The Comptroller and Auditor General (C&AG) is responsible for public audit in Jersey.
The Comptroller and Auditor General (Jersey) Law 2014 requires the C&AG to provide the States with independent assurance that the public finances of Jersey are being regulated, controlled, supervised and accounted for in accordance with the Law.
The responsibilities of the C&AG, fulfilled through the Jersey Audit Office (JAO), relate to the accounts of the States of Jersey and certain other States entities (on which opinions are given) and wider aspects of the use of public funds. The C&AG has a duty to consider and report on:
Headed by Lynn Pamment, Comptroller and Auditor General, the JAO Team also comprises a Deputy, Communications and Administration function, as well as contract staff and Affiliates, who are engaged to provide specialist knowledge and experience where required.
The JAO’s programme is formalised in an Audit Plan, which provides both an annual audit timetable and an indicative audit plan for the next three years.