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Letters of instruction for public finances

​Accountable Officers

Accountable Officers (who are normally the Directors General) are appointed by the Principal Accountable Officer (PAO) in government departments. The Public Finances Law 2019 places a personal responsibility on the Accountable Officer for a number of matters, including the propriety, regularity and value for money (economy, efficiency and effectiveness) of all income and expenditure for their area(s) of responsibility. In this respect Accountable Officers are accountable to the PAO and answerable to the Public Accounts Committee.

About letters of instruction

Letters of instruction are a procedure under the Public Finances Manual where an Accountable Officer considers that a course of action requested by the Minister responsible for their department's activity may have implications, specifically for these statutory responsibilities of propriety or regularity; economy, efficiency and effectiveness. In such instances the Accountable Officer will write to the Minister setting out their concerns. If the Minister still wishes to proceed, the Accountable Officer will request a formal letter of instruction. A copy of this letter must be sent to the Comptroller and Auditor General. The Public Accounts Committee should then be expected to recognise that the Accountable Officers bears no personal responsibility for the course of action.

Letters of instruction issued

The following letters of instruction have been issued since the implementation of the Public Finances (Jersey) Law 2019.

​Date
​Topic
​Accountable Officer request
​Minister Letter of Instruction
​14 December 2020
​Visitor attractions and events scheme

Request from Acting Director General, Economy to Minister for Economic Development, Tourism, Sport and Culture 

Letter from Minister for Economic Development, Tourism, Sport and Culture to Acting Director General, Economy

​1 February 2021

​Co-funded payroll scheme

Request from Director General and Treasurer of the States and Director General of Customer and Local Services to Minister for Treasury and Resources

​Letter from Minister for Treasury and Resources to Director General and Treasurer of the States and Director General for Customer and Local Services

​8 February 2021

​Fixed costs support scheme

Request from Acting Director General, Economy to Minister for Economic Development, Tourism, Sport and Culture 

​​Letter from Minister for Economic Development, Tourism, Sport and Culture to Acting Director General, Economy

​25 February 2021

​Nursery Education Fund

Request from Director General Children, Young People, Education and Skills to Minister for Children and Education


Letter from Minister for Children and Education to Director General Children, Young People, Education and Skills 

​4 March 2021

​Visitor attractions and events scheme 2

Request from Acting Director General, Economy to Minister for Economic Development, Tourism, Sport and Culture 

Letter from Minister for Economic Development, Tourism, Sport and Culture to Acting Director General, Economy

​14 April 2021
​Condor transitional report
Request from Interim Chief Executive Officer to Deputy Chief Minister
​Letter from Deputy Chief Minister to Interim Chief Executive Officer




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