States of Jersey Law 2005: delegation of functions – Treasury and Resources – revised delegations February 2015.

Legislation:

Article 24A –  Estimates  to  be  provided  for  States-funded bodies; and

Article 24B – Estimates for the States Assembly.

Delegate:

Treasurer of the States, or in their absence, another person as nominated by the Treasurer.

Function delegated and scope of delegation:

To enable the preparation or monitoring of the Medium Term Financial Plan and Budget, the Law enables the Minister to request that estimates and such other information be provided by  States-funded  bodies  (including  ministerial  and  non- ministerial bodies and the States Assembly) for one or more financial years or for any other period.

The  Minister  may  specify  the  format  and  timescale  within which the aforementioned estimates should be provided.

Legislation:

Article 18 – Permitted variations of heads of expenditure; Sub- paragraphs (1) and (2) refer.

Delegate:

Treasurer of the States or, in their absence, another person as nominated  by  the  Treasurer,  to  agree  any  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.

The Treasurer of the States, or another person nominated by the Treasurer, to agree that funds can be transferred, without further approval by the Minister, in instances where there is a transfer of responsibility and administration of a service which has been agreed either –

 by the States under Article 29 of the States of Jersey Law  and  the  relevant  Ministers  (or  the  Accounting Officer in the case of a non-ministerial States-funded body) agree in respect of the funds to be transferred; and/or

 there has been a transfer of functions or services from one States-funded body to another (apart from those approved by the States in the above bullet point) and the relevant Ministers (or Accounting Officer in the case of a non-ministerial States-funded body) agree in respect of the funds to be transferred.

Authority is delegated to the Treasurer of the States or, in their absence,  another  person  as  nominated  by  the  Treasurer,  to agree  any  non-contentious  transfers  between  heads  of expenditure up to £1,000,000.

The Treasurer of the States, or a person nominated by the Treasurer, to agree any non-contentious transfers from a head of expenditure (capital or revenue) to contingency expenditure, either within or after the end of the relevant financial year.

All such decisions must be included in the 6 monthly report presented to the States.

Function delegated and scope of delegation:

These paragraphs of Article 18 of the Law enable the Minister to approve the transfer of funds from one head of expenditure to another to comply with accounting standards, where there has been an approved transfer of functions or services, for any transfer from one head of expenditure not covered by the two aforesaid reasons, or where there is a transfer into contingency.

Legislation:

Article 19 – Adjustments for variations in income; Paragraph (1) refers.

Delegate:

Treasurer of the States or, in their absence, another person as nominated by the Treasurer, to approve –

• in all non-contentious cases where any such additional income matches additional expenditure; or

• additional income 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  £500,000  for  a  States trading operation and £100,000 for all other 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:

This  paragraph  of  Article 19  of  the  Law  empowers  the Minister  to  authorise  a  States-funded  body  to  use  any additional income it may generate over and above the estimate

approved by the States in the Medium Term Financial Plan.

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 £500,000 for a States  trading  operation  and  £100,000  for  all  other 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.

Legislation:

Article 18 – Permitted variations of heads of expenditure; Paragraph (5) refers.

Delegate:

Treasurer of the States or, in their absence, another officer nominated  by  the  Treasurer  of  the  States,  to  agree  non- contentious requests for the use of sale proceeds where the net balance over the residual value of the asset sold is equal to or less than £100,000.

Accounting Officers to make use of up to £5,000 of income from  the  sale  of  an  asset  where  the  net  balance  over  the residual value of the asset sold is £5,000 or less.

Function delegated and scope of delegation:

This paragraph of the Law empowers the Minister to authorize a States-funded body to make use of income from the sale of an asset for revenue expenditure or a specified capital project.

Legislation:

Article 22 –  Minister  and  Treasurer  may  be  authorized  to borrow; and

Regulation 9 –  authorizes  the  Minister  to  make  certain borrowings in the name of, and on behalf of, the States. Regulation 10 – allows the Minister to delegate their power to borrow on behalf of the States to the Treasurer.

Delegate:

Treasurer of the States to agree short-term bank overdrafts/ overdraft facilities and temporary loans, within the parameters set in the Law, 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. (Treasurer is not able to delegate their borrowing responsibilities to any other officers.)

Function delegated and scope of delegation:

Both the Law and Regulations allow the Minister to delegate (where  they  so  wish)  to  the  Treasurer  minor  borrowing transactions which, in summary, include –

• short-term  bank  overdrafts/overdraft  facilities  and temporary  loans  (these  must  not  exceed  more  than 25% of the previous year's income from taxation);

• other minor borrowing – up to £1 million in any one transaction in a financial year, so long as the total amount borrowed does not exceed £3 million in that year, the total amount outstanding in this way does not exceed  £20 million,  and  with  all  such  borrowing having a maximum repayment period of 10 years;

• borrowing  for  a  States  trading  operation  where additional income or tangible savings arising from the underlying  expenditure  meet  the  costs  of  the borrowing;

• other parameters specifically agreed by the States.

Legislation:

Article 27 – Returns of States trading operations to be agreed; Paragraphs (1) and (2)(a)–(d) refer.

Delegate:

Treasurer of the States or, in their absence, another person as nominated  by  the  Treasurer  of  the  States,  to  request  the necessary estimates from the States trading operations.

Function delegated and scope of delegation:

These  paragraphs  empower  the  Minister  to  request  States trading  operations  to  enter  into  discussions  and  provide estimates in respect of the business activities for one or more financial  years  or  any  other  period.  The  estimates  should include income and expenditure, estimated contribution to the income of the States, estimate of any surplus of income over expenditure or estimated deficit, to be debited to trading fund and shall take into account capital expenditure details.

Legislation:

Article 33 – Treasurer to open bank accounts; Paragraphs (1) and (4) refer.

Delegate:

Treasurer  of  the  States  to  carry  out  this  function  without recourse to the Minister, provided that any bank selected is licensed for banking services in Jersey by the Jersey Financial Services Commission.

Function delegated and scope of delegation:

These paragraphs allow the Treasurer to open, operate and maintain  bank  accounts  with  a  bank(s)  approved  by  the Minister for the operation of the Consolidated Fund, and for the proper administration of this or any other Law.

Legislation:

Article 33 – Treasurer to open bank accounts; Paragraph (3) refers.

Delegate:

Treasurer of the States or, in their absence, another officer as nominated  by  the  Treasurer  of  the  States,  to  approve  all rechargeable and stock accounts.

Function delegated and scope of delegation:

This paragraph empowers the Minister to agree that money in the Consolidated Fund may be used to incur expenditure that will subsequently be recharged – for example, the approval of stock accounts and other rechargeable accounts.

Legislation:

Article 34 – Financial Directions.

Delegate:

Treasurer of the States or, in their absence, another person as nominated by the Treasurer, to issue Financial Directions that the Treasurer deems to be required. (This authority shall not extend  to  those  Financial  Directions  which  propose  the delegation of responsibility from the Minister to an officer without the Minister having already agreed those delegations.)

Function delegated and scope of delegation:

This  Article  enables  the  Treasurer  of  the  States  to  issue Financial Directions with the approval of the Minister.

Legislation:

Articles 37 and 38A – Appointment of Accounting Officers.

Delegate:

Treasurer of the States or, in their absence, another person as nominated  by  the  Treasurer,  to  appoint  another  or  an additional Accounting Officer in uncontentious circumstances where  it  is  necessary  or  expedient  to  do  so.  The  same delegation  to  apply  to  the  appointment  of  an  Accounting Officer for a States fund, States income, taxation income or money forming part of a trust fund.

Function delegated and scope of delegation:

These Articles enable the Minister to appoint –

• a  person  other  than the  States-funded  body's  Chief Officer as its Accounting Officer; and

• an additional accounting officer for a States-funded body;

a person as accounting officer for a States fund, States income, taxation income or money forming part of a trust fund.

Legislation:

Schedule 2 –  Article 2 –  participation  of  persons  or  bodies with connections to the States in the States' mutual insurance arrangements.

Delegate:

Treasurer of the States or, in her absence, another person as nominated by the Treasurer, to permit persons or bodies that appear to be connected with the States to participate in the States'  mutual  insurance  arrangements  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:

Regulation 18 – prescribes the bank accounts that may be used for trust money.

Delegate:

Treasurer  of  the  States  to  carry  out  this  function  without recourse to the Minister, provided that any bank selected is licensed for banking services in Jersey by the Jersey Financial Services Commission.

Function delegated and scope of delegation:

This Regulation states that Trust money should be held in a bank account with a bank or banks approved by the Minister (unless a Trust document specifies a certain bank).

Legislation:

Regulation 22.

Delegate:

Treasurer of the States or, in their absence, another person as nominated  by  the  Treasurer  of  the  States  for  any  further approvals  under  Article 22(2)  of  the  Public  Finances (Transitional  Provisions)  (No. 2)  (Jersey)  Regulations  2005 where the amount concerned is £100,000 or less.

Function delegated and scope of delegation:

Money standing to the credit of the trading fund of a States trading operation may also be used, with the approval of the Minister, for a capital project of the trading operation if –

1. the amount approved by the States for the project as part of the Budget has proved to be insufficient; or
2. the project arises from a contingency that could not have  been  reasonably  foreseen  at  the  time  the estimates  of  the  States'  trading  operation  were submitted  to the  Minister  in  accordance  with Article 24A of the 2005 Law for inclusion as part of a Budget.

States decision:

Anti-Inflation Strategy (P.125/2000).

Delegate:

Treasurer of the States or, in their absence, another person as nominated  by  the  Treasurer  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%  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).

States decision:

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

Delegate:

The  Minister  delegated  approvals  of  individual commemorative currency designs to the Treasurer of the States and the Head of Treasury and Investment Management.

Function delegated and scope of delegation:

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

States decision:

Regulation of Public Sector Employees (P.67/1999).

Delegate:

Treasurer of the States or, in their absence, another person as nominated by the Treasurer of the States for agreeing non- contentious increases to States manpower.

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.

Delegate:

Responsibility  for  all  matters  relating  to  Jersey  Property Holdings is delegated to Deputy E.J. Noel of St. Lawrence , Assistant Minister for Treasury and Resources.

Legislation:

Standing Order 168.

Delegate:

Authority is delegated to Deputy E.J. Noel of St. Lawrence , Assistant Minister for Treasury and Resources, all powers and responsibilities  arising  under  Standing  Order  168,  with  no financial limits; and

Authority is delegated to the Accounting Officer or, in their absence,  to  the  Director  of  Estates  or  the  Business  and Programme Manager, Property Holdings, the power to approve the following actions –

• any  acquisition  or  disposal  of  land  or  property  on behalf  of  the  Public  for  a  consideration  up  to £500,000;

• any grant or acceptance on behalf of the Public of any servitude or right in, on, over or under land by way of gift or for amounts up to £500,000;

• the letting on behalf of the Public to any person or body for a term certain of any land or property for a rent payable on commencement of less than £50,000 a year;

• the rent on behalf of the Public from any person or body for a term certain of any land or property for a rent payable on commencement of less than £50,000 a year; and

• the renewal, extension or variation of any lease where the value is less than £50,000 a year.

Function delegated and scope of delegation:

This standing order applies to the following actions –

1. the acquisition, disposal, letting or rental of land on behalf  of  the  Public  of  Jersey  (other  than  the agreement of altered boundaries);

2. the agreement of boundaries, or of altered boundaries, on behalf of the Public of Jersey;
3. the  acquisition,  grant,  variation  or  cancellation  of rights or servitudes over land on behalf of the Public of Jersey;

(ca)  the renewal, extension, variation or cancellation of any lease of land on behalf of the Public of Jersey;

(cb)  the provision of consent, on behalf of the Public of

Jersey, to a land transaction that is not included in sub- paragraphs (a) to (ca);

4. the approval of plans for the construction or alterations of buildings where the work isto be funded wholly or partly by money voted by the States.

Legislation:

Standing Order 168 – Land transactions.

Delegate:

Responsibility for signing the contract is delegated to –

• Deputy E.J. Noel of St. Lawrence , Assistant Minister for  Treasury  and  Resources,  for  contracts  with  no financial limit;

• the Accounting Officer for contracts up to £1,000,000 or,  in  their  absence,  the  Director  of  Estates  or  the Assistant  Director,  Property  Holdings,  for  contracts with a value up to £1,000,000;

• the  Director  of  Estates  or,  in  their  absence,  the Assistant  Director,  Property  Holdings,  for  contracts with a value up to £500,000.

Power to authorize H.M. Attorney General and the Greffier of the States to pass any contracts on behalf of the Public of Jersey that may be necessary in relation to land transactions approved by the Minister or their delegates under Standing Order 168 is delegated to Deputy E.J. Noel of St. Lawrence , Assistant  Minister  for  Treasury  and  Resources,  or  the Accounting Officer or, in their absence, the Director of Estates or the Assistant Director, Property Holdings.

Function delegated and scope of delegation:

Signing of contracts on behalf of the Minister for Treasury and Resources  for  work  commissioned  by  Jersey  Property Holdings.

Signature of corporate contracts:

Signing of corporate contracts on behalf of the Minister for Treasury and Resources.

Delegate:

The Minister delegates the signing of all corporate contracts negotiated by Strategic Procurement for and on behalf of the States to the Treasurer of the States, with no financial limit.

Administering Jersey's international taxation Agreements:

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 the Comptroller of Taxes, the   Deputy  Comptroller  of  Taxes  (International  Tax Agreements), and the Adviser – International Affairs, to act for and on behalf of the Minister for Treasury and Resources 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. The Minister also authorises the Tax Information Exchange Officer and the Senior Manager – Tax Information Exchange Agreements, to process matters relating to tax information exchange.

Expenditure of the Treasury and Resources Department:

Expenditure of all amounts approved by the States Assembly for the Treasury and Resources Department.

Delegate:

The Minister delegates authority to the Treasurer of the States to spend up to the amounts approved by the States Assembly for the Treasury and Resources Department.