Comptroller and Auditor General for Jersey
| Office overview | |
|---|---|
| Formed | 2005 |
| Headquarters |
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| Annual budget | £902,500 (2010) |
Office executive |
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| Website | http://www.jerseyauditoffice.je/ |
The Comptroller and Auditor General (C&AG) is the independent public auditor of Jersey. The office is supported by the Jersey Audit Office, which was established in 2005. Its remit includes auditing financial statements and examining the use of public funds, including internal financial control, value for money and corporate governance.[1]
Appointment and independence
The office is continued by the Comptroller and Auditor General (Jersey) Law 2014. The C&AG is appointed by the States Assembly on a proposition by the Chief Minister of Jersey and the chair of the Public Accounts Committee, after taking account of the views and recommendations of the Jersey Appointments Commission.[2] The appointment is for a fixed term of seven years and cannot be extended.
The 2014 Law provides that the C&AG may not be directed on how any function of the office is to be carried out, although the C&AG must liaise with and attend meetings of the Public Accounts Committee.[3]
Functions
The C&AG provides independent assurance to the States Assembly that Jersey's public finances and specified public funds are regulated, controlled, supervised and accounted for in accordance with the relevant legislation.[4] The office also reports on corporate governance, internal controls, internal audit, economy, efficiency and effectiveness in the use of resources, and actions needed to bring about improvement.
An example of the C&AG's wider value-for-money work is the 2026 report on the States of Jersey Fire and Rescue Service, which examined how the service used resources to manage risk and deliver an efficient, effective and economic service. The report found that the service had identified a large number of extreme risks associated with operating at current levels, and made recommendations on risk management, strategic planning, performance indicators, use of growth funding and ministerial oversight.[5] The Jersey Evening Post described the audit as finding that the service lacked capacity and capability to deliver its legal duties safely, while the Minister for Justice and Home Affairs said the department welcomed the audit and would make a formal response.[6][7]
The C&AG is responsible for ensuring that the annual financial statement of the States is audited, and may report on independently audited States bodies and States-aided independent bodies.[8]
Reports made by the C&AG are provided to the Greffier of the States and laid before the States. If the C&AG suspects criminal activity while carrying out an audit or report, the matter must be reported to the Attorney General of Jersey.[9]
In her 2025 Annual Report of Findings, Lynn Pamment reported that 98 C&AG recommendations remained open at 31 December 2025, including some dating from a report published in 2014, and said there was scope for the Government to implement recommendations more fully and promptly.[10][11]
Office holders
| Office holder | Years |
|---|---|
| Christopher Swinson OBE | 2005–2012 |
| Vacant[12] | 2012–2013 |
| Karen McConnell[13] | 2013–2019 |
| Lynn Pamment CBE[14] | 2020–2026 |
| Paul Dossett[15] | 2027–2033 |
Christopher Swinson resigned in June 2012, after reporting on the failed proposed acquisition of Lime Grove House as a headquarters for the States of Jersey Police.[16][17]In September 2012, the States Assembly rejected a proposition calling for an inquiry into the circumstances of his resignation.[18]
See also
Public Accounts Committee (Jersey)
External links
References
- ↑ "About Jersey Audit Office". Jersey Audit Office. Retrieved 25 June 2026.
- ↑ "Comptroller and Auditor General (Jersey) Law 2014". Jersey Legal Information Board. arts. 2–4. Retrieved 25 June 2026.
- ↑ "Comptroller and Auditor General (Jersey) Law 2014". Jersey Legal Information Board. art. 17. Retrieved 25 June 2026.
- ↑ "Comptroller and Auditor General (Jersey) Law 2014". Jersey Legal Information Board. art. 11. Retrieved 25 June 2026.
- ↑ "Fire and Rescue Service". Jersey Audit Office. 6 March 2026. Retrieved 25 June 2026.
- ↑ Morel, Daisy (6 March 2026). "Fire service audit uncovers "extreme risks"". Jersey Evening Post. Retrieved 25 June 2026.
- ↑ "Statement from the Minister for Justice and Home Affairs". Government of Jersey. 6 March 2026. Retrieved 25 June 2026.
- ↑ "Comptroller and Auditor General (Jersey) Law 2014". Jersey Legal Information Board. arts. 12–14. Retrieved 25 June 2026.
- ↑ "Comptroller and Auditor General (Jersey) Law 2014". Jersey Legal Information Board. art. 20. Retrieved 25 June 2026.
- ↑ "Annual Report of Findings 2025" (PDF). Jersey Audit Office. 27 March 2026. pp. 6–7, 24–27. Retrieved 25 June 2026.
- ↑ Bailey, Christie (27 March 2026). "No government action on decade-old audit warnings, finds watchdog". Jersey Evening Post. Retrieved 25 June 2026.
- ↑ Adopstar (2 July 2012). "Spending watchdog walks out". Jersey Evening Post. Retrieved 25 June 2026.
- ↑ Team, Bailiwick Express News (5 March 2019). "Government spending watchdog to step down". Bailiwick Express News Jersey. Retrieved 25 June 2026.
- ↑ "States Assembly - Comptroller and Auditor General". States Assembly. Archived from the original on 25 May 2025. Retrieved 25 June 2026.
- ↑ Bailey, Christie (13 March 2026). "New public spending watchdog appointed as audit law updated". Bailiwick Express News Jersey. Retrieved 25 June 2026.
- ↑ "States of Jersey Financial Report and Accounts 2012" (PDF). States of Jersey. 17 June 2013. p. 56. Retrieved 25 June 2026.
- ↑ "Review into the proposed acquisition of Lime Grove House". Jersey Audit Office. 22 May 2012. Retrieved 25 June 2026.
- ↑ "States 'no' to an inquiry into Swinson resignation". Jersey Evening Post. 12 September 2012. Retrieved 25 June 2026.