States of Jersey Law 2005: delegation of functions – Minister for Treasury and Resources – Delegated Authority July 2025

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 £50 million.

Treasurer of the States to agree short-term drawdowns from the Revolving Credit Facility up to £180 million as additional overdraft.

The Government Plan 2024-2027 included a provision which  allowed  use  of  the  Revolving  Credit  Facility (RCF)  to  minimise  costs  relating  to  short-term borrowing.

The total delegated authority equals up to £230m of overdraft facilities.

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 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.

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 approval of the annual programme of commemorative currency designs and the issue of individual coins within this programme to the Treasurer of the States.

Function delegated and scope of delegation:

This delegation enables the Treasurer of the States to approve the annual programme of commemorative currency designs and 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 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 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 of delegation:

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

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 scope of delegation:

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 of delegation:

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