A review into the States’ annual accounts has been launched with a focus on whether public money was spent effectively and achieved the government’s intended aims.

The Public Accounts Committee review will examine the States’ financial performance during 2025, including how actual spending compared with the Government Plan and whether taxpayers’ money delivered the outcomes promised.

The PAC will also scrutinise the transparency, accessibility and timeliness of the annual accounts, as well as how clearly they set out the government’s performance.

It will also examine the Accountability Report, including the government’s reporting of risks and how they were managed, as well as remuneration, exit payments and redundancy costs.

A key part of the review will be comparing actual expenditure with the 2025–2028 Government Plan and considering the extent to which spending contributed to achieving ministerial objectives.

The PAC will also check whether recommendations made in previous committee reports, along with recommendations from the States’ external auditors and the Comptroller and Auditor General, have been acted upon.

Particular attention will be paid to:

  • how the annual report could be made easier for Islanders to understand and use
  • plans for introducing a public feedback process on the accounts
  • separate reporting of non-recurring financial items
  • spending and performance relating to health
  • expenditure and reporting on capital projects

As part of the review, the committee will seek evidence from the treasurer of the States, the government chief executive and departmental accountable officers.

PAC Chair Deputy Karen Wilson said: “The Annual Report and Accounts is one of the most important documents produced by government as it provides Islanders with an overview of how public money has been managed and what has been delivered in return.

“In this review, the Public Accounts Committee will examine whether public funds have been spent effectively, transparently and in line with the objectives set out by the government in 2025. We look forward to hearing from key stakeholders and reviewing the evidence to help ensure strong financial accountability and value for money on behalf of Islanders.”