Annual Report of Findings 2024

Background

As Comptroller and Auditor General (C&AG), Lynn Pamment CBE is responsible for public audit in Jersey.

Her responsibilities relate to the financial statements of the States of Jersey and other entities as well as wider aspects on the use of public funds.  The C&AG has specific duties under the Comptroller and Auditor General (Jersey) Law 2014 to consider and report on:

• • general corporate governance arrangements
  • the effectiveness of internal control including financial management
  • whether resources are being used economically, efficiently and effectively; and
  • actions needed to bring about improvement, where improvement is needed.

Scope

This report summarises the C&AG’s 2024 findings and recommendations as well as the status at 31 December 2024 of C&AG recommendations that have been accepted by the Government for action but not yet implemented.

Conclusions

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.

Recommendations that remain open represent opportunities for improvement that are not being fully realised. This is also true for recommendations that are accepted but not implemented and are closed without due consideration of the risk associated with non-implementation.

The C&AG recognises that Jersey is a leading jurisdiction in the way in which it tracks the implementation of C&AG recommendations.  Lynn Pamment is also pleased to see an ongoing reduction in the number of open recommendations.  However there are still too many recommendations that date back a number of years and are yet to be implemented by the Government.  The C&AG encourages the Government to take action to tackle the identified opportunities for improvement on a more timely basis