Letter - Minister for Treasury and Resources to CSP - Delivery Plan 2023 Progress Report - 19 December 2023

ID MINISTERIAL ACTION WHAT WILL WE DO IN 2023? BY WHEN

MTR P1.1

Ensuring that there are sufficient resources and effective processes in place within Revenue Jersey and the Finance Hub.

Improve and maintain customer service standards to first meet and then exceed sector standard response times:

- Answering telephone calls within 8.5 minutes, and responding to written requests for help via a suite of online forms within 5 working days.

- 80% of Personal Income tax returns received before 30 April will be assessed within 30 calendar days, and most returns received after 30 April will be assessed within 60 calendar days.

- Continuing to develop the Revenue Jersey Customer Charter and improve levels of customer service.

- Administer public service pension scheme benefits in 2023 that meet the customer service standards agreed with the governing bodies, increase the number of government services that customers can pay for via digital payment channels and roll- out the automated set up of direct debits by June 2023.

Q4 2023

MTR P1.2

Continuing to work on digital technologies to improve customer experience.

Work with colleagues across government to deliver improvements to the accessibility of services requiring a verified digital ID so that the online tax return take up can be further increased.

2024

MTR P1.3

Modernising the tax appeal process making it more open and transparent.

We will review and reform Jersey’s tax- appeals process (the Commissioners of Appeal).

Q4 2023

MTR P1.4

Making ongoing improvements to the accessibility of public facing services.

We will continue to trial the Tax Community Helpdesk and deliver fully-functioning services at our main Helpdesk and by ‘phone while continuing to develop and provide a wider suite of online services.

Q4 2023

MTR P1.5

Beginning to develop the digital strategy for Revenue Jersey customers following the Organisation for Economic Cooperation and Development (OECD) framework.

Develop the plan to create a 10 year Digital Strategy for Revenue customers following the OECD framework by end of 2023.

Q4 2023

MTR P2.1

Embedding the integrated technology solution for Government (Connect) which will enable continuous improvement within commercial service and finance processes.

Embedding the new system will be critical to:

- commercial and financial continuous process improvement.

- align Finance Business Partnering service offer by implementing self-service functionality for budget holders enabling optimisation of resources and delivery to expectations. Complete transfer of transaction based tasks to either Business functions or Shared Services.

- improved analytics, and the automation of reporting which will increase productivity and effectiveness for example reducing the time to produce P59 and P65 reports, increase data integrity by providing ‘one source of the truth’ and more robust coding and data entry; and reduce manual interventions and data cleansing. A suite of non- standard reports will be produced in Q1 (Corporate Financial Reporting) and Q2 (Other reports).

- integration of contributions and Prior Year Basis frozen debt.

- improve supplier and contract management including guided buying through delivery of 6 learning and awareness sessions, providing information on enhanced contract management capability via the Commercial Services intranet site, completing portfolio analysis across all Procurement categories, and moving from testing into pilot phase of supplier relationship development with no less than 3 suppliers by the end of 2023.

- embedding Social Value across the organisation by refreshing the policy and strategy and continuing to deliver training across the organisation by the end of Q2 2023, and hosting the Social Value Community of Practise quarterly.

- aligned classification of Government Spending in accordance with the United Nations Classification of the Functions of Government system within the Connect system.

Business readiness, process reviews and design of further future Connect system releases, including contract templates and contract management (Release 4) particularly in Commercial Services division.

Q4 2023

December Status

vs By When

December Revised date if delayed

December Commentary update

On Track

Revenue Jersey is ahead of its call answering target of 8.5 minutes with an average time of 7 minutes 6 seconds for year to date. 85% of online enquiries are dealt with in 2 days, 90% within 5 days. 85% of returns were assessed within 30 days, up to the end of April. between May and September, 91% of returns were assessed within 60 day, 74% of those within 30 days. A customer experience development programme in support of the Customer Charter has been created, this year focusing on engaging with customers to plan improvements to key customer documents. We continue to administer benefits that meet or exceed the service level agreements agreed with the pension committees for overall work completed by the Public Employee Pensions Team. Year to date up to the end of quarter 2 the pensions team completed 94% of all work within 5 working days of receiving full and accurate data. Over 90% of income is received via digital channels and we continue to offer more services to be paid via online form. The automated set up of direct debits on Connect Finance is now live.

On Track

Revenue Jersey has produced informative videos demonstrating use of the online tax return for retired taxpayers, and is working with colleagues across government on the design and rollout of enhancements to the Government online services portal to enhance the customer experience and range of information available to customers.

On Track

Meetings have been held with the Judicial Greffe with a view to transferring the responsibility for management of the work of the Commissioners to the Tribunal Service in early 2024, this remains on track. The Finance Law contains 2 amendments to the appeals provisions which address concerns raised by stakeholders in the areas of settlement agreements and direct access to the Commissioners in circumstances which might be perceived as delay by Revenue Jersey.

On Track

Revenue Jersey continued to support customers providing assisted digital support with Digital ID set up and trouble shooting at the Personal Tax Community Helpdesks and at Customer and Local Services La Motte Street for online filing deadline week. It is collaborating with Customer and Local Services and Modernisation and Digital colleagues to design test and launch, a face to face verification process to issue digital IDs to customers who do not have a passport. It, also moved GST returns online for businesses, and partnership returns online.

On Track

Project work began in the third quarter of 2023. Roadmap report due in December, which will inform a programme initiation and supporting SOC business cases in the new year to include the future of online tax services and digital capability.

Delayed

Q2 2024

The Embed Connect Project has made progress at embedding the standard processes adopted with the implementation of Connect. Legacy invoices and orders are being paid and closed down. The new standard processes have been promoted and embedded including the roll out of Connect Ariba to key high volume suppliers, the adoption of Accounts Receivable invoice raising templates, and roll out of purchase card system based approvals. Standard reports have been reviewed by Finance Business Partners and adopted where suitable. Nonstandard reporting options are being considered including the use of Alteryx to meet specific requirements. Options for Prior Year Basis tax collection are being progressed with the Modernisation & Digital Service Digitisation project for collection on Connect Finance. Commercial Services: R4 deferred due to a Ministerial Decision. Replanning and prioritisation of key service offering underway with a view that a business case will be developed during Q1/Q2 2024, once the full discovery exercise is completed on areas for added value across stakeholder community. Social Value policy and strategy have been refreshed, x2 Social Value Learning Bytes were delivered in the last quarter and the Social Value Community of Practise was hosted, with a health theme.

December Status

vs By When

December Revised date if delayed

December Commentary update

Delayed

Q4 2023

The Soc Sec project (CFI), despite delays, remains strategically and economically the best course of action for delivery in Q2 2024. The programme to replace/renovate the revenue systems is drawing to a conclusion and will transition into 'run the business' capabilities to realise the benefits over a reasonable system working lifetime. The digital revenue strategy work has begun with a proposed roadmap report due in December, which will inform a programme initiation and supporting SOC business cases in the new year to include the future of online tax services and digital capability.

Cancelled

Work not started. Funding removed in GP24, project cancelled

Cancelled

Work not started. Funding removed in GP24, project cancelled

Cancelled

Work not started. Funding removed in GP24, project cancelled

Cancelled

Work not started. Funding removed in GP24, project cancelled

On Track

Work on Healthcare facilities funding started as part of the Government Plan, but to be finalised for the Outline Business Case. Solutions are well developed and being presented to Treasury Advisory Panel on 15 November for their consideration and advice.

Update of Carbon Neutral Roadmap included in GP24

Supporting ongoing work on Healthcare sustainability.

Supplementation methodology reviewed (Ministers have agreed no change).

On Track

Commercial Services: Support provided by Head of Procurement, up to his departure in August 2023. Following his departure, a review is being undertaken with the New Heathcare Facilities team to assess the level of support required and how it might be provided.

Delayed

Q4 2027

The proposed Government Plan 2024-27 sets out the Minister's measures on more generous stamp duty thresholds for first-time buyers. Work on stamp duty will continue into 2024 with a proposal to introduce group relief (removing the stamp duty charge where there is no change in ultimate beneficial ownership). No major review of stamp duty will be undertaken ahead of the publication of the Government's wider Housing Strategy

ID MINISTERIAL ACTION WHAT WILL WE DO IN 2023? BY WHEN

MTR P5.2

Investigating means of funding new housing developments and supporting affordable purchases especially for first time buyers.

Working with the Minster for Housing and Communities to develop appropriate initiatives for islanders who require a level of financial assistance into home ownership.

- We will assess proposed options for funding future housing support and whether they should be directly led by Government or through States-owned entities (“SOE”). If the solution is to be provided by SOEs, completion will be demonstrated by publication of Ministerial Decisions. Should new schemes ultimately be Government- administered, this will be announced and advertised;

- Ensuring strategic plans of States Owned Entities make meaningful contributions to Government initiatives, particularly housing;

- Support the review of capacity and resources in the Strategic Housing function to ensure Government is able to deliver strong and sustained actions to tackle the housing crisis.

Q4 2023

MTR P6

Finalising and lodging the legislation to complete the move to independent taxation by 2025.

We will lodge draft legislation to mandate Independent Taxation for the 2025 year of assessment.

Q1 2023

MTR P7

Maintaining and developing a strong regime for combatting financial crime in Jersey in line with international standards, best practice and the Island’s long-term prosperity (to be delivered by Minister for External Relations and Financial Services)

MTR P8

Preparing for and delivering the 2023/2024 MONEYVAL evaluation, which will assess Jersey against the Financial Action Task Force (FATF) international standards on anti- money laundering and countering terrorist financing (to be delivered by Minister for External Relations and Financial Services)

MTR P9

Monitoring OECD and international developments throughout 2023 in order to advise Ministers on options for Pillar 2 implementation. Implementing any Minimum Standard elements of Pillar 1 and Pillar 2 once agreed by the Inclusive Framework.

Implement any agreed minimum standards in Pillars 1 and 2 when these are formally agreed by the OECD. Monitor the global implementation of GLOBE in Pillar 2.

Q4 2023

MTRF P10

Leading the delivery of the Financial Services Policy Framework, creating the environment required to enable the continued success of Jersey’s financial services industry by facilitating its digital transformation, its continued compliance with global standards, and its transition into being a leading centre for sustainable finance (to be delivered by Minister for External Relations and Financial Services)

MTR P11.1

Investigating the options for insurance against risks whilst maximising value for money, ensuring compliance with the Public Finances Manual.

Investigate the options for insurance to ensure that:

- the Government has adequate insurance and other resources in place to mitigate the risks it is facing with regard to its activities;

- sufficient budget is in place to provide insurance for all Government activity to reduce the likelihood for potential uninsured losses;

- the Insurance Fund has sufficient resources to cover current and potential insurance claims in line with the recommendations of actuarial reviews.

Q2 2023

MTR P11.2

Preparing a detailed action plan linked to government risk appetite.

Create and commence implementation of a clear plan to establish the most efficient, appropriate and cost-effective insurance solution for the future.

Q3 2023

December Status

vs By When

December Revised date if delayed

December Commentary update

On Track

Round table discussions have taken place in relation to options, the final determination rests with the Minister for Housing and Communities and appears to be moving towards a loan solution in collaboration with Andium Homes. Measures to support first time buyers with reduced stamp duty thresholds are included in Gov Plan 2024 27

Delayed

Feb-24

Following a States vote in July 2023, Ministers have devised a solution to introduce joint filing of tax returns for couples who were married and resident in Jersey before 1 January 2022, alongside independent taxation for all couples for the year of assessment 2026, one year later than planned. The previous proposition has been withdrawn and a new proposition will be lodged before the end of 2023 for debate in February 2024.

Please see Chief Minister progress report.

Please see Chief Minister progress report.

On Track

The Government is engaged in extensive stakeholder engagement and data analysis – locally and internationally

– to understand potential impacts of the various policy options [relating to OECD Pillar Two]. However, it is not possible at the present time to clearly predict what MNE behavioural effects may be, given that impacts will depend in part on what other jurisdictions do with implementation and the timing of those actions. As no political decision has been made by the States Assembly on Pillar Two, this Government Plan contains no estimate of any potential impact the reform measures may have. This position will be kept under review for future Government Plans as decisions on implementation are made.

On 19 May 2023, the three Crown Dependencies made a statement on an intended approach to implementation of the OECD Pillar Two global minimum tax framework for large multinational groups. Each Island intends to implement an Income Inclusion Rule (IIR) and domestic minimum tax from 2025, while continuing to monitor global implementation.

Please see Chief Minister progress report.

On Track

A new Insurance Strategy and roadmap for delivery have been completed and subject to any final comments from the interim CEO will then be presented to the Minister for approval. Once approved implementation will commence in Jan 2024.

On Track

A new Insurance Strategy and roadmap for delivery have been completed and subject to any final comments from the interim CEO will then be presented to the Minister for approval. Once approved implementation will commence in Jan 2024.

December Status

vs By When

December Revised date if delayed

December Commentary update

On Track

(i) Governance proposals discussed with Executive Leadership Team in the first half of the year, final version agreed but further implementation delayed due to resources constraints, other business/ change priorities. (ii) Savings targets have been allocated to Depts as per the Gov Plan and Net Revenue expenditure budgets amended accordingly. Chief Officers are responsible for establishing a plan for delivery on a recurring basis. If savings are delivered on a one-off basis this should be reported in their financial and performance reporting, particular where these underspends may impact on service delivery and agreed outcome targets. (iii) Design phase in progress but slower than expected due to resource constraints. Expect to pilot several tools at the end of 2023 for roll-out to departments in 2024 (iii) Best value reviews plans have been delayed (see below). Development of frameworks to support delayed due to resource constraints.

On Track

(I) Priority Depts - main focus and resources have been in support of HCS. Analysis of opportunities and feeding into the design and build of the FRP. Additional resources have been agreed and appointed in the FBP team (ii) M&D licensing review - following the consolidation of the digital teams their focus in 2023 has been on stabilisation and investment of 900+ line of business apps. Savings on corporate licence negotiations expected to deliver from 2024 with further work on line of business apps ongoing (iii) 2 best value reviews planned (a) Consultancy and contingent labour reporting currently deferred awaiting C&AG report in order to rescope thus avoiding duplication and enable follow up work or difference focus. Corporate frameworks have been developed for professional services. SEB have challenged contingent labour requests which they review and approve which has served to improve the quality of business cases (b) HCS Laundry services which is pending HCS FRP confirmation of timeframes

On Track

A terms of reference to establish a political oversight group for Arm’s Length Bodies has been developed and will be published before the end of 2023, with the meeting programme for the new group commencing in 2024

On Track

In late 2022, 50% of ALB representatives reported (46 individual responses) that the vision, aims and objectives of their organisations are completely complimentary (score 10 out of 10), to the CPM CSPs. Average score across the results was 9 out of 10, highlighting that individual relationship managers across Departments are working closely with their ALOs to ensure alignment.

The PFM sets out minimum standards of governance of ALOs by Government officers, additional guidance has been provided to Government officers throughout 2023 and a programme of further support is planned for 2024. Although GoJ has not yet issued detailed guidance to all ALOs regarding their adoption of the PFM principles, the C&AG has issued a best practice guide to annual reporting that notes that best reports include: ‘narrative around how business operations support wider Government (or other) objective’. It’s also included in the self- assessment tool for annual reporting that has been issued by C&AG and officers are promoting this too to ALBs. The governance checklist (appended to the PFM) put in place in late 2022 also makes reference to ensuring that ALO strategic documentation includes a narrative about how their objectives align with GoJ strategic objectives. Work is ongoing to ensure that such guidance is consistent and does not become a bureaucratic burden.

The ALBOB, formed of senior Government officers, has met three times in 2023 to monitor ALOs, resulting in the closure of a number of long standing C&AG actions. ALBOB continues to work hard to strengthen partnership working and culture based on a shared vision and is currently finalising its 2024 work programme.

Delayed

Dependent on NHCF solution

Whilst there is reference to this in the GP 2024-27 it is conditional upon resolving the funding solution for the New Healthcare Facilities first (see above)

December Status

vs By When

December Revised date if delayed

December Commentary update

On Track

Work continues on the delivery of the actions set out in the 2023-26 T&E Strategic Workforce Plan, including succession planning. The results of the 2023 Be Heard Survey have been analysed and compared to our plan to consider if any of the actions need rethinking and the actions to take forward in 2024.

The Jersey Professional Tax Qualification has been successfully launched.

Commercial Services: Strategic changes to the leadership structure across Commercial Services will contribute to further integrated T&E model. the Procure to Pay team has developed in terms of integration of end to end process KPIs and data, this will form the basis of a T&E shared service structure which is a vision to be delivered through reorganisation / consultation planned to be realised in Q1 2024.

Commercial Genius programme on hold pending Commercial Services offering review, following deferment of Connect R4 and continuing emphasis of business stabilisation through Embed Connect. Key lessons learned will be realised through revised Commercial Genius strategy to ensure appropriate support across all customers external to Commercial Services.

On Track

Phase 2 testing is still in progress. Board made a decision to not go live with the email functionality as it could not be tested in the time shift environment.

On Track

On track to achieve our compliance target for the year.

On Track

2022 ARA delivered by the end of April, with improved scoring against C&AG best practice assessment.

On Track

PFM:

During 2023 (Q1-Q3), 15 new PFM sections were written, consulted and approved by the Minister; 12 sections were reviewed, consulted and amended (and there are 3 more new PFM sections and 8 amended sections waiting to be reviewed and sent out for consultation in September/October). More section reviews are planned for Q4 2023.

Conflicts of interest e-form is now live (first declaration to be submitted by the end of 2023); Conflicts of Interest MyStates page is now live.

11 x PFM training sessions were delivered (4 x full PFM content training sessions, 4 x new and updated PFM sections, 3 x Conflicts of Interest). 2 more Conflicts of Interest sessions to be delivered in September, 2 full PFM contents sessions in October, 2 Gifts and Hospitality training sessions are scheduled for November.

19% of T&E staff took up the full PFM content training so far in 2023.

Updates to the Procurement Best Practices Procedures have been delayed due to resourcing issues but are on track for the end of the year.

Anti-fraud, corruption and money laundering:

Countering Fraud and Corruption manager has been recruited and started on 4th September 2023. There is a big piece of work that will be undertaken in terms of departmental fraud risk register.

There is a plan for the first report to be produced by the end of 2023.

Anti-fraud and corruption policy and strategy has been approved by ELT in November 2022 and the implementation process continues.

Online fraud, corruption and money laundering training has been developed and is live since 6/07/2023, available to all colleagues (hopefully next year it will be mandatory). Despite all form of communication, the take up is poor.

Face to face training (2 sessions) is arranged for 20th and 28th September, available to all staff.

Cross Departmental Working Group meetings taking place each quarter; work plan in place; sharing experience and expertise

We have monthly articles on main OurGov page: "Spotlight on Fraud", MyStates page including information where and how to report fraud suspicions.

AML updated policy is currently awaiting approval.

There is currently fraud and error C&AG review being undertaken and first draft will be shared in 2023.

ID MINISTERIAL ACTION WHAT WILL WE DO IN 2023? BY WHEN

Departme ntal MTR D6

Improved strategic financial planning. Seeking to improve strategic financial planning and the creation of an affordable and deliverable longer term capital plan and financing strategy.

* Prepare the financial elements of the next Government Plan (24-27):

- review the operation of the Government Plan process to consider whether changes could be made to provide more certainty and financial discipline (including Annual Delivery Plans and Budgets, Medium Term Financial Plans and the current Government Plan Process) by the end of 2023.

- publish an initial 25-year outlook for project investment by 2024, centred on the requirements of the Island and new Government priorities.

- developments in estates management and enterprise asset management will support this project, as will the planned condition survey of the States Estate to assess the current level of replacement and maintenance costs.

- cash flow forecasting and management- with the implementation of Connect we will update our cash flow forecasting model to ensure we benefit from the data available. Our margin of error in cash flow forecasting will reduce as a result.

Q4 2023

December Status

vs By When

December Revised date if delayed

December Commentary update

On Track

Government Plan has been prepared and will be lodged 19th October.

GP process reviewed and no changes planned in 2024.

Long-term capital planning work about to begin following work on the programme in the GP.