States of Jersey Law 2005: delegation of functions – Treasury and Resources – revised delegations November 2016.

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.

Functions 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.

Functions 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 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.

Functions 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.

Functions 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 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).

Functions 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.

Functions 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.

Functions delegated and scope of delegation:

These paragraphs allow the Treasurer to open, operate and maintain bank accounts with a bank or banks 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.

Functions 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.)

Functions 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.

Functions 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 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.

Functions 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.

Functions 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.

Functions 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.

Functions 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.

Functions 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.

Legislation:

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.

Functions 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  ministerial shareholder functions is delegated to Connétable J.M. Refault of St. Peter , Assistant Minister for Treasury and Resources.

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,  any  officer  acting  as   Deputy Comptroller  of  Taxes,  any  officer  acting  as  Director – International Tax 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.

Legislation:

Powers under the Public Finances (Jersey) Law 2005.

Delegate:

Assistant Minister for Treasury and Resources, Connétable J.M. Refault of St. Peter .

Functions delegated and scope of delegation:

The Minister delegated, in the event of his absence or incapacity, all of the functions conferred on or vested in the Minister by or under the Public Finances (Jersey) Law 2005, including those contained in Regulations approved under that Law, and Financial Directions.

Legislation:

Standing Orders 17, 19 and 35.

Delegate:

Assistant Minister for Treasury and Resources, Connétable J.M. Refault of St. Peter .

Functions delegated and scope of delegation:

All powers and responsibilities arising under Standing Orders 17, 19 and 35.

These Standing Orders apply to the following actions –

• Standing Order 17 – Notice of intention to make a statement on a matter of official responsibility
• Standing Order 19 – Who can lodge a proposition
• Standing Order 35 – Who may present a report or comment.