States Annual Report and Accounts 2023

Scrutiny review - Public Accounts Committee

Launch date: 17/05/2024

Review status: Hearings in progress

What is the review about?

The Annual Report and Accounts contain a breakdown of the activities and initiatives carried out by the different elements of the States of Jersey, including Government Departments, Non-Ministerial Departments, funds and some subsidiary companies.

The Annual Report provides information on how the Government of Jersey has performed over the course of the year in the context of its objectives ('the Performance Report') and on how the States is governed ('the Accountability Report'). It also provides information on the financial performance of the States of Jersey covering both assets and liabilities and income and expenditure.

Rationale for a Review

The States Annual Report and Accounts is effectively the culmination of a Government Plan year and, therefore, reports on the successes or otherwise of the projects and programmes agreed within the financial envelope by the States Assembly for that year. As other Scrutiny Panels conduct reviews of proposals by Ministers within the Government Plan, the PAC ensures that this is retrospectively examined to identify whether or not priorities have been delivered and outcomes achieved. Furthermore, it is important to assess the following matters:

  • Whether the performance reporting presents clearly the Government's aims, activities, functions and performance.
  • Whether the reported risks and mitigations have been clearly articulated 
  • The transparency and timeliness of the overall report.
  • Whether consideration has been given by the States of Jersey to the recommendations of the External Auditors (Mazars), previous recommendations from the Comptroller and Auditor General and previous recommendations of the PAC.
  • Consideration of changes to the Annual Report and Accounts and rationale for doing so.
  • References and linkages within the report
  • Special payments made during 2023.

This is the third set of accounts to be audited by Mazars (as appointed by the Comptroller and Auditor General) and the Committee will be examining whether there has been implementation of any financial practices arising from previous audited accounts undertaken by Mazars.

Key issues

The Review will seek to address the following key issues:

  1. The accuracy, transparency and timeliness of the States Annual Report and Accounts 2023, including whether the Performance Report contained therein presents clearly the Government's performance. This also includes what changes will be made in the presentation of the 2024 accounts as a result of the change of Government in 2023 and how government will approach this.
  2. Follow up on previous recommendations made by the External Auditors of the States of Jersey, the C&AG and PAC in respect of the annual report and accounts, with special focus on improvements to internal IT controls, plans for full incorporation of States Owned Entities.
  3. To understand the rationale for special payments made within the 2023 Annual Report and Accounts.
  4. To assess the reporting of risk and mitigations thereof contained within the accountability report.


Review progress

​The PAC has launched its review on 17th May 2024 and will be collecting evidence in the coming weeks. A public hearing with the Treasurer of the States and Assistant Chief Executive will be held on Wednesday 5th June 2024. 

You can read the States Annual Report and Accounts 2023 here

Terms of reference


1.     To examine the content, reported performance, transparency, accessibility and timeliness of the States of Jersey Annual Report and Accounts 2023.

2.     To consider whether the Performance Report contained within the Annual Report and Accounts 2023 present clearly the States of Jersey's aims, activities, functions and performance. (including service performance measurements)

3.     To identify proposed changes to be made in the reporting of the 2024 Annual Report and Accounts as a result of the change of Government in January 2024, and examine the approach that will be taken to achieve these changes.  

4.     To examine the contents of the Accountability Report contained within the Annual Report and Accounts 2023 including reported risks and mitigations as well as remuneration reporting (including termination payments).

5.     To determine whether the States Annual Reports and Accounts 2023 incorporate the recommendations of the previous PAC Reports and recommendations of the External Auditors of the States of Jersey and Comptroller and Auditor General, with special focus on:

  • Internal Information Technology Controls
  • Full Incorporation of States Owned Entities to the Group Report and Accounts.
  • Special Payments made in 2023.
  • Economic Development and Health and Community Services related spend and performance.



Submissions


Transcripts

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