article 3(5) of the Revenue Administration Law to act for and on behalf of the Treasury and Resources Minister as Competent Authority for the purposes of Jersey's Double  Taxation  Agreements,  Tax  Information Exchange Agreements, the EU Savings Directive and all of Jersey's other international taxation agreements that provide for a mutual agreement procedure and/or the exchange of information.

Legislation

States of Jersey Law 2005: Article 26(1)(c)

Delegate:

The Minister delegates authority to the Treasurer of the States to enter into agreements up to the amounts approved by the States Assembly for the Treasury and Exchequer Department.

Functions delegated:

The power to –

1. enter into agreements on behalf of the Minister, including but not limited to accepting tenders, placing and accepting orders, appointing consultants, agreeing and  signing  formal  contracts  and  other  forms  of engagement;
2. acquire, hold and dispose of movable property; and
3. do anything reasonably necessary or expedient for or incidental to any of the matters delegated above.

Limit  on  scope delegation:

of

Unlimited, but subject in all instances to the specific obligations held as Accountable Officer; as well as the general responsibilities of the postholder as a senior official,  including  ensuring  the  Minister  is  duly informed, sufficiently in advance to provide direction, on contentious matters, with reference to the size of any contract (this should include contracts over £1 million)  and/or  the  extent  of  its  direct  impact  on Islanders. The delegation includes the ability of the Treasurer of the States to schedule to their subordinate managers  approval  powers  within  their  own delegation limits.

To note, in all instances Accountable Officers retain statutory  responsibilities  by  virtue  of  their  role, including ensuring financial propriety and regularity, and that resources are used economically, efficiently and effectively.

Legislation:

Standing Orders 17, 19 and 35.

Delegate:

Either Assistant Minister for Treasury and Resources - all powers and responsibilities arising under Standing Orders 17, 19 and 35.

Function  delegated  and scope of delegation:

These Standing Orders apply to the following actions –

• Standing Order 17 - Notice of intention to make  statement  on  a  matter  of  official responsibility

• Standing  Order  19  –  Who  can  lodge  a proposition

• Standing Order 35 - Who may present report or comments.

Legislation

States of Jersey Law 2005: Article 26(1)(c)(iii) and (vi)

Delegate:

The Minister delegates all powers in relation to the management of data collected or held by Government under  the  Data  Protection  (Jersey)  Law  2018, Freedom  of  Information  (Jersey)  Law  2015   and Public Records (Jersey) Law 2002, in the areas for which the Minister is responsible, to the Treasurer of the States.

Functions delegated:

All powers in relation to the management of data collected  or  held  by  Government  under  the  Data Protection  (Jersey)  Law  2018,  Freedom  of Information (Jersey) Law 2015 and Public Records (Jersey) Law 2002, in the areas for which the Minister is responsible.

Limit  on delegation:

scope

of

Unlimited, but subject in all instances to the general responsibilities of the postholder as a senior official, including  ensuring  the  Minister  is  kept  generally informed,  with  specific  reference  to  the  perceived public interest and/or the extent of direct impact on Islanders. The delegation includes the ability of the Treasurer of the States to schedule to their subordinate managers tasks in relation to the management of data.

Legislation

Insurance Fund Purpose, Terms and Circumstances (R.111/2019)

Delegate:

The Minister delegates authority to permit payments to be made from the Insurance Fund to the Treasurer of the States or another person as nominated by the Treasurer of the States.

Functions delegated:

All use of the Insurance Fund to settle claims against the States.

Limit  on  scope delegation:

of

Unlimited.  The  Treasurer  may  set  out  further delegations to other officers as appropriate.

Approval of Asset Sharing Agreements:

The  Minister  is  required,  at  the  request  of  the Attorney  General,  to  approve  Asset  Sharing Agreements  with  other  jurisdictions  in  relation  to assets seized from individuals as a result of criminal or civil court decisions.

Delegate:

The Minister delegates authority to Senator Ian Gorst , Assistant Minister for Treasury and Resources, to approve  Asset  Sharing  Agreements  on  her  behalf when the Attorney General requests that approval. The  Assistant  Minister  is  required  to  inform  the Minister within two working days of any approvals made under this delegation.