R.73/2023

Our purpose

Our purpose as the Government of Jersey is to serve and represent the best interests of the Island and its citizens. In order to do this, we must:

Provide strong, fair and trusted leadership for the Island and its people

Deliver positive, sustainable economic, social and environmental outcomes for Jersey Ensure effective, efficient and sustainable management and use of public resources Ensure the provision of modern and highly valued services for the public.

Contents

How to use the Annual Report and Accounts  4 Chief Minister s Foreword   10 Minister for Treasury and Resources Foreword  12 Part 1 Performance Report  14

CEO Report on Performance in 2022 15 Community Wellbeing   34 Economic wellbeing  46 Environmental Wellbeing  55 Appendix 1 - Financial Review   71 Appendix 2 - Sustainability Report  107

Part 2 Accountability Report  133

Corporate Governance Report 134 Remuneration and Staff Report  172 Political Accountability Report   192 Independent auditor s report to the Minister for Treasury and Resources 216 Report of the Comptroller and Auditor General to the States Assembly 228

Part 3 Financial Statements  230 Part 4 Notes to the Accounts  235

How to use the Annual Report and Accounts

Structure of the Annual Report and Accounts

The Annual Report and Accounts is made up of the following Parts:

Part 1: Performance Report sets out a summary of the financial performance of the States of Jersey Group and the performance of the Government of Jersey.

Appendix 1: Financial Review sets out detailed information on the financial performance of the States of Jersey Group.

Appendix 2: Sustainability Report sets out detailed information on the sustainability work of the States of Jersey Group.

Part 2: Accountability Report sets out information on the composition and organisation of the States of Jersey Group and its governance structures, and how they support the achievement of the States' strategic objectives. It also includes the Remuneration and Staff Report and

a breakdown of actual spend against the budgets approved by the States Assembly in the Government Plan.

Part 3: Financial Statements are the audited statutory financial statements for the States of Jersey Group. The accompanying notes in Part 4 provide further breakdowns and explanation of the income, expenditure and asset and liabilities reported in the financial statements.

Part 4: Notes to the Accounts

Further and more detailed information can also be found at the separate document:

Annex: Government Department Annual Reports sets out the detailed information on the performance of the Government Departments.

2022 Election

The election of a new States Assembly took place in June 2022 and the new Council of Ministers was appointed on 11 July 2022.

This Annual Report and Accounts therefore covers approximately the final six months of the previous Council of Ministers (Chief Minister Senator Le FondrØ) and six months of the new Council of Ministers (Chief Minister Deputy Moore ) which was appointed on 11 July 2022.

In advance of the election, from 10 May until 11 July 2022, the Government of Jersey was subject to the pre-election period where government activity is conducted under specific rules which protect impartiality and mitigate against political advantage.

New Chief Executive Officer

Interim Chief Executive Officer, Paul Martin left at the end of his 12-month fixed term contract and on 1 February 2022, Suzanne Wylie took office as Chief Executive Officer and Head of

the Public Service. The CEO s role is principal advisor to the Council of Ministers and she

is accountable for the administration and general management of the public services and implementation of corporate and strategic priorities. As Principal Accounting Officer, she must also ensure the probity and regularity of the finances and that resources are used economically, efficiently and effectively.

Scope of the Annual Report and Accounts -

The States of Jersey Group and the Accounting Boundary

The requirements for the Annual Report and Accounts are set by the Jersey Financial Reporting Manual (JFReM), the technical accounting guide to the preparation of the financial statements for the States of Jersey Group.

States Assembly approved

Consolidated Fund

• Ministerial Departments

• Non-Ministerial Departments

• Jersey Overseas Aid Commission*

• General Revenue Income

Trading Operations

• Fleet Management

• Car Parking

• Strategic Reserve

• Stabilisation Fund •  States of Jersey

• Currency Fund Development Company Ltd

• Insurance Fund

• Loans Funds •  Andium Homes Ltd

• Tourism  •  Ports of Jersey Ltd Development Fund

• Lottery Fund

• Housing Development Fund

• Confiscations Funds

• Ecology Fund

• Jersey Reclaim Fund

• Climate Emergency Fund

• Fiscal Stimulus Fund

• Jersey Innovation Fund

• Technology Accelerator Fund

• Social Security Fund

• Social Security (Reserve) Fund

• Health Insurance Fund

• Long Term Care Fund

• Jersey Dental Scheme

The Annual Report and Accounts contains a wide variety of information on the performance and finances of the entities within the States of Jersey Group.

The majority of the entities within the States of Jersey Group, as set out below, fall within the Accounting Boundary as defined in the JFReM which is based on direct control of the entities as evidenced by the Government, Council of Ministers or a Minister exercising in-year control over operating practices, income, expenditure, assets of liabilities of the entity. The accounts presented in this report include all the entities shown as within the Accounting Boundary in the table below.

Entities consolidated within the States of Jersey Group accounting boundary

Government Departments Non-Ministerial Bodies Chief Operating Office Bailiff 's Chambers

For further information in regards to the accounting principles behind recognition of these entities are detailed in the accounting policy.  States of Jersey Development Company (and its subsidiaries)  

Andium Homes Limited (and its subsidiaries)  

Ports of Jersey Limited (and its subsidiaries)

Strategic Investments (not consolidated however elected to be held at Fair Value through other Comprehensive Income)

For further information in regards to the accounting principles behind recognition of these entities are detailed in the accounting policy. Jersey Electricity PLC

JT Group Limited

Jersey Waterworks Company Limited

Jersey Post International Limited

Minor Entities not consolidated but within the accounting boundary

There are a number of smaller entities which fall within the accounting boundary of the States of Jersey Group but which are not consolidated as they are immaterial to the financial statements as a whole. These are referred to as "Minor Entities" and comprise:

Government of Jersey London Office Jersey Sport Limited

The States of Jersey Group comprises, similar to other national governmental structures, a large, complex and diverse group of entities.

It is therefore worth highlighting that these entities provide a very broad array of public services and vary widely in size, scope, budget, roles, and responsibilities. Each entity also has its

own constitutional and/or legal identity, inter-relationships, governance and accountability arrangements.

This constitutional and structural complexity, together with the breadth of public services provided, presents a challenge when compiling an Annual Report and Accounts that is understandable, meaningful and proportionate in terms of scope, length and detail.

So, in order to help make further sense of this complexity:

Many matters within the Annual Report and Accounts are the responsibility of the Government of Jersey. Where that is the case reference is made to Government of Jersey . The Government of Jersey  refers to the Ministers and the Ministerial Departments.

Where this publication also covers the wider States of Jersey Group, or other entities or groups within the States of Jersey Group, references are made to the States of Jersey Group, and group of entities within the States of Jersey Group or the entity itself.

Many of the States of Jersey Group entities publish their own individual Annual Reports. Links to States of Jersey Group entities and other organisations and bodies can be found here.

Abbreviations used in Annual Report and Accounts

Minister

CM Chief Minister

MHC Minister for Housing and Communities

MEDTSC Minister for Economic Development, Tourism, Sport and Culture MCEDU Minister for Children and Education

MENV Minister for the Environment

MER Minister for External Relations

MHA Minister for Home Affairs

MHSS Minister for Health and Social Services

MID Minister for International Development

MINF Minister for Infrastructure

MSS Minister for Social Security

MTR Minister for Treasury and Resources

Department

CLS Customer and Local Services

COO Chief Operating Office

CYPES  Children, Young People, Education and Skills ECON Economy

ER External Relations

HCS Health and Community Services

IHE Infrastructure, Housing and Environment JHA Justice and Home Affairs

OCE Office of the Chief Executive

SPPP Strategic Policy, Planning and Performance T&E  Treasury and Exchequer

Chief Minister s Foreword

2022 was a year of change for Jersey,  and one that will sadly be remembered  for the tragedies that impacted our  community in December.

Deputy Kristina Moore

Chief Minister

Firstly, I wish to thank our emergency services personnel, healthcare workers, and wider public sector staff for their unwavering commitment in responding to December s major incidents. The investigations to determine what happened in each case will continue throughout 2023, and I appreciate everyone s ongoing hard work.

The new Government has been well supported since we entered office in July 2022. I am grateful to all those in the civil service who helped us to deliver on our 18 actions in the first 100 days of the newly formed Council of Ministers. It was the first time a Government had devised and delivered a 100 Day Plan and helped us to focus on immediate areas of need that had been highlighted to us by Islanders. We are currently experiencing a period of change in leadership following the announcement that our CEO Suzanne Wylie is to return to Northern Ireland. I am grateful to Suzanne for her professionalism, hard work and support, and wish her well for the future. We are moving quickly to consider the future of the CEO role, both in how it is structured and the next postholder. Our aim is to provide continued stability in order to deliver on our ambitious agenda.

Since the election in June 2022, and my appointment as Chief Minister, the Council of Minsters has made rapid progress in delivering and initiating necessary change in crucial areas of Government and the community, as identified by Islanders. We have also committed to greater transparency and engagement with the public. Our new Government Programme, consisting of our Strategic Priorities, Government Plan, Ministerial Plans and Delivery Plans ensures that the public have a clear framework against which to hold us accountable. Documents such as this are vital to report on and present information to the public.

Our overarching goal is for Jersey to be a community where everyone can thrive. To do this,

we have committed in our Strategic Plan to taking actions in seven priority areas. We are aiming to improve people s quality of life both for today and into the future, by ensuring our economy remains strong, that we plan for the future, and take care of our beautiful environment.

In addition, the Council of Ministers has identified three areas of relentless focus to drive forward our delivery on the priorities of the public:

Cost-of-living

Housing

Recruitment and retention

We have delivered focused support for those who are most vulnerable to the rising cost of living, together with other initiatives including the Community Cost Bonus and Parental Support Payment. This package put almost £15 million back into Islanders pockets by the end of 2022 and will continue to help those that need it most with a further £42 million in 2023.

On housing, we have committed to delivering the additional affordable accommodation we require in both St Helier and other parishes, as well as placing a greater focus on more open space and high-quality education and community facilities. This includes having the right infrastructure in place above and beneath ground to allow us to build the homes we need. We also committed to supporting first-time buyers with their purchases utilising the £10 million that was set aside for this very purpose.

To begin addressing our recruitment and retention challenges we have increased the minimum wage to £10.50 per hour and established a Population and Skills Working Group to consider our migration rules, supply lines, transport links, and the skills people need for the modern and future economy. The newly created Cabinet Office is identifying actions to ensure that the recruitment process in our public service is swift and efficient in order to employ the best people to deliver services for the public.

Tangible delivery is always the final, and hardest, step. We have now entered that phase and have a short window to achieve our objectives and deliver the improvements we need  a stable and skilled workforce, a growing economy and a prosperous property-owning democracy.

Deputy Kristina Moore

Chief Minister Date: 28 April 2023

Minister for Treasury and  Resources Foreword  

In an environment of ongoing economic  uncertainty, the 2022 Accounts show  continuing progress on our aims for Long- term finance sustainability and stability.   Deputy Ian Gorst

Minister for Treasury and Resources

I am pleased to present the 2022 Annual Report and Accounts which project a strong outlook for our Island. We must continue to shape policies which deliver a sustainable economy and ensure that the benefits of economic success can be shared across our community.

Our Finances are continuing to recover from COVID. We are in the enviable position of having repaid all borrowing relating to COVID during 2022. Expenditure has dropped from 2021 as spend on COVID unwinds however we have also needed to deal with a number of pressures, and this highlights the ongoing need to ensure driving value for money across all services.

The Cost-of-Living crisis has become the Treasury s number one priority, with swift action taken in 2022 and continuing measures in 2023.

Income has continued to show resilience with our General Revenues for the year totalling over £1bn for the first time, and as a result our Balance sheet remains strong.

We must remain consistent in supporting low, simple, and competitive taxes. Over the term of this Government Plan, we will continue to monitor the international roll out of the OECD global tax rules Pillars 1 and 2: ensuring that we preserve our commitment to global tax standards and maintaining our international tax competitiveness. Importantly, to steer us through the MONEYVAL assessment in 2023, which is crucial for the well-being of our economy and to protecting jobs in the Island.

In the wider global economy, the performance of investments has been challenging in 2022, and the Government portfolio is not immune. We have seen decreases in value; however, we are invested for the long-term, and have still seen good growth over 3 and 5 years, and have good, robust strategies to ensure strong returns for islanders in the medium to long term.

We have continued to invest in our Island, including through our wholly owned companies. Andium Homes invested £105m in the year in its capital programme for the delivery of additional homes whilst SoJDC invested a further £51m in the year in its capital programme.

The is a lot to be thankful for in the 2022 Accounts, with a positive position compared to expectations in the Government Plan. However, we face many challenges ahead, and must consider carefully how this can be of most benefit to the Island. The FPP have advised transfers to the Stabilisation Fund and Strategic Reserve to insulate the Island from future economic conditions.

Over the next four years, the Treasury and Council of Ministers will need to focus on the challenges facing our community and concentrate on the issues that matter to Islanders. Government must shape its policies to support a strong economy, ease the pressure on family budgets in these exceptional times, and ensure our success can be shared across the community.

We will not hesitate to announce further measures should there be a need. In a highly competitive world, our long-term economic success cannot be taken for granted and, to this end, we will continue to develop a sustainable economic framework within which we can create the right conditions to achieve Jersey s full economic potential in the face of varied global challenges.

The Public accounts are in a strong position to address challenges: We must protect our Island s future by achieving long term sustainability of our public finances, investing in health and education, and investing in our economic recovery and growth.

Deputy Ian Gorst

Minister for Treasury and Resources Date: 28 April 2023

Performance Report

Introduction

The Performance Report includes the following:

The Chief Executive Officer s Report

A summary of the financial performance of the States of Jersey Group A summary of performance of the Government of Jersey

Detailed performance analysis can be found at:

Appendix 1: Financial Review Appendix 2: Sustainability Report

Further information at department level can be found at:

Annex: Government Department Annual Reports Annual Service Performance Measures 2022

Performance in 2022

A Summary from the CEO and Head of the Public Service

Suzanne Wylie

Chief Executive

Introduction

I arrived in post early in 2022, taking over from Paul Martin, and set about leading the Public Service both in the final stages of the previous Government and in the early stages of this new Government.

Starting from the lead-in to the June 2022 elections, diverse teams came together to prepare the ground for an incoming new administration, ready to move forward with the entire government planning process, the implementation of the Chief Minister s 100 Day Plan, and the mini-budget to address the cost-of-living crisis.

I have been impressed by the calibre and dedication of my colleagues throughout the public services and our arm s length bodies, particularly in the face of continued pressures and unexpected events. These events included the tail-end of the pandemic response, the impacts of the war in Ukraine, the cost-of-living crisis, as well as the recent tragedies to affect the Island. The responses to these challenges in my view sum up what public service is all about, and demonstrate commitment to supporting Islanders.

The responses to the explosion at Haut du Mont and the loss of the fishing vessel L Ecume

II highlighted the close working relationships between the Government of Jersey, States of Jersey Police, Fire and Rescue and Ambulance Services, Andium Homes, Ports of Jersey, Parishes, businesses, charities, and volunteers. We are all indebted to their service at a time of unimaginable grief.

Performance Reporting

The annual Service Performance Measures for each department are being published online for the first time this year, with departmental commentary on their 2022 service performance included in the Annex Government Departmental Annual Reports.

Although the highlights are summarised in the following pages, I would encourage you to read the detail of these short departmental reports to understand the breadth and depth of the work that is undertaken, achievements made, the standard of service delivered, and the improvements in train. Performance reports for all departments are also published on www.gov.je each quarter.

In terms of overall performance of the public service, we are improving year-on-year in setting targets, measuring progress and demonstrating change. We regularly seek feedback from service users and received almost 8,000 responses to our surveys in 2022. Customer satisfaction scores were up from 2021 to almost 80%, and 4 out of 5 people surveyed said their interaction with government was easy or fairly easy . It is clear that, despite the challenges mentioned above, the majority of services to the public are still highly thought of by Islanders.

Budgetary Control

Despite the impact of inflation on supplies and contracts, for example, all departments met or came in under their budget targets, with the exception being Health and Community Services (HCS).

Additional money had to be reallocated to HCS, particularly towards the end of the year. This was due primarily to pressures on the department from increases in healthcare demand, including long term care, and a significant increase in costs during the period of high inflation.

It also became apparent during 2022 that the last year of the original rebalancing (efficiency) programme would not meet targets, particularly in the front-line services such as HCS and Children, Young People and Education Services (CYPES). This led to the new Government reconsidering the targets and setting out a four year programme for realising a total of £40m of savings, with a significant focus on targeted Value for Money Reviews.

Independent Covid Review

In the second quarter of 2022, I commissioned an Independent Covid Review, led by Sir Derek Myers, in response to a State s Proposition brought by ConnØtable Jackson . The review panel reported in September 2022. Whilst important lessons were identified and action is being taken forward under our resilience workstreams, the overarching conclusion was that the Government did a good job; the impact of the pandemic could have been much worse; and the Government s interventions helped to protect Islanders.

Capital Build Programme

A considerable number of projects were completed or progressed under the capital programme, including significant progress on the Sewage Treatment Plant, the Millbrook children s water park, further works at La Moye Prison, and the Les Quennevais skatepark. In addition we commenced the new Government Headquarters which is currently within budget and on time

to deliver for the summer of 2024. We have also made significant steps forward on the Inspiring Active Places programme with the completion of Springfield Stadium enhancements and the first stage of the Oakfield Sports project.

Despite the volatility in the economy and the effect this has generally had on costs of materials and contracts, there was no overspend within the capital programme. Further, the Corporate Programme Management Office (CPMO) made significant improvements in setting out key staging points for effective decision making and proportionate governance.

Whilst planning permission was granted for the Our Hospital Project in May 2022, the new Government undertook a review of the project as it became apparent that the existing project could not be developed within the agreed budget envelope. The review was carried out within a short space of time, and a new multi-site New Health Facilities project set in motion. The new project is based on the development of a hybrid, phased reprovision of healthcare facilities, which replaces the single-site Our Hospital project. This includes the main delivery sites at Overdale and Gloucester Street/Kensington Place, as well as other sites, with opportunities

to locate some services in other places. As part of the programme, the former Les Quennevais School health project is on track and due to deliver by the summer of 2024.

As referred to above, the new government headquarters building at The Parade will enable the Government of Jersey to consolidate staff and reduce dependence on multiple leasing arrangements, as well as freeing up buildings and sites for other purposes as staff move out. The new building will be built to BREAAM excellent standard, will significantly reduce energy use, and will reduce travel between buildings.

Systems

Work continued on the design of Integrated Technology Solution (ITS), which will replace some outdated systems and improve the efficiency of our systems for procurement, financial management, asset management and recruitment and training of our staff. Whilst these are largely internally facing systems, they will, when implemented effectively, mean that we can provide more efficient services to Islanders and business. The first phase of implementation went live in January 2023.

A number of critical cyber security improvements were also made throughout 2022, given increased threat levels.

Our Workforce

During the year, a significant focus was placed on moving forward the GoJ People Strategy, including the launch of a volunteering programme and the development of a number of diversity networks throughout government. This has meant that our people have been supporting the Island in a much wider way, and that GoJ is actively encouraging a more diverse workforce.

Departments across government continued to develop both their People and Culture Plans and their individual Workforce Plans, attempting to address some critical recruitment challenges such as healthcare staff, social workers, teachers and engineers.

Accountability and senior officer performance systems were improved throughout the year, to ensure a more effective focus on the delivery of priorities and value for money.

The table outlining staff numbers employed across the public service can be seen on page 184. It should be noted that, as previously reported in the press, there is an increase in the number of public servants between 2021 and 2022. The vast majority of these posts relate to key service delivery demands and moves to fill vacant posts. They include additional teaching assistants and teachers, additions in our blue light services, a developing public health function, and fixed term staff delivering the ITS programme.

Delivery Hub and Cabinet Office

As part of the Chief Minister s 100 Day Plan, the Cabinet Office was established at the

centre of Government. This brought together the parts of the civil service that support policy development, communications, ministerial offices, the CEO, people and digital services, project management and risk and audit. This aims to provide more effective support to Ministers to support them in developing policy and translating this into delivery.

A new Delivery Hub was set up within the Cabinet Office to assist with solving some of the more complex Island problems. An example of their work has been to improve recruitment and retention of some key posts in the most critical services, such as for teaching assistants and teachers. This approach is being rolled out for social workers and health workers.

Other Key Highlights

The Bridging Island Plan was unanimously adopted by the States Assembly in March 2022, providing the very important policy framework for ensuring the balance between needed development and protection of the Island s natural environment and heritage.

In the Autumn of 2022 the cost-of-living crisis was becoming evident and the Government responded with its mini-budget aimed at supporting those most in need through a 12% increase in Income Tax thresholds; a temporary reduction in Social Security contributions; doubling both the Cost of Living Temporary Support Scheme and the Community Cost Bonus; increasing income support components; temporarily increasing cold weather payments; and increasing the Old Age pension rate. I commend the Government, the Treasury, Social Security and Policy teams for delivering this support so quickly.

This Government has placed considerable emphasis on improving accessibility to decent

and affordable housing. During 2022, Customer and Local Services continued to develop the Housing Advice Service, which exists to provide enhanced advice and support to Islanders who require support with housing; a formal definition of homelessness was published to make sure that those in greatest housing need are able to access the support they require; a Vacant Homes Service was launched; and Andium continued to progress with a significant build programme.

Health and Community Services came under significant pressure throughout the year as

it continued to work within Covid guidelines for many months; faced allegations of poor behaviours and cultures in some parts; and responded to the publication of the Hugo Mascie- Taylor report on Clinical Governance that highlighted a lack of assurance in quality and safety. As a consequence, the Minister for Health and Social Services published a response setting out the improvements she expected to see implemented going forward. Additional budget was agreed in the Government Plan for a turnaround team to support the existing HCS team in bringing

about the needed improvements.

As CEO I was directly involved in the appointment of this turnaround team, which was well underway by the end of the year. The team began the process of fact finding and planning improvements which are being implemented alongside the internally-led Being Our Best Programme , involving staff from across the service. In addition, proposals for an HCS Board to oversee quality and safety, with the involvement of Non-Executive Directors, were initiated. An interim Chairperson was appointed as a first step.

We also continued to build on our public health work, including the use of the COVID Health Recovery Fund to fund work to better understand the health and wellbeing implications of the pandemic. Within CYPES, participation standards were published to ensure that we involve more young people in decision making.

2022 has also been a positive year for sustainability, both for Government and the wider States of Jersey Group. A Decarbonisation Unit was established and we are offsetting our carbon footprint, installing electric charge points throughout Jersey, using 4 million fewer litres of water, and have reduced our total print volume by 2.5%, amongst a raft of other sustainability measures. In terms of our Government of Jersey fleet, we made significant steps forward in the use of sustainable diesel and electrification.

In summary, I believe this report demonstrates that the wider public sector is delivering on the objectives set by the Council of Ministers as well as demonstrating an agility in dealing with the emerging pressures and incidents facing Islanders. Whilst there is still much to be done to demonstrate excellence in performance effectively across all of our Public Services, I am very proud of Jersey s public servants for what they delivered in 2022 and their commitment to their public service values, as we strive to provide modern, efficient, and value-for-money services to Islanders.

I commend the performance report to all interested parties. Yours

Suzanne Wylie

Chief Executive Date: 28 April 2023

Summary of the financial performance of the States of Jersey Group

For more information see Appendix [X] Financial Review

Group Income

6%

£92m

Group Expenditure

4%

£60m

£1,528m 2022 £1,435m 2021 £1,290m 2020

£1,590m 2022 £1,530m 2021

Group Balance Sheet - Net Assets

2%

£181m

£7,947m 2022 £8,128m 2021 £7,647m 2020

Group Surplus/Deficit

Summary of the financial performance of the States of Jersey Group (Continued)

States Assembly Approved Income

3%

£30m

States Assembly Approved Expenditure

2%

£15m

States Assembly Surplus

£155m Surplus

States of Jersey Group Financial Performance

SOJ Group

• Revenue £1.5 billion (up 6%)

• Expenditure £1.6 billion (up 4%)

• Losses from the revaluation of investments of £213 million compared to gains of £348 million last year

Highlights Include:

Net General Revenue Income £1,028 million. £30 million (3%) increase from 2021. Includes:

• Income Tax £720 million (up 12%)

• GST £118 million

(up 11%)

• Impôts and Stamp Duties £121 million (up 14%)

• Dividends £12 million (down 75%)

Department Net Expenditure £873 million. £15 million (2%) decrease from 2021. Includes:

• Staff Costs £512 million (up £35 million, 7%)

• Social Benefits Payments of £127 million (down £29 million, 19%)

Operating Surplus

£155 million. (£110 million in 2021)

Surplus after

depreciation £104 million. (£59 million in 2021)

Revenue spend on projects less net income from trading operations £35 million (£12 million in 2021)

Income £366 million. £33 million (10%) increase from 2021. Includes:

• £326 million of Social Security contributions excluding those from the States of Jersey (up 10%)

Expenditure £440 million. £35 million (9%) increase from 2021. Includes:

• Social Security contributory benefits £376 million (up 7%)

Net Operating Expenditure £74 million (£72 million 2021)

Investment losses of £239 million. (£326 million gains in 2021)

Net Expenditure £313 million. (£254 million net income in 2021)

Subsidiaries

Income £109 million.

£11 million (11%) increase from 2021. Includes:

• £58 million of rental income through Andium Homes (up 5%)

• £29 million of sales in Ports of Jersey including landing dues (up 38%)

Expenditure £111 million. £9 million (7%) decrease from 2021. Includes:

• £30 million of staff costs (up 15%)

• £29 million of financial returns to the States of Jersey from Andium Homes (down 5% from 2021)

• £18 million of premises and maintenance costs (up 16%)

Net Operating Expenditure £2 million. (£22 million in 2021)

(Rounding applied)

How Islanders' Money Is Used

Contributions (£214m) SOCIAL

SECURITY FUND

(Fund Balance £70m)

Contributions

(£41m)

HEALTH INSURANCE FUND

(Fund Balance £105m)

Long term  care charge (£71m)

LONG TERM CARE FUND

(Fund Balance £49m)

Tax and  other revenue

(£987m) CONSOLIDATED FUND

Returns from  States-owned  

Entities  (£41m)

SOCIAL SECURITY  (RESERVE) FUND

(Fund Balance £2,031m) £79m

Benefits

(£280m)

(£0m)

Benefits (£35m)

Benefits (£61m)

(£32m) Grant

Services and government administration

(£746m)

Benefits (£127m)

STRATEGIC RESERVE FUND

(Fund Balance £992m)

STABILISATION FUND (Fund Balance £0.6m)

CURRENCY FUND (Fund Balance £6m)

OTHER (Fund Balance £11m)

Summary of performance of the Government of Jersey

Introduction

The States Assembly and the Council of Ministers

The States Assembly, also known as the States of Jersey[1], is the parliament of Jersey. The States Assembly is responsible for: making new laws and regulations, approving the amount of public money to be spent every year, approving the amount of tax to be raised, and holding Ministers to account[2].

The States Assembly appoints the Council of Ministers. The Council of Ministers comprises the Chief Minister and eleven Ministers, and is supported by Assistant Chief Ministers who are appointed by the Chief Minister.

More information on the membership of the Council of Ministers during 2022 can be found at Accountability Report.

The purpose of the Council of Ministers is to serve and represent the best interests of the Island and its citizens. In order to do this, the Council of Ministers must:

Provide strong, fair and trusted leadership for the Island and its people

Deliver positive, sustainable economic, community and environmental outcomes for Jersey Ensure effective, efficient and sustainable management and use of public resources Ensure the provision of modern and highly valued services for the public.

The functions of the Council of Ministers collectively include co-ordinating the policies and administration for which they are responsible as Ministers, discussing and agreeing policy which affects two or more of them and prioritising executive and legislative proposals[3].

The Chief Executive Officer is the Chief Executive to the Council of Ministers. In this context, she is the principal advisor.

Each Minister is a corporation sole[4]. Their functions include carrying out their legislative responsibilities and, for the purpose of reaching policy decisions, providing policy direction

to officers, having given fair consideration and due weight to informed and impartial advice from such officers[5]. The senior officer in any administration of the States for which a Minister is assigned responsibility (usually the Chief Officer of a Government Department) is accountable to that Minister in respect of policy direction[6].

Performance Report Accountability Report Primary Statements Notes to the Accounts

The Government  Ministerial Accountability

of Jersey  Management Accountability CHIEF MINISTER

The Council of Ministers and

ministerial departments are

collectively referred to as the  MINISTER  MINISTER FOR  MINISTER FOR  MIENXISTTEERRN AFOL R  MEINCIOSTNEORM FI OC R  MINISTER FOR  MINISTER FOR  MINISTER FOR  MINISTER FOR Government of Jersey .  INMFRINAISSTTREURCFTOURR E ENVFIORRO NTHMEE NT HMOINMISET AEFRF FAOIRRS  TRREEASSOUURRYC AENS D  HCOOUMSMINUGN IATINEDS  ANRDE LFAINTAIONNCSIAL  STPOOURRTI SAMN ,D  CHEDILUDCRAETNI OANND  ASNHEDERASVOLICTCHEI SAL  SSEOCUCRIAITLY INDTEEVRENLOAPTIMOENNATL

DEVELOPMENT,

SERVICES

CULTURE

Following the approval of the

Government Plan 2023-26 the

structure of the Government of  CHIEF EXECUTIVE Jersey is:

CHILDREN,

 TREASURY  HEALTH AND  CUSTOMER

INFRASTRUCTURE, HOUSING  JUSTICE AND  CABINET  EXTERNAL  YOUNG PEOPLE,  JERSEY

AND  ECONOMY COMMUNITY  AND LOCAL

AND ENVIRONMENT HOME AFFAIRS OFFICE RELATIONS EDUCATION  OVERSEAS AID

RESOURCES SERVICES SERVICES

AND SKILLS

NATURAL ENVIRONMENT POLICE GLOBAL  ECONOMICS  CHILDREN'S

COMPTROLLER OFFICE OF  MARKETS AND  COMPETITION SERVICES  CLINICAL  CSUESRTVOICMEESR

OF REVENUE THE CHIEF  INTERNATIONAL  AND IP (COMMISSIONING  SERVICES

OPERATIONS AND TRANSPORT AMBULANCE EXECUTIVE AGREEMENTS TRANSFAONRDMATION)

SERVICE

STRATEGIC FINANCIAL MENTAL  CUSTOMER REGULATION FINANCE CHIEF  SERVICES CHILDREN'S HEALTH AND  OPERATIONS

FIRE AND  OPERATING  SERVICES SOCIAL CARE

RESCUE OFFICE

PROPERTY SERVICE FINANCIAL  FINANCIAL LOCAL BUSINESS  CRIME EDUCATION SERVICES

PARTNERING &  GROUP

CUSTOMS AND  ANALYTICS STRATEGIC  MEDICAL

IMMIGRATION  POLICY,

SERVICE PLANNING AND  LOCAL AND  YOUNG PEOPLE,

FINANCE HUB PERFORMANCE DIGITAL  FURTHER  CHIEF NURSE

ECONOMY EDUCATION,

PRISON SERVICE SKILLS AND

TREASURY AND LEARNING IMPROVEMENT

INVESTMENT AND

HEALTH AND

MANAGEMENT INNOVATION

SAFETY

INSPECTORATE

COMMERCIAL SERVICES

JERSEY FIELD

SQUADRON

As at 31 Dec 2022

In September 2022, the Chief Minister announced the establishment of the Cabinet Office to better coordinate the work of ministers, strengthen decision-making and support integrated working. As at 31 December, proposals for the senior leadership structure of Cabinet Office had been approved; the aim is to complete the senior leadership implementation by mid-February. The detailed work regarding the realignment of Cabinet Office Tier 2 and 3 (Directors and Heads of Service) commenced in January 2023.

In February 2023 the Chief Minister announced that political and legal responsibilities for Financial Services would transfer to the Chief Minister. Deputy Elaine Millar and Deputy Ian Gorst were appointed as Assistant Chief Ministers with delegated responsibility for Financial Service.

25

[1]The Common Strategic Policy

Each new Council of Ministers is required, at the beginning of its term of office, to lodge with the States Assembly a statement of its common strategic policy 7. The Common Strategic Policy sets out the shared strategic policy of the Council of Ministers and is debated and approved by the States Assembly.

Common Strategic Policy 2018-2022

Between 2018 and July 2022 the Common Strategic Policy 2018-2022 (CSP18-22) of the previous Council of Ministers focused on the following Priorities:

One Government

We will put children first

by protecting and supporting children, by improving their educational outcomes and by involving and engaging children in decisions that affect their everyday lives

We will improve Islanders' wellbeing and mental and physical health

by supporting Islanders to live healthier, active, longer lives, improving the quality of and access to mental health services, and by putting patients, families and carers at the heart of Jersey's health and care system

5 Wwstroeernwkgftiholelrnccirneegfaooturer tfahinesanufcusiattulasirneeravbiclees, invdibusrtaryn, tb ye cenohnaonmcinyg  aonurdinstekrinlaletidonlaol cpraolf ile by delivering an economic framework to improve productivity, by nurturing and

Strategic and promoting our Island identity, by delivering the best outcomes from Brexit, and by Priorities improving skills in the local workforce to reduce Jersey's reliance on inward migration

We will reduce income inequality and improve the standard of living

by improving the quality and affordability of housing, improving social inclusion, and by removing barriers to and at work

We will protect and value our environment

by embracing environmental innovation and ambition, by protecting the natural environment through conservation, protection, sustainable resource use and demand management, and by improving the built environment, to retain the sense of place, culture and distinctive local identity

We will enable Islanders to lead active lives  We will make St Helier a more desirable place and benefit from the arts, culture and heritage to live, work, do business and visit

8 Wproef iwleil lapnrdo mreoptuet aatniodnpirnotteercntaJtieornsaelyly's interests,  We will improve transport infrastructure and links

Common Wcheu rwchillews,ofraki tihn gpraorutnpesr,schoipmwmituhnPitya rgisrohuepss, ,  We will prepare for more Islanders living longer Themes [2]thraedteh iurdn isoencst oarn, dv okleuyn tsetearkse,hbouldseinressses,

We will nurture a diverse and inclusive society

We will explore and use the opportunities offered by digital

A States Assembly and Council of Ministers  A new, long-term strategic framework that

5 the needs of Islanders effectively and efficiently public finances that make better use of our that work together for the common good extends beyond the term of a Council of Ministers

A modern, innovative public sector that meets  A sustainable long-term fiscal framework and

Ongoing public assets.

Initiatives An electoral system which encourages voter

turnout and meets international best practice

Common Strategic Policy 2023-2026

Following the 2022 election the new Council of Ministers published, in October 2022, the Common Strategic Policy 2023-2026 (CSP23-26). It was approved by the States Assembly in November 2022. It focuses on the following Priorities:

2023-26 Ambition: for Jersey to be a place where everyone can thrive

Improving outcomes for Islanders Improving how we deliver Our Values

A commitment

Community Housing and  to partnership Building

Cost of Living  trust WE DELIVER

WE ARE

CUSTOMER  WE ARE Environment Economy and  Our workforce FOCUSED RESPECTFUL

Seven  Skills How we  Accountability

Priorities for  will deliver VAOLUURES

Change

Being

HWeeallltbh aeinngd  ChFiladmreinlieasnd  evidence-based WE ARE WE ARE Being prudent ALWAYS  BETTER

IMPROVING TOGETHER

Ageing  Focusing on Population delivery

Housing and Cost of Living  Building trust

Improve access to, and supply of, good-quality affordable housing,  We will uphold the highest standards of conduct, enhancing trust in  WE ARERESPECTFUL

and help people to achieve a decent standard of living. Government by being responsive, compassionate, accessible, and

inclusive, harnessing the expertise of those in Government, the States  We care about people as individuals and show Assembly, and the public of Jersey. This includes being serious about

Economy and Skills and responsive to the Scrutiny process. respect for their rights, views and feelings

Develop a more sustainable, innovative, outward-facing and

prosperous economy and help people acquire the right skills  Accountability

throughout their lives; we want Jersey to be an attractive place for  We will lead in a professional way. This includes being accountable,  WE ARE BETTER TOGHETHER

everyone to achieve their potential. promoting good governance and democracy, and operating in an open

and transparent way with clear communication. We will work with the

Children and Families Privileges and Procedures Committee, the Scrutiny Liaison Committee,  We share knowledge and expertise, valuing the

and the ComitØ de ConnØtables in seeking to increase civic engagement

Help all children and young people to have the best start in life,  and understanding. benefits of working together

recognising that the early years have a lasting impact, and that being

loved, being listened to, and receiving a good, rounded education  Being prudent

are essential to future life chances. We are serious about sound financial management. We will use  WE ARE ALWAYS IMPROVING

taxpayers money wisely, ensuring that our stewardship of the public

Ageing Population finances supports a stable economic outlook for Jersey. The Island s

Enable people to live active, independent, healthy lives as they  strong reputation for financial management has been hard won and our  We are continuously developing ourselves and our live longer.  approach to income and expenditure, and our restraint when it comes to

borrowing, will bolster this reputation. services to be the best they can be for Jersey

Health and Wellbeing Focusing on delivery

Provide and regulate good quality healthcare and social  We will drive effective and efficient delivery of public services by  WE ARE CUSTOMER FOCUSED

services, promoting better health and wellbeing underpinned by  identifying where performance needs to improve, as well as recognising

improvements in public health. and learning from good practice, so that we can provide the services

people deserve. We are passionate about making Jersey a better Environment Being evidence-based place to live and work for everyone  

Protect and enhance our environment so that everyone can continue  We will take decisions based on the collection and rigorous analysis of

to enjoy its benefits, moving purposefully on a path to net zero  evidence and data. We will look outward to learn from elsewhere, while

emissions.  delivering solutions tailored for Jersey. WE DELIVER

Community Our workforce

Create a more inclusive, vibrant community where people feel  We rely on the people who work for us, and will forge a motivated and  We are proud of Jersey as a place and are passionate respected and able to flourish, as well as safe and protected. pcrriotidcuacl ft rivoen tw-loinr ek fsoercrvei, c aeds dsruecs hs i ansg hsekaillltshaannddl asboociuarl gcaapres., especially in  about shaping and delivering great public services

A commitment to partnership

We maximise our impact when we work together across the whole of government and with the private sector, voluntary and community organisations, as well as maintaining strong relationships with international partners.

Contributes towards

L

TA Built

N Children

E environment

M

N Health and

O wellbeing IR

V Natural

N environment

E

Safety and Long-Term security

Island

Sruesstoauinracebsle  Outcomes Viibncralunst ivaen d community

Affordable  Jobs and living growth

Business environment

NOMIC

The Future Jersey Vision

An Island loved for its beautiful coast and countryside, rich heritage, diverse wildlife and clean air, land and water. An Island where a sense of community really matters - a safe place to grow up and enjoy life. An Island that offers everyone the opportunity to contribute to, and share in, the success of a

strong, sustainable economy.

Performance Report Accountability Report Primary Statements Notes to the Accounts

Government

Programme 2023-26:

From vision to action  OCT 2022 OCT 2022 OCT 2022 GoGvePrnGmP entGP

2P0ro2g3 r-2GP a20r mo6o2v mg3er-2GrP ea2 n0r mo6 mo2v mg3 eer-2G nrP ea2 n0 tr mo6Gmo2v mg3 eePr-G nr2P ea2 n0 tr mo6Gmo2v mg3eP er-G nrP ea2 n tr mo6Gmov mg eePrG nr ean tmoGmv meP enr en tGmP entGPGP

2023-P2r6ogrGamov meGr eno mv ee nrn tmentGPGP 2023-2P20r6o2g3 r-2P a20r m6o2 mg3 r-2GP ea20r mo6o2v mg3er-GrP ea2 nr mo6 mov mg eerG nr ean tmo mv mee nr en tment

2023-P2r6ogramme

The new Council of Ministers

2023-26 has set out how it will deliver

the Common Strategic Policy  DMieDnMiliseiDvtneliseer fiDvtelroeer fiDr Tyvlro eeiDrr SyPevlar eeiDlosyPvauclrr eeiDlany ayPval SlreeilnnyPvead RlrceilnuyPvarrei etlnsyPyaor ulnyParc lenPas lna n Government Programme :  DIADCaeseon GsppniunusoéDEAMtttayy rtlesaasanEspi tlbt Mnci lu asleoeDHADt itl na y miMReese nenMis iplp i i ct Me lF si Mlusu han teDTAttt eiarr layy oM li renes r ann s dMim BLs yp ri it Ml soi; i eu Vs ts uDC st et iia biy it sn rnea nn es eMe erp it Mo rsi tu tDtslr f; yDK eti oy n ia rtne nus re Lp ie bo si aun lts er fbD etr J ty We rte;  s yep io lsuur oDtr Iy InesfMip aotnn GuDAi trcy fnsr oMise aIai rins sseDADt tsattnse neMitsepnl t Miirsurser fiDuttd Hnay ivtn nncMiLea il t Mo soit tseer fi utur Eii iovt s rn no s eCer ilrom s ie Dn tser fihn er E oy rvtae A uie s e berol lr eer fcf MiDr CgyP t; offy aeronalvhr HyPonaieirnmlisldsld EonoPtiarpc Deuemrsnn alnainvee ig annvnroted Enlnomd Cpdemunceotanmtt io, mnunities

2023-26 in 2023 through the  MinMiainstndeisr fFtiTenoor far Hunorcir EesiamalDlxt, SSh ateeeprr nvnolaid Sricl Rt aveseoencld Craiatyil SounlPets ur rvleaicens

Deputy SteD ve Aepu hDty iee H rp iu laADty Srse ysp Ji tsu e eAtt v uay Se As nns et Mi ts e hDPt va ih eie Ae nni rpl it Mi spu hJ etO iy o ei rn s zn rioa su ttDh efa re s np uRDI t en y e nnp oau  uGD fty ae rp duinCt ey h rief Minister

DDeeppuuAttyy Ms Rsi os asADt lcaese on s Bp lt Mm Fisu inKtt eay iir ntn  eHs;  i rt Mt s eiel ta yen ri r  nyM s  iJso etrD eue ra nl s v eidD We ap ru rty Kristina Moore

Proposed Common  Ministerial Plans Proposed Government Plan  DepuCty Aon ln eé x Ctab ule rAD t  iRse ss ; ip cisu htt aay rn  dLt Mu Vc iy bin  eSi rst teteprhs enson;

Deputy Lucy SteD pe hp eu nt sy A onlex Curtis ;

Strategic Policy   Connétable Andy Jehan

JAN 2023

JAN 2023

JAN 2023

GP GP GP JAN 2023

JAN 2023

JAN 2023

Government Government Government JAN 2023

Programme Programme Programme JAN 2023

JANUARY 2023 2023-26 2023-26 2023-26 JAN 2023

JAN 2023

JAN 2023

Common  Ministerial  Government  Delivery Strategic Policy Plans Plan Plans

The shared policy of the  Sets out individual  Sets out the funding  Sets out detailed plans to support Council of Ministers. Minister s priorities  position for the  the delivery of the Government

and the legislative  Government, including  Programme.

Approved by States

programme for 2023.  income, and capital and

Assembly on 23  Aids Ministers and the CEO in

revenue expenditure.

November 2022 Provides a clear focus  holding Chief Officers to account

for action, and aiding  Approved by the  for their delivery.

GP the Assembly in holding  States Assembly on 16  Published early 2023 and

each Minister to account  December 2022 and

updated annually

for their delivery. then annually prepared,

Government Presented to States  debated and approved

Programme Assembly on 11 October

2022 and then updated

2023-26 annually

28

100 Day Actions

In July 2022 Chief Minister Deputy Kristina Moore announced the Council of Ministers set of 18 priorities aimed at improving Government decision-making, increasing transparency and engagement, and addressing some immediate concerns of Islanders.

Council of Ministers' 100 Day Plan (gov.je)

Introduce Involve

Hasten our  an appeal Islanders  young people

Address the  Establish the  progress  process

can better  in policy

cost of living  Older Persons  towards a  for the Co-

engage with  formulation

crisis Living Forum living wage  Funded

government and decision

for all Payroll making

Scheme

Limit the  Conduct an  Ensure  

Bring forward number of  evidence- that school

Create a  Establish a  propositions

houses that  based review  children have

Cabinet  public service  to create can be built  of the Our  access to one

Office ombudsperson prefabricated

over 3000sq  Hospital  meal a day in

homes

ft for a period Project school

Ministers will  

gRoevoerrgnamniesnet  finalise their  

CPreeoapte a le  tfo por droirveidce t  Deslaivneitr farryee  and present  conOst piteun ency  Poplaen tn a o

departments  plans for the

coming year

and Skills  Cultural Commission accountability  products their plan to  offices Centre