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A LAW to amend the Comptroller and Auditor General (Jersey) Law 2014.

THE STATES, subject to the sanction of His Most Excellent Majesty in Council, have adopted the following Law –

“Board of Governance” means the board established under Article 15(1);

“Public Accounts Committee” means the Committee of that name established by the Standing Orders of the States of Jersey;

(3)     Before recommending to the States the appointment of a person to the office of Comptroller and Auditor General the Chief Minister and the chair of the Public Accounts Committee must take into account the views and recommendations of –

(a)     the Board of Governance; and

(b)     the Jersey Appointments Commission.

(3A)  Before providing views and recommendations the chair of the Board of Governance must consult the members of the Board, other than the current Comptroller and Auditor General.

(1A)  When agreeing those terms and conditions the Chief Minister and the chair of the Public Accounts Committee must take into account the views of the Board of Governance.

(1B)   Before providing views the chair of the Board of Governance must consult the members of the Board, other than the current Comptroller and Auditor General.

(1A)  Before bringing the proposition the Chief Minister and the chair of the Public Accounts Committee must consider any views and recommendations of the Board of Governance (other than those of the Comptroller and Auditor General).

(1B)   Details of those views and recommendations must be included in the proposition unless the chair of the Board of Governance withholds consent.

9A     Staff

A person acting as an officer, employee or agent of the Comptroller and Auditor General is treated as a member of the Comptroller and Auditor General’s staff for the purposes of this Law even if they are a States’ employee.

(c)     the Board of Governance.

(2A)  Before finalising the revised statement the Comptroller and Auditor General must consult the Chief Minister, the Minister for Treasury and Resources and all independently audited States bodies and States aided independent bodies.

(aa)    prepare a report of findings that outlines the reports and publications issued by the Comptroller and Auditor General during the previous year and tracks the progress of recommendations that the Comptroller and Auditor General has made during that period;

27A   Power to provide for appointment of auditors and independent examiners for certain bodies

(1)     The States may, by Regulations, amend this Law –

(a)     to provide the Comptroller and Auditor General with a power to appoint auditors or independent examiners to a body that the Regulations may specify;

(b)     to empower the Minister for Treasury and Resources to specify by Order the bodies for which the Comptroller and Auditor General may appoint auditors or independent examiners;

(c)     to provide for the bodies referred to in Articles 13 and 14 to adopt the auditing standards set out in the statement prepared and published under Article 18(1).

(2)     Without limiting Article 9(5) of the Legislation (Jersey) Law 2021, Regulations may amend any provision in legislation that would otherwise be incompatible with an auditor or an independent examiner being appointed by the Comptroller and Auditor General.

(3)     Only the Chief Minister may lodge Regulations to be made under this Article and before doing so the Chief Minister must consult the Minister for Treasury and Resources, the Comptroller and Auditor General and any body that would be affected by the Regulations.