The C&AG’s responsibilities are to provide independent, robust assurance about the stewardship of public funds by:
- reporting to the States Assembly on the effectiveness of internal control, general corporate governance arrangements and economy, efficiency and effectiveness (‘value for money’); and
- appointing auditors of the accounts of the States (including the Social Security Fund, the Social Security (Reserve) Fund, the Health Insurance Fund and the Long-Term Care Fund) and certain other specified entities.
Background
The C&AG’s responsibilities are exercised through the JAO and are summarised in Exhibit 1.
Exhibit 1: Responsibilities of the C&AG
Audit is not a substitute for the responsibilities of those providing public services. It is for them to ensure that public business is conducted in accordance with the law and proper standards, that public money is safeguarded, that public funds are properly accounted for and that economy, efficiency and effectiveness are secured.
Scope
This report summarises the C&AGs 2025 findings and recommendations as well as the status at 31 December 2025 of C&AG recommendations that have been accepted by the Government but not yet implemented.
Conclusions
Key Findings
Unqualified audit opinions were issued on the 2024 financial statements for all entities to whom the C&AG appoints auditors. This included the States of Jersey. The C&AG issued her certificate on the States of Jersey Group 2024 Annual Report and Accounts on 30 April 2025.
In total, the six reports issued in 2025 identified 74 new recommendations (eight reports issued in 2024 identified 77 recommendations). In 2025 the C&AG noted 14 areas of work planned by the States that she considered should be prioritised (19 areas of work in 2024) and 14 areas for consideration by the States (18 areas for consideration in 2024).
The Government agreed or partly agreed 69 of the 74 2025 recommendations (68 of 77 recommendations in 2024). Five recommendations were rejected (nine recommendations in 2024). A total of 26 action plans were put in place to implement the agreed and partly agreed recommendations, with planned implementation dates ranging from December 2025 to September 2026.
At 31 December 2024 the Government identified 95 recommendations that had not been implemented at that time, with 66 action plans in place to deliver these recommendations. During 2025, the 69 agreed or partly agreed recommendations were added to the Government’s monitoring system. A total of 66 recommendations were recorded as closed during the year. This includes 12 recommendations from the 2025 reports where the Government categorised its response as ‘agreed in principle’ but noted that no further or additional action was required.
As part of the JAOs 2025 programme of work, the C&AG followed up on the implementation of recommendations and actions which together encompassed 129 specific recommendations. Lynn Pamment CBE has concluded that the Government continues to tend to mark recommendations as closed before actions have been fully implemented.
Most of the recommendations closed in 2025 were closed later than the original target date. The mean average for closure was 1.7 years after the date of publication of the report with the median being one year after the date of publication of report. While 48% of the open recommendations relate to 2025 reports, open recommendations yet to be implemented also date back as far as a C&AG report published in 2014.
That said, the G&AG has identified some examples in this report where Government has successfully implemented previous recommendations with improvements made to financial management and internal control, governance and value for money.
At 31 December 2025 when aligned to the C&AGs areas of responsibility, of the 98 open recommendations, 31% relate to corporate governance arrangements (29% at 31 December 2024), 33% relate to internal control (33% at 31 December 2024), 8% relate to financial management (11% at 31 December 2024) and 29% relate to value for money (27% at 31 December 2024).
Key areas for improvement yet to be actioned include:
- strategy development and implementation for technology, education services and Health and Care Jersey (HCJ) workforce
- project and programme management disciplines
- arrangements for critical infrastructure resilience
- commissioning arrangements
- estates management
- staff policies and procedures; and
- oversight and decision making arrangements.
Conclusion
C&AG recommendations are made to improve corporate governance, value for money, financial management and internal control. When recommendations are implemented, benefits are delivered and risks are reduced.
The C&AG is encouraged that Government documents and tracks its implementation of her recommendations. There is scope to ensure that action is taken on a more timely basis to implement the recommendations in full and to deliver the associated benefits.
