Skip to main content

Review of States Annual Report and Accounts 2020 (P.A.C.1/2021): Executive response (P.A.C.1/2021 Res)

The official version of this document can be found via the PDF button.

The below content has been automatically generated from the original PDF and some formatting may have been lost, therefore it should not be relied upon to extract citations or propose amendments.

Chief Minister (as Chair of SEB) and Treasurer's Response to PAC Report: PAC Review of States Annual Report and Accounts 2020: Executive Response to PAC by 21 September 2021 please.

Summary of response:

The Chief Minister (as Chair of SEB) and Treasurer welcome the report of the PAC. A number of improvements have already been put in place as a result of the report of the C&AG on the Employment of the former Chief Executive and these are reported in detail below. It is heartening that the PAC recognises general improvements in the processes for production and audit of the Annual Report and Accounts, despite an extraordinary year in two specific aspects – Covid-19 and the departure of the former Chief Executive. The Chief Minister, the Interim Chief Executive and the Treasurer welcome the constructive dialogue with, and challenge from, the PAC and share their objective of improved governance, as well as better management and reporting of performance. It can only be healthy for Islanders for the States and Government to be held to account in a balanced and co-operative manner. The majority of recommendations are accepted. Some have already been implemented. Target dates for the remaining accepted actions are included below.

Action Plan

 

Recommendations

Action

Target date

Responsible Officer

R1   In  accordance  with  the  Public Finances  Manual,  the  States Employment Board should consult with, and  obtain  written  advice  from,  the Treasury  and  Exchequer  regarding significant payments for Senior Officers.

Accept   already  implemented.  As  this  is  already  a requirement of the PFM, no further action is required.

N/A

N/A

R2 The provision of a Treasury Business Partner to provide advice on financial matters to the States Employment Board should  be  included  within  the  Public Finances Manual.

Accept.  As  noted  in  the  Committee's  report,  a  new section of the Public Finances Manual (PFM) relating to the States Employment Board has been drafted and is expected to be published by the end of 2021. As well as requiring the Group Director of People and Corporate Services to consult with the Treasurer on certain matters, it will also require that Group Director to ensure that the Treasurer (or an alternative senior officer from Treasury

31st  December 2021

Treasurer  of  the States

 

 

and Exchequer nominated by the Treasurer) is invited to attend SEB meetings where either:

any proposals are to be put to SEB which would result, or would be likely to result, in the amounts allocated, and approved, in a Government Plan to be exceeded; or

SEB are  considering  offering  an  employment contract with non-standard clauses that could expose the States of Jersey to future liabilities.

In accordance with the Public Finances Law, changes to the PFM must be approved by the Minister for Treasury and Resources.

 

 

R3  The  Government  should  include clearer key performance indicators and continue its work to unify the language of public-facing performance reporting to aid understanding and overall scrutiny of annual departmental performance.

30th June 2022

Director  General, Strategic  Policy, Planning  and Performance

Service Performance Measures were introduced during 2020 to publicly identify how services provided by the Government  of  Jersey  are  performing.  The  Service Performance  Measures  were  outlined  in  the  2020 Departmental Operational Business Plans (DOBPS) and were reported on for the first time in the 2020 Annual Report and Accounts.

Quarterly reporting is to be introduced before the end of 2021, and the Government of Jersey website will be updated accordingly. Experience of operating the service performance  measures  framework  during  2021  has already identified improvements to some measures that can be introduced into the system for 2022. This will be part of business-as-usual each year.

 

 

 

 

The  intention  is  that  annual  reporting  of  service performance measures will happen alongside the Q4 data, with only highlights included in the Annual Report and Accounts – both of these will have happened by Q2 2022.

 

 

R4  Performance  Reporting  for  future Annual  Report  and  Accounts  should include  comparative  performance information from years prior to 2020, due to  the  anomalous  data  created  as  a result  of  (and  the  Government's response to) the COVID-19 pandemic.

Accept in part. The Delivering for Islanders' section of the  2020  Annual  Report  and  Accounts  included comparisons  with  2019  data,  commentary  for  each department and highlighted the impacts of Covid 19 on the 2020 Service Performance Measures.

The  2021  service  performance  measures  contain  a baseline and/or target for the 150+ measures; out-turn data  is  being  reported  on  quarterly  Performance Measures 2021 (gov.je). Service performance measures are  intended  to  support  improvements  to  in-year performance; they are not intended to include long-run annual  data  in  the  reporting  of  service  performance measures.

The 2021 Annual Report and Accounts are unlikely to contain service performance data, as this will have been published  elsewhere.  As  part  of  business-as-usual processes we will review with departments which service performance measures might benefit from a longer run of data, and how this might be handled in future.

30th  September 2022

Director  General, Strategic  Policy, Planning  and Performance

R5 Future Annual Report and Accounts should  separate  spending  made  in response  to  COVID-19  or  other  non- recurrent  expenditure  from  routine annual spend, to improve the monitoring of public spending.

Accept. The way in which the government responded to the COVID-19 pandemic by redeploying existing staff resources,  mobilising  additional  resources,  and prioritising  activities  made  it  more  challenging  to separate  out  the  specific  COVID-19  costs  in  2020. However, as recognised in the C&AG's report Overall Management of Public Finances during the COVID-19

30th April 2022

Treasurer  of  the States

pandemic' (page 19) Officers put in place pragmatic and

 

 

 

flexible arrangements to identify and monitor COVID-19 related expenditure.'

The first page of the Financial Review section of the AR&A  2020  (page  112)  provided  a  summary  of  the COVID-19 costs captured in 2020 with a full breakdown provided in the associated appendix on page 147.

To help separate COVID-19 costs in 2021, a COVID-19 Response  head  of  expenditure  was  created  in  the Government Plan 2021-2024.

The net revenue expenditure by department reported in the Mid-year Review 2021 restated the 2020 numbers to remove the recorded COVID-19 costs and report them against the COVID-19 Response head of expenditure. This specific head of expenditure will also be used in the AR&A 2021 to separate the COVID-19 costs and provide clearer comparable financial performance.

Consideration  will  also  be  given  to  separating  the COVID-19 costs in other parts of the financial reporting within the AR&A 2021 to provide end users with a clear and  transparent  view  of  government  financial performance.

 

 

R6 Greater clarity should be provided to distinguish efficiency savings' from the deferral of growth and other rebalancing and  savings  measures  within  future Annual Reports and Accounts.

Accept. The Efficiencies Plan approved by the Council of Ministers for 2020 established the principle of reducing spend  as  an  alternative  to  delivering  the  original efficiency proposal. This was subsequently described as Plan A, B and C as defined in the 6 Month Progress Review' (page 94) where Plan C is deferral of spend, typically  Government  Plan  growth,  or  other  one-off approaches.

30th April 2022

Treasurer  of  the States

 

 

 

The  AR&A  2020  continued  this  categorisation  and provided a breakdown of how the £40million efficiencies target for 2020 was delivered in Section 4 (page 93).

The Mid-year Review 2021 provided an update on the Rebalancing Programme (page 15) and how the targets are being achieved.

The AR&A 2021 will provide an analysis of how the 2021 target and the brought forward amount to be delivered on  a  recurring  basis  has  been  delivered,  including separating  any  delivery  through  non-recurrent measures.

As reported in the Mid-year Review, there has been a shift to a broader set of rebalancing measures into which the efficiencies were subsumed.

 

 

R7  The  process  for  recruiting  and appointing  the  next  Chief  Executive Officer should be strengthened in line with the PAC's recommendations in its letter of 19 July 2021.[1]

Accept – already implemented. The recruitment process has now been completed and the contract signed.

The SEB undertook the actions recommended by the PAC and C&AG prior to contract signing. This included the lessons learned report' that addressed and set out the deficiencies in the previous recruitment process in 2017.

N/A

N/A

R8 A document, which clearly sets out the scope of responsibilities of Ministers and their respective department(s), each Ministerial  and  departmental  revenue income, expenditure budget lines, and other  relevant  information,  should  be

Reject. The Chief Minister and Treasurer maintain the response to the original C&AG recommendation.

The  scope  of  responsibilities  of  each  Minister  and department is already clearly set out in:

N/A

N/A

 

 

published  annually  alongside  the Government Plan.

Ministerial  responsibilities  published  by  the  Chief Minister.

The Government Plan Annex; and

Departmental Operational Business Plans.

Taken  together  these  form  a  sufficient  basis  for assessing whether expenditure has been undertaken for the purposes intended by the States Assembly.

The  government  plan  already  includes  detailed information on departmental income expenditure, which aligns  to  Heads  of  Expenditure  under  the  Public Finances Law. It also includes an indicative mapping of budgets to Ministers.

 

 

R9 The current advisory structure of the States  Employment  Board  should  be reviewed  to  improve  its  regulatory framework, with consideration given to the scope of an advisor specialising in Jersey's employment law.

Reject.  The  SEB  have  access  to  legal  advisers specialised in Jersey employment law, health and safety law,  contract  law  etc  when  appropriate.   This recommendation does not take into account the legal (not regulatory) framework of the SEB.

N/A

N/A

R10  The  announcement  of  the appointment of a new Chief Executive should  not  be  made  until  contract negotiations have been completed and the contract signed.

Accept – already implemented. The announcement of the  appointment  was  leaked  ahead  of  the  official announcement, which was delayed as a courtesy to a States Member, Deputy Kirsten Morel , who lodged a proposition  to  halt  the  recruitment  process.   The proposition requested the SEB to do something which was unlawful and ultimately was withdrawn. It should be noted that Deputy Morel was informed of the position and impact on 27 August 2021 and then by the SEB on 8 September 2021, including regarding the legal position and ramifications.

N/A

N/A

R11 The line management of the Chief Executive  should  be  reviewed  and updated in time for the appointment of the next, permanent Chief Executive.

Accept – already implemented. A report was considered by SEB in September 2021.

N/A

N/A

 

R12 A process dealing with conflicts for the Chief Executive (when the States Employment  Board  is  dealing  with disciplinary  matters  relating  to  him  or her), should be documented as a matter of good governance.

Accept – already implemented. A report was considered by SEB in September 2021.

N/A

 

N/A

R13  The  Chair  of  the  States Employment  Board  must  inform  the States  Employment  Board  within  two days of any approach by a Senior Officer requesting  secondary  employment, where  the  contract  of  that  officer requires  written  permission  from  the employer.

Reject.   Two  days  is  an  arbitrary  timetable.   The requirement is to consult with the Group Director for People and Corporate Services who will advise the SEB. This is only for the CEO. The DGs are delegated to the CEO.

A revised scheme of delegation was put in place in September 2021.

N/A

30th 2021

September

N/A

Group  Director, People  and Corporate Services

R14 All key agreements directly relating to Senior Officers, including secondary employment,  advisory  positions  and membership of boards should be made in writing with a clear understanding that verbal approval is insufficient and does not imply or substitute formal approval

Accept – already implemented. This is already the case, so no further action is required.

N/A

 

N/A

R15 The States of Jersey should take the  necessary  steps  to  inform  the workforce about the employment status of the Chief Executive should his or her original contract be terminated prior to the  date  of  departure  initially  agreed, and  more  widely  advise  who  is responsible for the positions occupied by the Chief Executive if no-one is in post.

Accept – already implemented. The Chief Minister after consulting  with  the  States  Employment  Board  and Council of Ministers, will take the necessary steps to inform the workforce about the employment status of the Chief Executive should his or her original contract be terminated prior to the date of departure initially agreed, and  more  widely  advise  who  is  responsible  for  the positions occupied by the Chief Executive if no-one is in post.

N/A

 

N/A

R16 The identity of the Chief Executive and Principal Accountable Officer, or the individual deputising in one or both of

Accept – already implemented.

N/A

 

N/A

 

these roles, should be publicly available at all times.

 

 

 

R17   Clear  demarcation  should  be established to ensure that Civil Servants whose contracts have recently expired and  are  not  employed  by  the  States should not be permitted to access emails from their work account, should not have access to the building, and should not attend  the  meetings  of  boards  where membership  was  held  through  their previous employment.

Neither accept or reject. Individual circumstances and risk assessments will be required in each situation.

N/A

N/A

R18 The Government of Jersey should adopt a policy on the appointment of individuals  in  unpaid  roles  who  have access to States of Jersey information and  should  ensure  that  any  such appointments  are  approved  at  an appropriate level and in writing.

Accept. A policy will be developed but the appointment of  unpaid  individuals  with  access  to  sensitive  and confidential States of Jersey information is rare so other policies will take precedence.

30th June 2022

Group  Director, People  and Corporate Services

R19  A  formal  structure  of  deputising should be developed and published to identify clear continuity of business in the event of the Chief Executive Officer being incapacitated or otherwise unable to  fulfil  the  functions  of  this  role (including  as  Principal  Accountable Officer and Head of Public Service).

Accept.

31st  December 2021

Chief of Staff

R20  The  holder  of  the  role  of  Chief Executive (and its attendant functions as Principal Accountable Officer and Head of  Public  Service)  should  be  publicly clarified during periods where there are two employees with equal claim to the position (i.e., an outgoing and incoming Chief Executive).

Accept.

If  and  when  it arises.

Group  Director, People  and Corporate Services

 

R21  All  due  processes  should  be stringently followed and documented, in respect  of  every  Special  Payment, including consultation with Treasury and Exchequer,  regardless  of  time pressures.

Accept   already  implemented.  The  findings  of  the C&AG,  reiterated  by  the  PAC,  have  already  been discussed at ELT (Executive Leadership Team). This has  had  the  effect  of  raising  the  profile  of  Special Payments,  and  there  is  evidence  that  AOs  are proactively contacting Treasury and Exchequer. There have been requests for briefings on the Public Finances Manual.  Two  have  been  delivered  to  People  and Corporate Services, with a further briefing planned for September 2021. These briefings have generated useful discussions and a clearer understanding of the nature of Special  Payments.  There  are  good  grounds  for confidence that the example raised in this report is less likely to be repeated.

Immediate complete

-

All  Accountable Officers

Group  Director, People  and Corporate  Services (for SEB)

R22 To ensure that the pay-out of large sums in Severance Payments does not become  the  norm,  all  contractual obligations such as alternative dispute resolutions should be exhausted before negotiating special payments.

Accept in part. The pay out of large' sums is not the norm. ADR is not a contractual requirement (and should not be). Each circumstance is considered in relation to risk and liabilities by the appropriate body or Accountable Officer after receiving advice from People and Corporate Services  and  Law  Officers  as  appropriate,  and  in consultation with Treasury and Exchequer as required under the PFM.

Immediate

 

Group  Director, People  and Corporate Services

Recommendations not accepted

 

Recommendation

Reason for rejection

R8

A document, which clearly sets out the scope of responsibilities of Ministers and their respective department(s), each Ministerial and departmental revenue income, expenditure budget lines, and other relevant information, should be published annually alongside the Government Plan.

This has already been rejected once with the reason that the Government  Plan  and financial  statements  accompanying  it already do this.

R9

The current advisory structure of the States Employment Board should  be  reviewed  to  improve  its  regulatory  framework,  with consideration  given  to  the  scope  of  an  advisor  specialising  in Jersey's employment law.

Rejected: the SEB have access to legal advisers specialised in Jersey employment law, health and safety law, contract law etc when appropriate. This recommendation does not take into account the legal (not regulatory) framework of the SEB

 

 

 

 

 

 

 

 

 

 

R13

The Chair of the States Employment Board must inform the States Employment Board within two days of any approach by a Senior Officer requesting secondary employment, where the contract of that officer requires written permission from the employer.

Not  agreed.   Two  days  is  an  arbitrary  timetable.   The requirement is to consult with the Group Director for People and Corporate Services who will advise the SEB. This is only for the CEO. The DGs are delegated to the CEO. A revised scheme of delegation will be in place September 2021.

R17

Clear  demarcation  should  be  established  to  ensure  that  Civil Servants  whose  contracts  have  recently  expired  and  are  not employed by the States should not be permitted to access emails from their work account, should not have access to the building, and should not attend the meetings of boards where membership was held through their previous employment.

Individual circumstances and risk assessments will be required in each situation.