Wednesday 22 December 2021 - Report

C&AG recommendations tracker

Topics: Public Audit

Departments: Office of the Chief Executive

Sector: All

Report - Tracking C&AG Recommendations - 22.12.2021

Report: pdf (502.95 KB)

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The Code of Audit Practice issued by the Comptroller and Auditor General (C&AG) in November 2020 (Section 5) states that the C&AG shall, as part of their annual programme:

  • assess the adequacy of arrangements for considering their recommendations and those of audit firms they appoint and, where it is decided to accept recommendations, the arrangements for monitoring their implementation
  • on a sample basis, evaluate the implementation and/or impact of previous recommendations made by them or audit firms they appoint; and
  • report the results of their work.

The States of Jersey, independently audited States bodies and States aided independent bodies have a duty to:

  • consider recommendations made by the C&AG and auditors appointed by the C&AG
  • determine whether to accept recommendations and, if so, what action to take
  • monitor implementation of agreed audit recommendations and the impact secured; and
  • take corrective action where appropriate.


This considered the arrangements made by the States of Jersey to monitor and implement agreed recommendations made by the C&AG. It did not consider:

  • the implementation of recommendations by States controlled and States established entities; or
  • the implementation by the States of Jersey of recommendations made by other auditors such as external auditors and the internal audit function.

The review was designed to provide assurance as to the arrangements for tracking recommendations. It did not focus on or provide assurance on whether individual recommendations have been implemented.


The States of Jersey are ahead of many other jurisdictions in implementing arrangements to track C&AG and PAC recommendations. Good progress has been made in identifying the recommendations that have not yet been implemented and the reasons why.

There remains however a large number of agreed recommendations that have not been implemented, many of which are significantly overdue. There needs to be a continued focus on timely implementation with the aim of reducing the number of ‘open’ and overdue recommendations.

Ultimately, the focus should not just be on the Tracker and associated quantitative reporting, but rather about ensuring an appropriate organisational culture that encourages, and ultimately ensures, more timely, effective and appropriate implementation of recommendations. This will help ensure improved governance, value for money and service delivery.


Associate Member of EURORAI - a cooperation project between public sector supervisory bodies in Europe