The office of Comptroller and Auditor General (C&AG) is responsible for the auditing of financial statements and consideration of public funds.
The Comptroller and Auditor General (Jersey) Law 2014 requires the C&AG to provide the States with independent assurance that the public finances of Jersey are regulated, controlled, supervised and accounted for in accordance with the Law.
Fulfilled through the Jersey Audit Office (JAO), the C&AG's responsibilities relate to the accounts of the States of Jersey and certain other States entities (on which opinions are given) and wider aspects of the use of public funds. The C&AG has a duty to consider and report on:
- General corporate governance arrangements;
- Economy, efficiency and effectiveness in the way resources are used (value for money); and
- Effectiveness of internal controls.
