States of Jersey Law 2005: delegation of functions – Treasury and Resources – revised delegations April 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 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 2 aforesaid reasons, or 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 authorise 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 the 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 out in the Law, for 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;

• an additional Accounting Officer for a States-funded body; and

• 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 their 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 when 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).

Legislation:

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 employment (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 of the Standing Orders of the States of Jersey.

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, for the power to approve the following actions –

• any acquisition or disposal of land or property on behalf  of the  Public  for a  consideration  of  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 of 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);

(d) the approval of plans for the construction or alteration of buildings  where  the  work  is  to  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  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 authorise the Attorney General and the Greffier of the States to pass any contracts on behalf of the Public of Jersey that may be necessary in regard 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  any  officer  acting  as Comptroller  of  Taxes,  the   Deputy  Comptroller  of  Taxes (International Tax Agreements), the Senior Manager – Tax Information  Exchange  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 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.