Background
The States of Jersey have a range of Non-Ministerial Departments. These are non-executive and legal departments that form part of the public service though sit outside of the government department structure. They are individual bodies that vary in size, have diverse, distinct and important roles and operate under different legislation. Reflecting their role and statutory provisions, Chief Officers are accountable directly to the States Assembly rather than to Ministers. The expenditure of Non-Ministerial Departments for 2025 is shown in Exhibit 1.
In addition to revenue expenditure there have been a number of capital projects undertaken by the non-ministerial departments as shown in Exhibit 2.
In 2019 the then Comptroller and Auditor General (C&AG) undertook a review of Non-Ministerial Departments. The review evaluated the arrangements for governance and accountability of Non-Ministerial Departments, including differences in arrangements between Non-Ministerial Departments; and evaluated the effectiveness of support services to Non-Ministerial Departments and the scope for improvement, including through collaboration. The report contained 15 recommendations.
Scope
Objectives of this audit
The audit’s overall objective is to evaluate how the States of Jersey Non-Ministerial Departments use their resources to manage risk, and to ensure they deliver an efficient, effective and economic service.
Scope
The audit scope will include all Non-Ministerial Departments with the exception of the Office of the Comptroller and Auditor General and the Probation and After-Care Service. A separate C&AG audit of the Probation and After-Care Service has been planned for 2026.
Audit approach
This audit will use a:
- results-oriented approach (are the non-ministerial departments meeting stated objectives and ambitions?); and
- system-oriented approach (are robust systems / processes in place for non-ministerial departments to support performance and value for money?).
The audit will commence with an initial documentation request. The findings of the document review will be followed up by interviews with key officers and potentially with other stakeholders.
The audit will also include a survey of accountable officers within Non-Ministerial Departments.
The audit will commence in May 2026.
The detailed work will be undertaken by affiliates engaged by the C&AG.
Audit criteria
The criteria to be used for this audit are set out below.
