Comptroller and
Auditor General (Jersey) Law 2014
A LAW to continue the office of
Comptroller and Auditor General, to provide for the functions of that office
and for connected purposes
Adopted by the
States 3rd July 2014
Sanctioned by
Order of Her Majesty in Council 8th October 2014
Registered by the
Royal Court 17th
October 2014
THE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have
adopted the following Law –
part 1
interpretation
1 Interpretation
(1) In
this Law, unless a contrary intention appears –
“Chief Executive Officer”
has the same meaning as in the Employment of States of Jersey Employees
(Jersey) Law 2005[1];
“Comptroller and Auditor General”
means the person for the time being holding or carrying out the duties of the
office of Comptroller and Auditor General established by Article 2;
“Jersey Appointments Commission”
means the Commission established under Article 17 of the Employment of
States of Jersey Employees (Jersey) Law 2005;
“Public Finances Law”
means the Public Finances (Jersey) Law 2005[2];
“States’ employee”
has the same meaning as in the Employment of States of Jersey Employees
(Jersey) Law 2005.
(2) In
this Law, unless a contrary intention appears, expressions that are not defined
in paragraph (1) but are defined in the Public Finances Law have the same
meaning as in that Law.
part 2
appointment and administration
2 Office
of Comptroller and Auditor General
There shall be an office of Comptroller and Auditor General.
3 Appointment
of the Comptroller and Auditor General
(1) The
office of Comptroller and Auditor General shall be held by a person appointed
by the States on a proposition signed by the Chief Minister and the Chairman of
the Public Accounts Committee.
(2) The
States shall debate the proposition in camera.
(3) Before
recommending to the States the appointment of a person to the office of
Comptroller and Auditor General the Chief Minister and the Chairman of the
Public Accounts Committee must take into account the views and recommendations
of the Jersey Appointments Commission.
(4) The
Chief Minister and the Chairman of the Public Accounts Committee must not
propose a person for appointment as Comptroller and Auditor General unless
satisfied that the person has the qualifications and experience necessary to
discharge the functions of that office.
(5) A
person, on being appointed to the office of Comptroller and Auditor General –
(a) shall
cease to hold any employment as a States’ employee; and
(b) shall
cease to hold any other office or employment (whether or not for remuneration)
with any States funded body or independently audited States body.
(6) A
person, whilst holding the office of Comptroller and Auditor General, shall be
disqualified for holding any employment or office described in paragraph (5).
(7) The
Chief Minister and the Chairman of the Public Accounts Committee may appoint a
person to carry out the duties of the office of Comptroller and Auditor General
while –
(a) the
office is vacant; or
(b) the
holder of the office is unable to perform the functions of the office.
(8) The
Chief Minister must report an appointment under paragraph (7) to the
States at the first practicable opportunity.
4 Terms
and conditions of appointment
(1) Subject
to paragraphs (2) and (3) and any other provision of this Law, a person
appointed to the office of Comptroller and Auditor General shall hold the
office on such terms and conditions as are agreed between the person, the Chief
Minister and the Chairman of the Public Accounts Committee.
(2) A
person shall be appointed to the office of Comptroller and Auditor for a fixed
term of 7 years, which cannot be extended.
(3) A
person cannot be appointed to the office of Comptroller and Auditor General more
than once.
5 Restrictions
on professional activities
The Comptroller and Auditor General must not –
(a) accept
any other appointment to, or carry out the functions of, any other paid office;
(b) enter
into any other contract of employment (whether or not for remuneration); or
(c) carry
on practice in any other profession either alone or in partnership with any
other person,
except with and in accordance with the approval of the Chief
Minister and the Chairman of the Public Accounts Committee, which shall not be
unreasonably withheld.
6 Restrictions
on activities of former Comptroller and Auditor General
(1) This
Article applies upon the revocation or expiry of the term of office of a
Comptroller and Auditor General (a “former Comptroller and Auditor
General”).
(2) A
former Comptroller and Auditor General must not, during the period of 2 years
following the revocation or expiry of his or her term of office as Comptroller
and Auditor General, hold any employment or office described in Article 3(5).
7 Revocation of appointment
(1) The
States may revoke the appointment of a person to the office of Comptroller and
Auditor General on a proposition signed by the Chief Minister and the Chairman
of the Public Accounts Committee.
(2) The
States shall debate the proposition in camera.
(3) The
proposition must allege one of the following grounds for revocation, namely,
that the person holding the office of Comptroller and Auditor General –
(a) has
not carried out the duties of the office in a competent manner;
(b) is
incapacitated either mentally or physically from carrying out the duties of the
office;
(c) has
neglected to carry out all or any of the duties of the office;
(d) has
failed to comply with Article 5;
(e) has
failed to comply with any term or condition of his or her appointment;
(f) has
indulged in dishonourable conduct;
(g) has,
without the approval of both the Chief Minister and the Chairman of the Public
Accounts Committee, taken leave of absence not provided for by his or her terms
and conditions of appointment; or
(h) has
been convicted of an offence and, by virtue of the conviction, has shown
himself or herself not to be a fit and proper person to continue to hold
office.
(4) The
report accompanying the proposition must set out details of the evidence to be relied
upon to support the allegation.
(5) The
proposition must not be lodged unless the person holding the office of
Comptroller and Auditor General –
(a) has
been given a copy of the report mentioned in paragraph (4); and
(b) has
been given such reasonable opportunity as the circumstances allow to prepare a
written statement in respect of the evidence mentioned in the report.
(6) Any
statement prepared in accordance with paragraph (5)(b) must accompany the
proposition when it is lodged.
(7) When
the proposition has been lodged the Chief Minister may, with the approval of
the Chairman of the Public Accounts Committee, suspend the Comptroller and
Auditor General from office.
(8) If
the proposition –
(a) is
withdrawn;
(b) is
not approved by the States after debate; or
(c) is
not debated by the States within 3 months of being lodged,
the Comptroller and Auditor General must be restored to office
without loss of remuneration or any other benefits.
8 Vacancy in office
(1) The
office of Comptroller and Auditor General becomes vacant if the term of
appointment of the person holding the office expires.
(2) It
also becomes vacant if the person holding the office –
(a) dies;
(b) gives
the Chief Minister and the Chairman of the Public Accounts Committee written
notice of resignation from the appointment;
(c) accepts
nomination to become a member of the States;
(d) is
appointed to any paid office or other place of profit under the Crown;
(e) becomes
a paid officer in the service of any parochial authority;
(f) is
compulsorily detained or subject to a guardianship order under the Mental
Health (Jersey) Law 1969[3];
(g) has
a curator of his or her person or property appointed;
(h) has
an attorney appointed without whom he or she may not act in matters movable or
immovable;
(i) becomes
bankrupt or makes a composition or arrangement with his or her creditors;
(j) is
convicted of an offence involving corruption; or
(k) whether
in Jersey or elsewhere, is convicted of any offence and ordered to be
imprisoned.
(3) The
office of Comptroller and Auditor General also becomes vacant if the States,
acting in accordance with Article 7, revoke the appointment of the person
holding the office.
9 Resources
(1) The
States must ensure that the Comptroller and Auditor General is provided with
sufficient resources to carry out his or her functions.
(2) Notwithstanding
paragraph (1), the transactions, internal controls and systems of the
Comptroller and Auditor General shall not be subject to any audit under Article 36(1)
of the Public Finances Law.
10 Limitation
of civil liability
(1) This
Article applies to –
(a) a
person who is or has been the Comptroller and Auditor General; and
(b) a
person who is or has been or is acting or has acted as, an officer, employee or
agent of the Comptroller and Auditor General.
(2) A
person to whom this Article applies is not liable in damages for any act done
in the discharge, or purported discharge, of the functions of the Comptroller
and Auditor General under this Law or any other enactment.
(3) Paragraph (1)
does not apply –
(a) if
it is shown that the act was done in bad faith; or
(b) so
as to prevent an award of damages made in respect of an act on the ground that
the act was unlawful as a result of Article 7(1) of the Human Rights
(Jersey) Law 2000[4].
part 3
powers and duties
11 General
duties of Comptroller and Auditor General
(1) It
is the duty of the Comptroller and Auditor General to provide the States with
independent assurance that –
(a) the
public finances of Jersey are being regulated, controlled, supervised and
accounted for in accordance with the Public Finances Law and that the
provisions of that Law are otherwise being duly complied with;
(b) special
funds are being regulated, controlled, supervised and accounted for in
accordance with the Public Finances Law and the proposition or enactment that
established the fund;
(c) the
Social Security Fund and the Social Security (Reserve) Fund are being
regulated, controlled, supervised and accounted for in accordance with the
Social Security (Jersey) Law 1974[5] and that the provisions of
that Law are otherwise being duly complied with;
(d) the
Health Insurance Fund is being regulated, controlled, supervised and accounted
for in accordance with the Health Insurance (Jersey) Law 1967[6] and that the provisions of
that Law are otherwise being duly complied with; and
(e) the
Long-Term Care Fund is being regulated, controlled, supervised and accounted
for in accordance with the Long-Term Care (Jersey) Law 2012[7] and that the provisions of
that Law are otherwise being duly complied with.
(2) The duty
under paragraph (1) shall also be taken to require the Comptroller and
Auditor General to consider and report to the States on the matters
described in paragraph (3) in respect of the bodies and funds described in
paragraph (4).
(3) The
matters are –
(a) general
corporate governance arrangements;
(b) the
effectiveness of internal controls, and of the internal auditing of those
controls;
(c) whether resources are
being used economically, efficiently and effectively; and
(d) actions
needed to bring about improvement, where improvement is needed.
(4) The
bodies and funds are –
(a) the
States;
(b) States funded bodies; and
(c) any
fund mentioned in this Article.
12 Duty
to ensure that the annual financial statement of the States is audited
(1) When
the annual financial statement in respect of the accounts of the States for a
financial year is sent to the Comptroller and Auditor General by the Treasurer
in accordance with Article 32(1)(b) of the Public Finances Law, the
Comptroller and Auditor General must ensure –
(a) that
an audit of it is completed, whether by the Comptroller and Auditor General or
whether by a person appointed by the Comptroller and Auditor General for the
purpose;
(b) that
a certificate from the person carrying out the audit is attached to the
statement; and
(c) that
the statement with the attached certificate and any note mentioned in paragraph (3)
are forwarded to the Minister,
before the end of the period of 5 months after the end of the
financial year.
(2) The
certificate mentioned in paragraph (1)(b) must certify whether the annual
financial statement properly represents the activities of the States for the
financial year and whether Article 32(2) of the Public Finances Law has
been complied with.
(3) The
Comptroller and Auditor General may also attach to the statement a note drawing
the attention of the States –
(a) to
any matter in the statement that the Comptroller and Auditor General considers
should be of concern to the States or should receive the attention of the
States; and
(b) to
any matter that prevented or hindered an audit of any part of the statement or,
in the Comptroller and Auditor General’s opinion, constituted a
significant breach of a provision of the Public Finances Law or of any other
enactment referred to in Article 11(1)(b) to (e) of this Law.
(4) The
Minister for Treasury and Resources and Treasurer must each sign the annual
financial statement.
(5) The
Minister for Treasury and Resources must then present the statement, the
certificate mentioned in paragraph (1)(b) and any note mentioned in paragraph (3)
to the States as soon as practicable.
(6) The
States may, on a proposition lodged by the Minister for Treasury and Resources,
extend the time within which an action specified in paragraph (1) must be
taken.
13 Powers
relating to independently audited States body
(1) The
Comptroller and Auditor General may at any time make a report on –
(a) the
accounts of an independently audited States body;
(b) all
or any of the matters described in Article 11(3)(a) to (d) in respect of
an independently audited States body.
(2) When
requested to do so by the Comptroller and Auditor General, an independently
audited States body must make such records and accounts available to the
Comptroller and Auditor General as are required to enable a report to be made
in accordance with paragraph (1).
(3) Where
the body is unincorporated, the person or persons with possession of the
accounts and other records of the body must comply with paragraph (2).
(4) This
Article does not prejudice any other right the Comptroller and Auditor General
may have to audit the accounts of the body or any requirement imposed by an
enactment or Act of the States for the Comptroller and Auditor General to
appoint the auditors of the accounts of the body.
14 Powers
relating to States aided independent body
(1) This
Article applies to a body (including an individual and a corporation sole),
whether or not incorporated, that in a financial year receives an amount of
money from the States to aid it to carry out its activities.
(2) The
Comptroller and Auditor General may audit the accounts of the body, arrange for
them to be audited or ensure that they are audited, in so far as it is
necessary to do so to ensure that the amount the body received from the States
by way of aid during the relevant financial year was used for the purpose
intended by the States.
(3) The
Comptroller and Auditor General may at any time make a report upon all or any
of the matters described in Article 11(3)(a) to (d) in respect of a States
aided independent body.
(4) When
requested to do so by the Comptroller and Auditor General the body must make
such of its records and accounts available to the Comptroller and Auditor
General as are required for an audit to be carried out in accordance with paragraph (2)
or a report to be made under paragraph (3).
(5) Where
the body is unincorporated the person or persons with possession of the
accounts and other records of the body must comply with paragraph (4).
(6) This
Article shall not prejudice any other right the Comptroller and Auditor General
may have to audit the accounts of the body.
(7) A
body to which this Article applies is in this Law referred to as a
“States aided independent body”.
15 Order establishing board
(1) The
Chief Minister may, by Order, establish a board of individuals to carry out
functions in relation to the office of the Comptroller and Auditor General.
(2) An
Order made under paragraph (1) may specify –
(a) the
name of the board;
(b) the
constitution of the board;
(c) the
functions of the board in relation to the office of the Comptroller and Auditor
General;
(d) the
duties of the Comptroller and Auditor General in relation to the board;
(e) the
appointment, dismissal and removal from office of members of the board; and
(f) the
resources of the board.
(3) Before
making an Order under this Article, the Chief Minister must consult with the
Chairman of the Public Accounts Committee and obtain his or her agreement to
the Order.
16 Delegation
of functions
(1) Subject
to this Article, the Comptroller and Auditor General may delegate any of his or
her functions under this Law or any other enactment to any person.
(2) The
Comptroller and Auditor General shall not delegate a function to a person
unless the Comptroller and Auditor General is satisfied that the person has the
required qualifications and necessary experience to carry out the function in a
satisfactory manner.
(3) The
Comptroller and Auditor General may delegate a function subject to such terms,
conditions and other limitations as he or she considers appropriate.
(4) The delegation of a function does not
prevent the exercise of the function by the Comptroller and Auditor General
himself or herself.
17 Independence
(1) The
Comptroller and Auditor General may not be directed on how any function of the
office of Comptroller and Auditor General is to be carried out.
(2) However,
the Comptroller and Auditor General must liaise with the Public Accounts
Committee when carrying out those functions, and shall attend all meetings of
that Committee.
(3) The
Comptroller and Auditor General may seek legal advice from the Attorney General
on any subject relevant to the functions of the office of the Comptroller and
Auditor General, and the Attorney General may provide that advice.
18 Statement
of manner in which functions are to be discharged
(1) The
Comptroller and Auditor General shall prepare and publish a statement of the
manner in which he or she proposes to discharge his or her functions under this
Law and any other enactment.
(2) The
Comptroller and Auditor General shall keep under review and revise, as needed,
the statement prepared and published under paragraph (1).
(3) The
Comptroller and Auditor General must provide a copy of the statement, and any
revision of it, to the Greffier of the States.
(4) The
Greffier of the States shall lay the statement, and any revision of it, before
the States.
19 Duty
to prepare annual report and accounts of office
(1) The
Comptroller and Auditor General must, each year –
(a) prepare
a report in respect of the activities of the office of Comptroller and Auditor
General for the previous year; and
(b) provide
a copy of the report to the Chief Minister and to the Greffier of the States.
(2) The
accounts of the Comptroller and Auditor General shall be audited by auditors
appointed by the Chairman of the Public Accounts Committee, after consultation
with the board, if any, established under Article 15.
(3) The
Comptroller and Auditor General must, each year, provide a copy of his or her
audited accounts for the previous year to the Greffier of the States.
(4) The
Greffier of the States shall lay the report and audited accounts before the
States.
20 Duty
to report
(1) This
Article applies where, in accordance with this Law, the Comptroller and Auditor
General has carried out an audit or made a report (other than a report
required by Article 19).
(2) The
Comptroller and Auditor General must prepare a report setting out the results
of the audit or incorporating the report.
(3) The
Comptroller and Auditor General must provide the report to the Greffier of the
States.
(4) The
Greffier of the States shall lay the report before the States.
(5) In
the report the Comptroller and Auditor General must mention any matter of
concern or any matter that should receive attention.
(6) If,
in the course of carrying out an audit or making a report, the Comptroller and
Auditor General suspects any criminal activity, the Comptroller and Auditor
General must, as soon as practicable, report the suspicion to the Attorney
General.
(7) A
report made in accordance with paragraph (6) need not be in writing.
part 4
powers and enforcement
21 Power
to summons people to appear and to provide records
(1) The
Comptroller and Auditor General may in the exercise of his or her functions do
all or any of the following –
(a) summons
a person to appear before the Comptroller and Auditor General or to produce a
specified record, or to do both;
(b) require
a person to answer questions;
(c) require
a person who has access to a record to provide the information contained in it
to the Comptroller and Auditor General in a legible and comprehensible form.
(2) The
power under paragraph (1)(a) to require a record to be produced includes a
power –
(a) if the record is
produced, to retain the record or to take copies of or extracts from the
information it contains; and
(b) if the record is not
produced, to require the person to whom the requirement was directed to state,
to the best of his or her knowledge and belief, where it is.
(3) If
records are retained a list of the records must be supplied to the person from
whom they were obtained.
(4) A
record retained under paragraph (2)(a) –
(a) may be retained for one
year; but
(b) if within that year
proceedings to which the record is relevant are commenced against any person,
may be retained until the conclusion of those proceedings.
(5) If –
(a) the
Comptroller and Auditor General has retained a record under paragraph (2)(a);
and
(b) a
person reasonably requires the record for his or her business,
the Comptroller and Auditor General must provide the person with a
copy of it as soon as reasonably practicable.
22 Power
to enter and inspect
(1) The Comptroller and Auditor General may, in
the exercise of his or her functions under this Law –
(a) enter and inspect any building or other
premises occupied or controlled by any States funded body; and
(b) while in the building or premises, inspect
any records, stores, goods, plant, machinery, cash and other valuables.
(2) If such a building or other premises are
lawfully occupied by some other person the Comptroller and Auditor General
shall not enter the building or other premises pursuant to paragraph (1) –
(a) without first giving the occupier reasonable
notice of the Comptroller and Auditor General’s intention to enter; and
(b) where the building or other premises is or
forms part of a residence, without first obtaining the consent of the occupier
to enter.
23 Offence: failure
to appear, to answer questions or to provide information
(1) A
person shall be guilty of an offence if, when summonsed or required to do so by
the Comptroller and Auditor General acting in accordance with Article 21, the
person fails or refuses –
(a) to
appear before the Comptroller and Auditor General;
(b) to produce
a specified record;
(c) to
answer truthfully any question;
(d) to
provide information contained in a record in a legible and comprehensible form;
or
(e) to state, to the best of his or her knowledge and belief, where a
record is.
(2) A
person guilty of an offence under paragraph (1) shall be liable to a fine of
level 4 on the standard scale.
(3) It
shall be a defence for a person charged with an offence under paragraph (1)
for the person to show that there was a reasonable excuse for the failure or
refusal.
24 Offence:
providing false record or information
(1) A
person shall be guilty of an offence if, when required to produce a record
under this Law or knowing that a record may be required to be produced under
this Law, the person, with intent to deceive –
(a) destroys
the record or in any other way renders it unintelligible or useless, or
difficult or impossible to retrieve; or
(b) alters
it in any way to make the information it contains false or misleading in any
material way.
(2) A
person shall be guilty of an offence if, when required to provide information
under this Law, the person knowingly provides information that is false, misleading
or incomplete in any material way.
(3) A
person guilty of an offence under paragraph (1) or paragraph (2) shall
be liable to imprisonment for a term of 5 years and to a fine.
25 Offence: obstruction
(1) A
person shall be guilty of an offence if he or she hinders or obstructs a person
in the exercise by that person of a function under this Law.
(2) A
person guilty of an offence under paragraph (1) shall be liable to imprisonment
for a term of 6 months and to a fine of level 4 on the standard scale.
part 5
miscellaneous
closing
26 Privilege,
protection and self-incrimination
(1) Nothing in this Law requires a person to
produce a record or to provide information that the person would in an action
in the Royal Court be entitled to refuse to produce or provide on the grounds
of legal professional privilege.
(2) However, a lawyer must disclose the name and
address of a client if required to do so by a person acting in accordance with
this Law.
(3) Where a person provides, in compliance with
a request made in accordance with this Law, a record or other information in
respect of another person the provision of that record or information shall not
be regarded as a breach of any duty owed by the first person to the second
person or to any other person.
(4) An answer given by a person to a question
put to the person in exercise of a power conferred by this Law may be used in
evidence against the person.
(5) However, in criminal proceedings in which
the person is charged with an offence, other than an offence under Article 24 –
(a) no evidence relating to the answer may be
adduced; and
(b) no question relating to it may be asked,
by or on behalf of the
prosecution, unless evidence relating to it is adduced, or a question relating
to it is asked, in the proceedings by or on behalf of that person.
27 Appointment of
auditors
Schedule 1 has effect
to amend enactments and an Act of the States with the regard to the appointment
of auditors.
28 Consequential and
related amendments of enactments
Schedule 2 has effect
to amend enactments consequentially upon the enactment of this Law and for
related purposes.
29 Transitional
arrangements
Notwithstanding Article 4(2)
and (3), the person who, on the day Article 4 comes into force, holds the
office of Comptroller and Auditor General may be re-appointed to that office, provided
that he or she is not re-appointed for a term that would cause his or her
period in the office to exceed, in the aggregate, 7 years.
30 Citation
This Law may be cited as the Comptroller and Auditor General
(Jersey) Law 2014 and shall come into force one month after it is
registered.
m.n. de la haye, o.b.e.
Greffier of the States
SCHEDULE 1
(Article 27)
enactments and acts of the states amended –
appointment of auditors
1 Competition
Regulatory Authority (Jersey) Law 2001 amended
In the Competition Regulatory Authority (Jersey) Law 2001[8] –
(a) in Article 1
after the definition “Authority” there shall be inserted the
following definition –
“ ‘Comptroller
and Auditor General’ has the same meaning as in the Comptroller and
Auditor General (Jersey) Law 2014[9];”;
(b) in Article 17(1)(b)
after the words “financial year and” there shall be inserted the
words “, after the accounts have been audited in accordance with paragraph (3),”;
(c) in Article 17(3)(a)
for the words “Minister for Treasury and Resources” there shall be
substituted the words “Comptroller and Auditor General”.
2 Jersey
Advisory and Conciliation (Jersey) Law 2003 amended
In the Jersey Advisory and Conciliation (Jersey) Law 2003[10] –
(a) In Article 1
after the definition “collective employment dispute” there shall be
inserted the following definition –
“ ‘Comptroller
and Auditor General’ has the same meaning as in the Comptroller and
Auditor General (Jersey) Law 2014[11];”;
(b) for
paragraph 9 of the Schedule there shall be substituted the following
paragraph –
“9 Public Finances
(Jersey) Law 2005
For the purposes of Article 3(2)(a)
of the Public Finances (Jersey) Law 2005, money received by JACS is not
money received by or on behalf of the States.”;
(c) in paragraph 10(1)(b)
of the Schedule after the words “financial year and” there shall be
inserted the words “, after the accounts have been audited in accordance
with sub-paragraph (3),”;
(d) in paragraph 10(3)(a)
of the Schedule for the word “Minister” there shall be substituted
the words “Comptroller and Auditor General”.
3 Gambling
Commission (Jersey) Law 2010 amended
In the Gambling Commission (Jersey) Law 2010[12] –
(a) in Article 1(1)
after the definition “Commissioner” there shall be inserted the
following definition –
“ ‘Comptroller
and Auditor General’ has the same meaning as in the Comptroller and
Auditor General (Jersey) Law 2014[13];”;
(b) in Article 18(3)
for the words “the accounts and report” there shall be substituted
the words “the accounts, audited in accordance with paragraph (4),
and the report”;
(c) in Article 18(4)(a)
for the word “Minister” there shall be substituted the words
“Comptroller and Auditor General”.
4 Financial
Services Commission (Jersey) Law 1998 amended
In the Financial Services Commission (Jersey) Law 1998[14] –
(a) in Article 1(1)
after the definition “Commissioner” there shall be inserted the
following definition –
“ ‘Comptroller
and Auditor General’ has the same meaning as in the Comptroller and
Auditor General (Jersey) Law 2014[15];”;
(b) in Article 21(2)
for the words “the accounts and report” there shall be substituted
the words “the accounts, audited in accordance with paragraph (3),
and the report”;
(c) in Article 21(3)(a)
for the word “Minister” there shall be substituted the words
“Comptroller and Auditor General”.
5 Act
of the States dated the 18th June 1991 adopting P.91/1991 –
Jersey Dental Scheme
The Act of the States dated the 18th June 1991 adopting
P.91/1992, as amended from time to time, shall be amended so as to provide
that, notwithstanding Article 7(1) of that Act, the accounts of the scheme
for a financial year shall be audited by auditors appointed by the Comptroller
and Auditor General.
SCHEDULE 2
(Article 28)
enactments amended
1 Corruption
(Jersey) Law 2006 amended
In Article 4(1)(r) of the Corruption (Jersey) Law 2006[16] for the words
“appointed under Article 41 of the Public Finances (Jersey) Law 2005”
there shall be substituted the words “appointed under Article 3 of
the Comptroller and Auditor General (Jersey) Law 2014[17] or a person for the time
being appointed under Article 3(7) of that Law”.
2 Data
Protection (Jersey) Law 2005 amended
In the Data Protection (Jersey) Law 2005[18], paragraph 8 of Schedule 5
shall be deleted.
3 Public
Finances Law amended
In the Public Finances Law[19] –
(a) in Article 1(1)
for the definition “Comptroller and Auditor General” there shall be
substituted the following definition –
“ ‘Comptroller
and Auditor General’ has the same meaning as in the Comptroller and
Auditor General (Jersey) Law 2014[20];
(b) after
Article 8(3) there shall be inserted the following paragraph –
“(3A) The revenue head of expenditure proposed for a
financial year for the Comptroller and Auditor General under paragraph (2)(c)(i) must be the amount of the estimate of revenue
expenditure provided under Article 24C.”;
(c) for
Article 8(4) there shall be substituted the following paragraph –
“(4) Paragraphs (3) and (3A) do
not prohibit the lodging of an amendment to the draft medium term financial
plan that would vary the revenue head of expenditure of the States Assembly or
Comptroller and Auditor General for a financial year.”;
(d) in Article 8(5) –
(i) after
sub-paragraph (c) there shall be added the word “and”,
(ii) the
word “and” following sub-paragraph (d) shall be deleted,
(iii) sub-paragraph (e)
shall be deleted;
(e) in Article 8(7)
for the words “(other than the States Assembly)” there shall be
substituted the words “(other than the States Assembly or Comptroller and
Auditor General)”;
(f) in
Article 10(4) after the words “under Article 24B,” there
shall be inserted the words “or of the Comptroller and Auditor General,
provided under Article 24C,”;
(g) in Article 10(5)
after the words “the States Assembly” there shall be inserted the
words “or the Comptroller and Auditor General”;
(h) in Article 10(7) –
(i) the
word “and” shall be added following sub-paragraph (e)(ii),
(ii) sub-paragraph (f)
and the word “and” following it shall be deleted;
(i) in
Article 10(9) for the words “(other than the States Assembly)”
there shall be substituted the words “(other than the States Assembly or
Comptroller and Auditor General)”;
(j) in
Article 18(2) after sub-paragraph (a) there shall be inserted the
following sub-paragraph –
“(aa) in the case of a transfer from a head of
expenditure of the Comptroller and Auditor General, the chairman described in Article 24C(1);”;
(k) in Article 24A(1)(b)
for the words “States Assembly,” there shall be substituted the
words “States Assembly or Comptroller and Auditor General,”;
(l) in
Article 24B –
(i) in
paragraph (4) the word “and” following sub-paragraph (a)(ii)
shall be deleted,
(ii) paragraph (4)(b)
shall be deleted,
(iii) paragraph (5)
shall be deleted;
(m) after Article 24B
there shall be inserted the following Article –
(1) In this Article ‘chairman’
means the chairman of the Public Accounts Committee established by standing
orders in accordance with Article 48 of the States of Jersey Law 2005[21].
(2) When requested by the Minister, the chairman
must provide the Minister with such estimates and other information in respect
of the Comptroller and Auditor General as the Minister requires for the
purposes described in Article 24A(2), whether for one or more financial
years or for any other period.
(3) Article 24A(3) applies to a request by
the Minister under this Article as it applies to a request under Article 24A.
(4) The chairman must, before providing the
estimates of the Comptroller and Auditor General for a financial year specified
by the Minister, consult the Minister –
(a) where the information is requested for the
purposes of the preparation by the Council of Ministers of a draft medium term
financial plan, on the proposed policy of the Council of Ministers for the
plan; or
(b) where the information is requested for the
purposes of the preparation of a draft budget by the Minister, on the
Minister’s proposed policy for the budget.”;
(n) in Article 32 –
(i) after
paragraph (1) there shall be inserted the following paragraph –
“(1A) The statement must include –
(a) the accounts of the Social Security Fund
maintained under Article 30 of the Social Security (Jersey) Law 1974[22] and of the Social Security
(Reserve) Fund maintained under Article 31 of that Law;
(b) the accounts of the Health Insurance Fund
established under Article 21 of the Health Insurance (Jersey) Law 1967[23]; and
(c) the accounts of the Long-Term Care Fund
established under Article 2 of the Long-Term Care (Jersey) Law 2012[24].”,
(ii) in
paragraph (3) after the words “Paragraph (4) applies
where” there shall be inserted the words “paragraph (1A)
or”;
(o) Part 6
shall be repealed;
(p) Article 58
shall be repealed.
4 Public
Finances (Transitional Provisions) (No. 2) (Jersey) Regulations 2005 amended
Regulation 15 of the Public Finances (Transitional Provisions)
(No. 2) (Jersey) Regulations 2005[25] shall be revoked.
5 Health
Insurance (Jersey) Law 1967 amended
For Article 21(2) of the Health Insurance (Jersey) Law 1967[26] there shall be substituted
the following paragraph –
“(2) Annual accounts shall be
prepared in accordance with the accounting standards referred to in Article 32(2)
of the Public Finances (Jersey) Law 2005[27].”.
6 Long-Term
Care (Jersey) Law 2012 amended
For Article 11(1) of the Long-Term Care (Jersey) Law 2012[28] there shall be substituted
the following paragraph –
“(1) Annual accounts shall be
prepared in accordance with the accounting standards referred to in Article 32(2)
of the Public Finances (Jersey) Law 2005[29].”.
7 Social
Security (Jersey) Law 1974 amended
For Article 30(4) of the Social Security (Jersey) Law 1974[30] there shall be substituted
the following paragraph –
“(4) Annual accounts shall be
prepared in accordance with the accounting standards referred to in Article 32(2)
of the Public Finances (Jersey) Law 2005[31].”.