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
Commencement [see endnotes]
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;
“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;
“independently audited States body” means –
(a) a
person (including a corporation sole), office or body, whether or not
incorporated, established by an enactment or by an Act of the States where the
establishing enactment or Act provides for the person, office or body to be
audited otherwise than by the Comptroller and Auditor General; and
(b) any
company, wherever incorporated, that is owned or controlled by the States;
“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 2019;
“States’ employee” has the same meaning as in the Employment of States of
Jersey Employees (Jersey) Law 2005.[1]
(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 body or independently audited States body.[2]
(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 2016;
(g) under
Part 4 of the Capacity and
Self-Determination (Jersey) Law 2016, has a delegate appointed in
relation to him or her;
(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]
(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 32(5)
of the Public Finances Law.[4]
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 (2) 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.
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) States
funds, other than those referred to in sub-paragraphs (c) to (e), 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 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 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 and that the provisions of that Law are otherwise being duly
complied with.[5]
(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
bodies; and
(c) any
fund mentioned in this Article.[6]
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 37(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.[7]
(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 the accounting
standards referred to in the Public Finances Manual issued under the Public Finances Law have
been complied with.[8]
(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
body; and
(b) while
in the building or premises, inspect any records, stores, goods, plant,
machinery, cash and other valuables.[9]
(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 3 on
the standard scale.[10]
(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 3 on the standard scale.[11]
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
The Schedule has effect to
amend an Act of the States with the regard to the appointment of auditors.
28 Transitional
arrangements
Notwithstanding Article 4(2)
and (3), the person who, on 17th November 2014, 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.
29 Citation
This Law may be cited as the Comptroller and Auditor General
(Jersey) Law 2014.