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R.5/2023
Contents
What do we do?................................................................................................................. 4 What are our ambitions? .................................................................................................. 4 How do we plan to achieve our ambitions? ................................................................... 5
Purpose............................................................................................................................... 7 Vision .................................................................................................................................. 7
Audit Quality Framework.................................................................................................. 8 Project management.......................................................................................................13 Stakeholder feedback .....................................................................................................14 Benchmarking performance against other audit offices ............................................14
Working with the Public Accounts Committee (PAC) .................................................15 Stakeholder events ..........................................................................................................16 Public engagement .........................................................................................................16 Working effectively with other independent bodies and office holders ..................16
Communication mechanisms.........................................................................................18 Sharing best practice ......................................................................................................19
Supporting the Board of Governance ..........................................................................23 Refreshing policies and procedures .............................................................................25 Compliance with INTOSAI principles and standards ..................................................25 Technology ......................................................................................................................26
The JAO team ..................................................................................................................28 Budgeted expenditure ...................................................................................................28
The purpose of the Comptroller and Auditor General (C&AG), fulfilled through the Jersey Audit Office (JAO), is to provide independent assurance to the people of Jersey on the extent to which public money is spent economically, efficiently and effectively and on whether the controls and governance arrangements in place within public bodies demonstrate value for money.
The C&AG discharges her responsibilities through appointing auditors of accounts and through undertaking project work and reporting to the States Assembly:
Assurance about the stewardship of public funds
Reporting to Appointing
the States auditors of Assembly accounts
Other Icnonterntroal l gCorpovernoratance e Vmaluone eyfor The States specified
bodies
The vision of the JAO is to be a trusted and innovative audit organisation that champions good governance and the wise use of public money in Jersey.
Our ambitions are to:
• be a high performing audit organisation
• support effective scrutiny and accountability
• make a difference; and
• build a better organisation.
How do we plan to achieve our ambitions?
Our ambition Our planned actions 2023-26
High performing audit Implement an audit quality framework organisation Improve our project management
• Measure and action stakeholder feedback
• Enhance links to other audit organisations to share best practice and enhance benchmarking
Supporting effective Work closely with the Public Accounts
scrutiny and accountability Committee (PAC)
• Hold stakeholder events to enable sharing of best practice and experiences
• Hold outreach events to engage Islanders in the work of the JAO
• Work effectively with other independent bodies and office holders
Making a difference Continued investment in communication
mechanisms
• Share good practice more proactively
• Implement our corporate social responsibility strategy
Building a better Support the Board of Governance to perform organisation its role effectively
• Refresh policies and procedures including the service level agreement with the States of Jersey
• Compliance with INTOSAI principles and standards
• Embed technology more effectively in the ways we work
Lynn Pamment Grace Nesbitt OBE C&AG Board Chair
Independent external audit is an important part of the process of accountability for the use of public money. It provides assurance on the management of public funds and on corporate governance.
The JAO Strategy 2022-25 was published in January 2022. We have updated the Strategy to reflect actions taken during 2022 and to include a forward look to 2026, consistent with the Government Plan period.
During the period of this Strategy our ambitions will remain constant, to:
• be a high performing audit organisation
• support effective scrutiny and accountability
• make a difference; and
• build a better organisation.
We will deliver our ambitions through our core values of independence and objectivity, fairness and justice, integrity and credibility. These values will continue to underpin our interactions with our stakeholders.
In our updated Strategy we have recognised the importance of working effectively with other independent bodies and office holders on the Island and have added some performance measures to assess how we make progress in this.
The end of June 2023 will mark the mid-term point of the appointment of Lynn Pamment as C&AG. We will use this point to reflect on priorities for the remaining term of Lynn's appointment.
2025 will mark the 20th anniversary of the Office of the Comptroller and Auditor General in Jersey. There are specific legislative changes that we consider would enhance the effectiveness of the Office and we will be encouraging the States Assembly to mark the 20th anniversary with an update to the 2014 Comptroller and Auditor General (Jersey) Law.
As we work through the delivery of our Strategy we will report publicly through our Annual Report on the progress we are making. We will also review and refine our Strategy on at least an annual basis.
For more information on the JAO visit www.jerseyauditoffice.je
The purpose of C&AG and the JAO is to provide independent assurance to the people of Jersey on the extent to which public money is spent economically, efficiently and effectively and on whether the controls and governance arrangements in place within public bodies demonstrate value for money.
The vision of the JAO is to be a trusted and innovative audit organisation that champions good governance and the wise use of public money in Jersey.
The JAO operates to the following fundamental values:
• Independence and objectivity – we appoint auditors, determine our work plan, carry out our work and report our findings impartially. We are accessible, transparent and responsive. We drive constructive and positive change through our recommendations and follow-up. We respond with agility to the ever-changing environment in which we operate.
• Fairness and justice – we are open and honest in the way we undertake our work, how we communicate with all stakeholders and how we treat people. We report our evidence-based findings in public, without fear or favour. We undertake audit work as economically, efficiently and effectively as possible.
• Integrity – we speak up for what is right. We strive for and deliver high quality outcomes. We are truthful in making decisions and in responding to challenge. We meet our responsibilities in an ethical and fair way.
• Credibility – we provide insight and promote best practice. We engage proactively with our stakeholders, with whom we work hard to build and maintain trust. Our work follows best practice and is undertaken by a team of reliable and dedicated professionals in accordance with recognised international standards.
High Performing Audit Organisation
Our ambition |
| Our planned actions 2023-26 | Key Performance Indicators |
| ||
High performing |
| Implement our Audit | Annual audits delivered |
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| audit organisation |
| Quality Framework | to a high quality and to |
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| Improve our project | agreed timescales |
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| management | Number of high quality |
| ||
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| Measure and action | reports delivered |
| ||
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| stakeholder feedback | Reports published to |
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| Enhance links to other | schedule |
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| audit organisations to | Action plans in place to |
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| share best practice and | address stakeholder |
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| enhance benchmarking | feedback |
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| Benchmarking against |
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| other audit offices |
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Our Audit Quality Framework covers how we ensure that:
• audit work is undertaken by appropriately trained and supported individuals and audit teams
• there are organisation-wide arrangements for quality control both within the JAO and the audit firms appointed by the C&AG; and
• there is appropriate, independent assurance activity.
The following core principles underpin our Audit Quality Framework:
• audit quality should be embedded in the delivery of all audit work
• audit quality should be assessed in terms of outputs and outcomes as well as inputs and processes; and
• the approach to audit quality should drive continuous improvement in public services.
Assurance about audit quality is secured at three levels:
First Appropriately trained and supported individuals and audit teams
Second Organisation-wide arrangements for quality control
Third Independent audit assurance activity Appropriately trained and supported individuals and audit teams
For both areas of responsibility of the C&AG (financial statements audit appointments and undertaking projects to report to the States Assembly) it is essential that work is carried out by appropriately trained and supported individuals and audit teams. Over the four- year period of this Strategy the following actions will be undertaken:
Audit Quality Framework elements Activities planned Financial statements auditors
• Appointment of auditors of the States of Procurement of auditors will continue Jersey and other entities following on a cyclical basis during the period procurement processes that evaluate, of the plan.
among other things, the skills and Audit firm annual returns to include competence of audit teams and the key
details of key audit team members. individuals deployed on audit
engagements. During 2023 the C&AG will develop
and consult on a strategy for external
• Where appropriate, requiring prior
audit appointments.
approval of changes in key members of
the audit teams.
JAO
• Engagement of a Deputy C&AG and Any procurement activity in the affiliates following procurement period will include an assessment of processes that assess their skills and skills and experience.
experience. During 2022 the C&AG issued a
• Requirement, where relevant, that the Code of Conduct for affiliates. Deputy C&AG and affiliates hold a Compliance with the Code will be monitored during 2023 and beyond.
practicing certificate from their Annual review of practicing professional institute. certificates for affiliates.
• Facilitated training for JAO affiliates. Regular team meetings and annual update day for all affiliates.
Organisation-wide arrangements for quality control
Organisation-wide arrangements will be considered in respect of the audit firms appointed by the C&AG to undertake audits as well as for the JAO.
Audit Quality Framework elements Activities planned Financial statements auditors
• Evaluation of organisational Information on organisational arrangements for quality control prior arrangements for quality control will to making an appointment and continue to be included in the annual annually during the audit appointment. returns provided by audit firms.
• Adapting the approach to oversight of Review of available regulator reports the work of auditors in light of their on individual audit firms and, where assessment of risk to audit quality. appropriate, raising questions and
• The C&AG reserving the right to seeking assurances from the relevant firms.
terminate the appointment of an
auditor at any time. Review of available transparency
reports produced by individual audit firms and, where appropriate, raising questions and seeking assurances from the relevant firms.
JAO
• Documentation and implementation of During 2022 the C&AG undertook a organisation-wide arrangements for review of the JAO methodology and quality control. procedures against the principles and
• Identification, evaluation, reduction of standards issued by the International Organisation of Supreme Audit
and reporting of threats to
Institutions (INTOSAI). This review independence. Such arrangements
identified a number of areas for include a system of annual declaration
changes to be made to organisation -
of independence by individuals wide arrangements, the Code of Audit working for the JAO. Practice and the JAO audit
• Implementing a consistent approach methodology. These changes to the Code of Audit Practice and the JAO
for undertaking audit work. This
methodology and procedures will be approach includes appropriate
implemented during 2023. arrangements for peer review of work
undertaken and judgements made. Independence declarations from all
• Seeking feedback from the bodies to affiliates annually.
which audit work relates on the quality Peer review procedures implemented of work undertaken. on a consistent basis as part of the
JAO audit methodology.
• Feedback from stakeholders on quality of work undertaken at the end of each year.
• Documentation of an annual action plan to address feedback received from stakeholders.
Independent audit assurance activity
Audit Quality Framework elements Activities planned Financial statements auditors
• Auditors are required to provide Annual returns from each audit firm information annually about the capturing relevant information for operation of their arrangements for review.
quality control, including breaches and Annual review meetings with each weaknesses identified and corrective
audit firm to discuss any issues action.
arising.
• Feedback is sought annually from
• Annual update event for all audit
management and Those Charged with
firms focussing on key messages Governance of the entities to which the
from the quality monitoring C&AG appoints auditors about the
arrangements and planning for the quality of audit work undertaken.
subsequent audit round.
• The C&AG may review, or appoint a person or persons to review, the quality
of audit work undertaken, including Feedback survey issued to all audited through review of audit working papers. bodies seeking feedback on auditors.
• Implementation of a programme of audit inspections as outlined in more detail below.
JAO
• In relation to the work that the JAO During the period covered by this undertake, the C&AG may invite public Strategy the C&AG will seek to audit agencies to review the quality of engage with other public audit audit work. agencies on a programme of peer review.
Audit inspections
The C&AG will continue to undertake a programme of work to inspect financial statements audits on a periodic basis, using a third party to undertake audit file inspections.
In selecting the financial statements audits to inspect in a particular year, the C&AG will take account of a number of factors including the assessed risk in relation to the entity. As part of the risk assessment activities the C&AG or her Deputy will review annually the financial statements and auditor's report to Those Charged With Governance for each audited entity.
Inspection of audit engagements of entities that are Public Interest Entities will be undertaken at least every three years. For other audit engagements, inspections will take place at least every five or every seven years, depending on size.
Three tiers of inspection activity will take place:
Inspection Tier Commentary
Public Interest Entities Full inspection by an appointed third party (States of Jersey and Public Employees' at least once every three years.
Pension Fund)
Annual monitoring by JAO team of actions to implement inspection findings.
Inspection Tier Commentary
Review of reports to Those Charged with Governance by C&AG and Deputy C&AG prior to issue.
Larger entities Full inspection by an appointed third party (Jersey Teachers' Superannuation Fund at least once every five years.
and Jersey Financial Services
Annual monitoring by JAO team of actions Commission)
to implement inspection findings.
Other entities Full inspection by an appointed third party (Gambling Commission, Jersey at least once every seven years. Competition Regulatory Authority, Jersey
Annual monitoring by JAO team of actions Advisory and Conciliation Service and
to implement inspection findings.
Data Protection Authority)
Reviews of audit engagements will focus on the appropriateness of key audit judgments made in reaching the audit opinion and the sufficiency and appropriateness of the audit evidence obtained.
During 2022 the C&AG undertook a review of the JAO methodology and procedures against the principles and standards issued by INTOSAI. This review identified a number of areas for changes to be made to organisation-wide arrangements, the Code of Audit Practice and the JAO audit methodology. These changes to the Code of Audit Practice and JAO methodology and procedures will be implemented during 2023. In addition, the C&AG intends to undertake a consultation on an updated Code of Audit Practice during 2023.
Following the methodology changes to be introduced in 2023, the C&AG will seek to engage in a programme of external peer reviews of audit quality with other public audit agencies. This work is planned to commence in 2024.
During the period of this Strategy the JAO will enhance its management of individual projects through:
• further refining the project level budgeting and costing introduced in 2022
• using Microsoft Teams to facilitate project information documentation requests and responses; and
• enhanced monitoring of project progress against planned timescales.
On an annual basis, feedback will be sought from:
• Those Charged with Governance – on the performance of financial statements auditors
• Senior States of Jersey officers – on the performance of the JAO
• States Assembly Members – on the performance of the JAO; and
• other independent bodies and office holders – on the effectiveness of their working relationship with the JAO.
The results of the feedback received will be analysed and specific plans developed where appropriate to take action on the feedback received.
The results of feedback received will be reported in the Annual Report of the JAO.
Benchmarking performance against other audit offices
For a number of years, the Annual Report of the JAO has included benchmarking of the performance of the JAO against other audit offices. During 2021, the JAO became an Associate Member of the European Organisation of Regional Audit Institutions (EURORAI). Membership of EURORAI provides an opportunity to enhance the benchmarking of the performance of the JAO against a wider range of audit offices.
During the period of this Strategy, the JAO will enhance the range of measures on which it benchmarks its performance against other audit offices. Where appropriate, specific plans will be developed to address areas for improvement identified by the benchmarking activities.
The results of the enhanced benchmarking of performance will be reported in the Annual Report of the JAO.
Supporting effective scrutiny and accountability
Our ambition Our planned actions 2023-26 Key Performance Indicators
Supporting Work closely with the Number of PAC meetings effective PAC supported by our work scrutiny and Hold stakeholder events % of stakeholders rating accountability
to enable sharing of best our events as good or practice and experiences excellent
• Hold outreach events to % of stakeholders engage Islanders in the perceiving us to deliver work of the JAO against our objectives
• Work effectively with other % of independent bodies independent bodies and and office holders office holders perceiving us as having effective working relationships
Working with the Public Accounts Committee (PAC)
The C&AG is required to liaise with the PAC and attend all meetings of the PAC. The C&AG:
• liaises with the PAC on the development of, delivery of and changes to their audit plan
• presents the results of their work to the PAC; and
• provides such further briefings on the results of their work as they determine will assist the PAC in discharging its functions.
The PAC's role is to receive reports from the C&AG and to report to the States upon any significant issues arising. It also assesses whether public funds have been applied for the purpose intended. The PAC will undertake its own programme of work based mainly on the reports of the C&AG.
During the period of this Strategy the JAO will continue to work closely with the PAC. The C&AG (or her Deputy where appropriate) will attend all PAC meetings and the JAO will:
• provide induction training for new PAC members appointed during the period
• support the PAC in its continued training and development activities
• provide briefings to the PAC on the work of the JAO; and
• support the PAC in its work programme activities where they relate directly to the work of the JAO.
During the period of this Strategy the JAO will enhance the ways in which it promotes and shares best practice. This will include the production of specific publications such as Thinkpieces' and Good Practice Guides' as well as holding stakeholder events aimed at sharing best practice more widely.
The JAO will aim to run at least one stakeholder best practice event in each year of the Strategy.
The work of an Audit Office is often difficult for the public to understand. During the period of this Strategy the JAO will enhance its outreach activity to engage more Islanders in the work of the JAO.
This will include:
• enhancing the effectiveness of communications when C&AG reports are issued
• engaging with the work of the Youth Parliament; and
• where appropriate, seeking feedback from Islanders as part of the evidence obtained on individual audit projects.
Working effectively with other independent bodies and office holders
Within Jersey there are several independent bodies and office holders who undertake activities of a regulatory, audit, oversight and challenge nature. The JAO along with the Data Protection Authority has been instrumental in the establishment of the Jersey Regulators Forum.
During the period of this Strategy the JAO will continue to participate in the Regulators Forum and will seek to identify and implement opportunities for closer working. This will include the establishment of Memoranda of Understanding where appropriate with other independent bodies and office holders. These Memoranda will contribute to knowledge sharing and the overall effectiveness of the JAO.
Our ambition Our planned actions 2023-26 Key Performance Indicators
Making a Continued investment in Website visits difference communication Social media engagement
mechanisms
• Report downloads from
• Share best practice more
website
proactively
• % of recommendations
• Implement our Corporate
fully accepted for Social Responsibility
implementation Strategy
• % of recommendations subsequently implemented within timescales agreed
• Implementation of Corporate Social Responsibility Strategy
Since 2020 the JAO has developed its communication mechanisms through:
• enhancing the JAO website content to include:
o news items
o a video on the work of the Office; and
o better search functionality in the Our Work' section
• implementing a revised brand to all publications
• enhancing readability through refined editing processes
• establishing a presence on social media through a dedicated LinkedIn page and a Twitter account for the Office; and
• the publication of short videos to explain the headlines of reports and other publications.
During the period of this Strategy further work will be undertaken to re-design and enhance the JAO website with the aim of making content more accessible and user - friendly.
A content strategy will also be implemented for the LinkedIn and Twitter accounts to enhance the sharing of best practice.
The JAO aspires to be known as a valuable source of knowledge on how well public resources are used and how the governance and performance of public services can be improved.
During the period of this Strategy we will make it easier for others to understand and apply the lessons from our work. We will:
• improve how we communicate so that it is easy for people to find and use what they need, and to understand and apply the lessons from our work
• continue to publish Thinkpieces' and Good Practice Guides' to share best practice more proactively
• actively engage with consultations on proposed legislative changes where they relate to recommendations made by the C&AG; and
• hold stakeholder events to share best practice more widely.
The most significant impact of the work of the JAO is the implementation of C&AG recommendations by the States of Jersey to improve public services for Islanders. An important part of the work of the C&AG will continue to be the follow up of implementation of recommendations by the States of Jersey. During the period of the Strategy, we will build on the work undertaken in 2021 on the C&AG Recommendations Tracker'. We will continue to challenge the States of Jersey on their implementation of recommendations and will look to enhance the accessibility of reporting to the public on the status of implementation of agreed recommendations.
Corporate social responsibility strategy
The States of Jersey have made a strong commitment to sustainable wellbeing. The Public Finances (Jersey) Law 2019 requires the Council of Ministers to take into account the sustainable wellbeing of current and future generations when it develops the Government Plan.
Sustainable wellbeing focusses on long-term progress and measures:
• Community wellbeing - the quality of people's lives
• Environmental wellbeing – the quality of the natural world around us; and
• Economic wellbeing – how well the economy is performing.
The Jersey Performance Framework measures the progress that Jersey makes towards sustainable wellbeing across these three areas.
The Jersey Performance Framework is supported by a series of Island Outcomes and Indicators. These Outcomes and Indicators are long-term, whole Island measures of performance.
The JAO Corporate Social Responsibility Strategy considers how the JAO can contribute to better community, environmental and economic wellbeing outcomes for the Island.
Relevant Island Outcomes
It is not the role of the JAO to contribute to all of the outcome statements, outcome indicators and outcome measures within the Jersey Performance Framework. However, a principle of the JAO Corporate Social Responsibility Strategy is that the JAO should contribute to each of the three overarching wellbeing themes identified in the Jersey Performance Framework.
An analysis has been undertaken of the Jersey Performance Framework in developing our Strategy to identify the outcomes that it is relevant for the JAO to contribute towards. The outcomes identified are:
Area Sub-area Outcome statement Island Outcome Community Vibrant and Islanders engage in Perceptions of
inclusive community the public decisions Government
that affect their
Island
Islanders enjoy Islanders enjoy life living in a vibrant in a strong, inclusive and inclusive community community
Economic Affordable living Islanders are able to Households have afford a decent sufficient income to
standard of living afford a decent standard of living
Jobs and growth Islanders benefit Government has from a strong, sustainable finances
sustainable
economy and
rewarding job
opportunities
Environmental Sustainable Jersey's natural Jersey benefits from resources resources are good air quality
managed and used Jersey manages the responsibly amount of waste it
produces
Jersey will become a carbon neutral Island
Specific activities
During the period 2023-26 the JAO will contribute to the Island Outcomes identified in the table above by undertaking the following activities:
Island Outcome |
| Planned activities |
Perceptions of Government |
| The JAO will seek to participate in work |
|
| with the Jersey Youth Parliament |
|
| alongside the PAC to raise the profile of |
|
| the Office with young people on the |
|
| Island. |
Islanders enjoy life in a strong, inclusive |
| The JAO will look to participate in Island |
community |
| programmes aimed at supporting |
|
| inclusion and diversity. This will include |
|
| the donation of volunteer time by the |
|
| C&AG and, where appropriate, Deputy |
|
| C&AG and affiliates. |
Households have sufficient income to |
| The JAO will review its expenditure to |
afford a decent standard of living |
| consider using Jersey-based supply chains |
|
| where appropriate and possible and |
|
| ensure that it is paying its suppliers |
|
| promptly. |
Government has sustainable finances |
| The C&AG will manage the finances of the |
|
| JAO appropriately to ensure that value for |
|
| money can be demonstrated by the |
|
| expenditure of the Office. |
Jersey benefits from good air quality |
| The JAO will review its travel policy at least |
|
| annually to maximise the use of |
|
| sustainable transport thereby contributing |
|
| to better air quality on the Island. |
Jersey manages the amount of waste it |
| The JAO will reduce its consumption of |
produces |
| paper and single use plastics on the |
|
| Island. |
Jersey will become a carbon neutral Island |
| The JAO will monitor and reduce its |
|
| carbon emissions compared with a |
|
| baseline of 2019. During 2023 the JAO |
|
| will publish a climate strategy and carbon |
|
| neutral roadmap. |
Building a better organisation
Our ambition Our planned actions 2023-26 Key Performance Indicators
Building a Support the Board of Performance against better Governance to perform its budget
organisation role effectively
• Refreshed suite of policies
• Refresh policies and and procedures in place procedures including the
service level agreement Number of projects
with the States supported by effective use
of Office 365
• Embed technology more effectively in the ways we work
Supporting the Board of Governance
The Board of Governance, established under the Comptroller and Auditor General (Board of Governance) (Jersey) Order 2015, is responsible for keeping under review whether the resources provided to the C&AG by the States Assembly have been and are being used properly, efficiently and effectively.
Specifically, the Board is responsible for:
• scrutinising the use of resources by and the governance arrangements of the C&AG
• reporting any concerns to the Chief Minister and the Chair of the PAC
• if requested by the Chair of the PAC, advising on the appointment of auditors of the accounts of the C&AG
• reviewing any estimates submitted by the C&AG to the Chair of the PAC for the purposes of the Medium-Term Financial Plan or the budget
• reviewing the audited accounts of the C&AG; and
• if requested by the C&AG, advising on the appointment, remuneration and terms and conditions of the Deputy C&AG.
The Board also has a power to prepare an assurance report on the expenses of the C&AG.
Since 2020 the Board has undertaken a number of actions to continue to review its own effectiveness. These include:
• an independent review undertaken by the UK National Audit Office of board effectiveness
• the implementation of an action plan to address the recommendations made by the UK National Audit Office
• enhanced evaluation of the performance of individual Board members; and
• developing the reporting by the C&AG to the Board to integrate more effectively financial and non-financial reporting.
During 2022, the Board met on Island for the first time since 2019. When on Island, the Board engaged with a number of key stakeholders including the Chief Minister, the Public Accounts Committee, the Chief Executive and other key officers.
The Board is keen to implement changes to enhance its effectiveness. Particular changes that will be pursued during the period of this Strategy include:
• the recruitment of a Board apprentice; and
• the recruitment of an additional Board member from on Island.
During the period of this Strategy, the C&AG and the Deputy C&AG (as Secretary to the Board) will continue to support the Board in discharging its responsibilities.
Refreshing policies and procedures
The expectations and ambitions for audit have never been greater, driven by higher regulatory standards and stakeholder expectations. The JAO will keep pace with developments in the wider audit profession and will continue to invest in enhancements to policies and procedures. During the period of this Strategy this will include:
• update of procedures and methodology to reflect the findings of the review undertaken in 2022 to compare procedures and methodology to INTOSAI principles and standards
• ongoing refreshments to our audit methodology to make effective use of technology (discussed further below)
• implementing revised financial policies and procedures to reflect an updated chapter of the Public Finances Manual specific to the JAO
• refreshing our website policies including our privacy policy and our cookie consent procedures
• implementing new policies and procedures to reflect the ambitions of our Corporate Social Responsibility Strategy; and
• training all our affiliates in our new policies and procedures.
Compliance with INTOSAI principles and standards
The 2022 review of compliance with INTOSAI principle and standards identified actions that relate to:
• proposed amendments to legislation
• amendments needed to the Code of Audit Practice; and
• amendments to JAO audit methodology and procedures.
The following table summarises the actions that will be undertaken to implement the review.
Area Activities
Legislative change Prepare a new Public Audit in Jersey' report including
recommendations for legislative change.
Engage with stakeholders, including the Government of Jersey and the PAC to promote implementation of the recommendations.
Area Activities
Changes to the PFM Engage with the Treasurer of the States and the Minister for
Treasury and Resources to secure requested amendments to the PFM.
Changes to the Code Prepare a new Public Audit in Jersey' report including a of Audit Practice consultation draft Code of Audit Practice.
Analyse consultation responses and issue updated Code of Audit Practice.
Roll out new Code of Audit Practice to the JAO and auditors appointed by the C&AG.
Code of Conduct Prepare and roll-out updated Code of Conduct making
changes driven by the INTOSAI review.
Audit Manual Prepare, consult on and roll-out an updated Audit Manual
documenting methodologies, including identified actions. Finance Procedure Draft procedure notes to support the aspects of the PFM
Notes applicable to the Office.
Quality monitoring Consult with other public audit institutions about systems they
use for monitoring their internal controls.
Agree and implement a strategy for monitoring the JAO system of internal control, including engagement of external reviewers for 2024.
Technology plays a vital role in the way in which the JAO undertakes its work. It enables us to:
• receive and analyse data to support our audit work
• record and communicate the results of our audit work; and
• run an efficient workplace.
We accelerated the use of technology to support the efficient running of the JAO during the COVID-19 pandemic. The use of Microsoft Teams for virtual meetings and exchange of information has enabled us to continue working remotely in an effective way when we were unable to meet together or to visit the Island to undertake audit fieldwork. The now established practice of considering the benefits of holding meetings remotely has increased our flexibility and enhanced our efficiency.
During 2023, the Government of Jersey is implementing a new Integrated Technology Solution. Once implemented, the JAO will consider investment in audit tools and technologies to support data capture and analysis from the system to support performance audit projects.
Resources to deliver the Strategy
The Strategy will be delivered by the JAO team together with the financial statements auditors that the C&AG appoints to particular entities.
Headed by Lynn Pamment, C&AG, the JAO team also comprises a Deputy C&AG and
a Communications and Administration function, as well as contract staff and affiliates who are engaged when required to provide specialist knowledge and experience.
Further details of the JAO team members and their specialist skills can be found at www.jerseyauditoffice.je
The Government Plan 2023-26 includes the following planned expenditure for the work of the JAO.
2023 2024 2025 2026
£ £ £ £
Final estimates 1,078,000 1,122,000 1,156,000 1,187,000
The Office operates to an already tight budget compared to other audit offices and, as demonstrated in the comparative data provided in our Annual Report, offers significant value for money for the services provided.
During the Government Plan period, the Office of the Comptroller and Auditor General faces continued cost pressures. Despite the cost pressures, the overall budgeted expenditure for the JAO is only increasing to cover general inflationary pressures to 2026. In order to deliver this Strategy, further efficiencies will be required in the way the JAO works, including through a greater use of technology.
The JAO will continue to actively explore opportunities to share support services with other independent bodies and office holders where appropriate in order to drive efficiencies and value for money. In addition, the JAO will consider whether there are opportunities to share functions with other public audit agencies to drive greater efficiencies.
30 | Jersey Audit Office Strategy 2023-26