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Budget Management Report for the 6 month period to 30th June 2009.

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STATES OF JERSEY

BUDGET MANAGEMENT REPORT FOR THE 6 MONTH PERIOD TO

30TH JUNE 2009

Presented to the States on 4th November 2009 by the Minister for Treasury and Resources

STATES GREFFE

2009   Price code: B  R.121

REPORT

  1. The administration of the public finances of Jersey

In  accordance  with  the  Public  Finances  (Jersey)  Law  2005  (the  Law') (including  Finance  Regulations  approved  under  that  Law  and  Financial Directions) certain matters relating to budgeting and to the financial control and administration of States trading operations are required to be reported to the  States  twice  yearly  by  the  Minister  for  Treasury  and  Resources  (the Minister').

  1. Reporting on Ministerial and delegated approvals

The areas of administration which are to be reported on to 30th June 2009 are as follows –

the use of trading funds by States trading operations;

borrowing;

budget transfers; and

carry forward of revenue balances.

  1. Use of trading funds

During the 6 month period to 30th June the Minister approved additional expenditure of £250,000 from the Jersey Harbours Trading fund to develop the Harbour Works and Event Shed Project and create a Marine Leisure Business Park in line with the Jersey Harbours ongoing marine leisure growth policy.

  1. Borrowing  
  1. Small Firms Loan Guarantee Scheme

The Treasurer of the States did not guarantee any new loans under the Small Firms Loan Guarantee Scheme (SFLGS) during the period ended 30th June. Under  the  terms  of  the  Scheme,  the  Economic  Development  Department underwrites up to 75% of the value of a loan. As at 30th June 2009, the total amount  loaned  under  the  SFLGS  was  £545,782,  of  which  £409,336  was guaranteed by the States.

  1. Jersey Student Loan Scheme

The  Jersey Student  Loan  Scheme  commenced  in  September  2007. As  at 30th June 2009, 269 students had taken out a loan under the Scheme, and the total amount borrowed was £569,830. Terms with the intermediaries require the States of Jersey to underwrite 100% of the value of the loan.

  1. Budget transfers

Budget transfers are reported on the following basis –

transfers between revenue heads of expenditure;

transfers between capital and revenue heads of expenditure; and

transfers between capital heads of expenditure.

Budget  transfers  between  departments  vary  the  budgets  of  individual departments but are net nil in total.

  1. Transfers between revenue heads of expenditure

Revenue transfers during the period ended 30th June 2009 are shown in Table (1).

Table (1) Transfers between revenue heads of expenditure

Department

£

Funding of:-

To

From

P&E

T&R – PHD

29,268

Net property maintenance and rental income budget 2009

Home Affairs

ES&C

63,300

Education Officer 2009 (1 FTE)

Home Affairs

T&R – Itax

42,500

Software support contract

H&SS

E&SS

175,000

Subsidised Product Scheme

CMD

T&R

60,000

Fiscal Policy Panel

Home Affairs

EDD

30,000

Training facility improvements at the Prison

Judicial Greffe

NMSFB

1,108,210

Court and Case Costs

Home Affairs

NMSFB

291,264

Court and Case Costs

Bailiff 's Chambers

T&R

3,500

Jurats' fees and expenses

CMD – HR

ES&C

55,092

1 FTE to formalise the HR Business Partnering function

CMD – ISD

Home Affairs

42,000

1 FTE to provide the Prison with IT support

ES&C

EDD

127,140

Part-funding of the Skills Executive 2009

ES&C

Soc Sec

203,250

Part-funding of the Skills Executive 2009

Office of

Lt. Governor

T&R

9,333

Balance of the requested 2008 carry forward

*Non-Ministerial States Funded Body (NMSFB)

  1. Transfers between capital and revenue heads of expenditure

Transfers between capital and revenue during the period to 30th June are shown in Table (2) on page 3.

Table (2) Transfers between capital and revenue heads of expenditure

Department

£

 

To

From

T&R – PHD

T&R (cap)

500,000

Transfer from the Central Planning Vote in relation to the development of the former JCG site

T&R – PHD

T&R – PHD (rev)

238,294

Transfer of the Indoor Market surplus for 2008 for Phase 2 of the Indoor Market Refurbishment works

EDD

EDD (cap)

270,000

Transfer from the Economic Growth Plan to fund the supplementary grant to Jersey Finance Ltd for 2008

CMD

CMD (cap)

281,000

Transfer from the HR Transformation Fund to reimburse States HR training and development- related budgets

 

CMD

T&R (cap)

32,087

Transfer from the Contingency Fund to reimburse additional actual HCAE expenditure to 31.12.08

Law Officers' Department

T&R (cap)

447,389

Transfer from the Contingency Fund to reimburse additional actual HCAE expenditure to 31.12.08

T&R – PHD

T&R (cap)

96,927

Transfer from the Contingency Fund to reimburse additional actual HCAE expenditure to 31.12.08

H&SS

T&R (cap)

117,000

Transfer from the Contingency Fund to reimburse additional actual HCAE expenditure to 31.12.08

Home Affairs

T&R (cap)

875,067

Transfer from the Contingency Fund to reimburse additional actual HCAE expenditure to 31.12.08

H&SS

T&R (cap)

54,100

Transfer from the Contingency Fund to reimburse expenditure on preparing for a potential Flu Pandemic

ES&C

ES&C (rev)

310,000

Transfer to fund ICT Strategy Phase 2

ES&C

T&R (cap)

311,573

Transfer from the WEB Leisure Pool capital budget to fund the Waterfront Pool 2008

CMD

T&R (rev)

47,000

Repayment to the Organisational Development Fund in respect of the Central States Procurement Team

CMD

CMD (cap)

3,638,630

Transfer to align budgeting and accounting treatment*

Probation

Judicial Greffe (cap)

60,000

Transfer from the Magistrate's Court to Probation and Aftercare for 2009

H&SS

H&SS (cap)

3,044,619

Transfer to align budgeting and accounting treatment*

T&R – PHD

T&R – PHD (cap)

375,437

Transfer to align budgeting and accounting treatment*

T&R – Itax

T&R – Itax (cap)

20,000

Transfer to align budgeting and accounting treatment*

EDD

EDD (cap)

1,019,566

Transfer to align budgeting and accounting treatment*

T&TS

T&TS (cap)

882,845

Transfer to align budgeting and accounting treatment*

P&E

P&E (cap)

416,737

Transfer to align budgeting and accounting treatment*

Home Affairs

Home Affairs (rev)

87,000

Transfer to align budgeting and accounting treatment*

Housing

Housing (cap)

1,967,000

Transfer to align budgeting and accounting treatment*

CMD

CMD (cap)

4,755,910

Transfer to align budgeting and accounting treatment*

T&R

T&R (cap)

38,200

Transfer to align budgeting and accounting treatment*

ES&C

ES&C (rev)

20,000

Transfer to align budgeting and accounting treatment*

P&E

T&R (cap)

580,000

Transfer from the Contingency Fund to settle a compensation payment

*  These budget transfers are required as a result of implementing Generally Accepted Accounting Principles (GAAP) in 2009 and do not change the total net expenditure approved by the States.

  1. Transfers between capital heads of expenditure

Transfers between existing capital heads of expenditure to 30th June are shown in Table (3) below.

Table (3) Transfers between capital heads of expenditure

Department

£

To

From

P&E

P&E

85,000

Transfer from various P&E Capital budgets to part-fund the Island Plan Review

P&E

T&R – PHD

265,000

Transfer from the Central Planning Vote to part- fund the Island Plan Review

H&SS

H&SS

963,563

Consolidation of Minor Capital Projects to equipment and IT projects

NMSFB

NMSFB

3,530

Transfer from the Magistrates' Court Capital budget for cell improvement and the Jersey Legal Information Board

H&SS

T&R – PHD

82,000

Transfer from the Central Planning Vote to the Oncology Unit to fund a feasibility study

Housing

Housing

500,000

Transfer from the Housing Rolling Vote to fund the demolition of Ann Court

  1. Carry forwards

Total 2008 Year End Carry Forwards of £5,448,880 were approved by the Minister  (MD-TR-2009-0061),  following  discussions  with  the  Council  of Ministers (Table (4) below refers).

Table (4) Carry forwards

Department

£

Chief Minister

1,020,000

EDD

852,318

ES&C

1,725,446

H&SS

22,495

Home Affairs

2,560

Soc Sec

340,000

T&TS

208,180

T&R

928,764

Probation

8,984

Bailiff 's Chambers

10,117

Law Officers'

52,721

Judicial Greffe

36,350

Lieut. Governor

7,266

Data Protection

19,786

Overseas Aid

24,959

Comptroller & Auditor General

175,000

Viscounts

13,934

Total

£5,448,880