Public Accounts Committee publishes legacy report
Scrutiny
16 April 2026
The Public Accounts Committee (PAC) has today published its legacy report, outlining the work that the Committee has undertaken, as well as highlighting the areas that any future Committee should look to take forward for continued or renewed analysis.The Committee heard evidence and accepted submissions from local businesses, charities, representative organisations, and members of the public, highlighting real-world experience and the importance of making Government processes more transparent, accessible, and fair.
Since the Committee’s reconstitution in 2024, the Committee has:
- Completed six reviews, including on Government Procurement; COVID-19 Follow-Up; and the wider governance surrounding Arm’s Length Bodies, Grants and Subsidies
- Held 25 Public Hearings
- Made 74 recommendations to government
- Presented 14 Executive Responses to Comptroller and Auditor General (C&AG) reports
Through its reviews, hearings, and analysis of Comptroller and Auditor General (C&AG) reports, the Committee has identified both areas of progress and areas where significant challenges remain.
Conclusions from its review on Government Procurement identified that procurement remains a critical area for ensuring value for money and supporting the local economy. Strengthening transparency, accountability, and engagement with local businesses will be essential to ensuring that procurement processes operate effectively and deliver wider benefits for Islanders.
During its review of Arm’s Length Bodies, Grants and Subsidies, the Committee noted that while a broad governance framework for ALBs and grants exists, its application across organisations is inconsistent, leading to variability in how effectively performance and value for money are demonstrated.
The Panel has identified areas such as emergency preparedness and resilience; technology and digital; and long-term financial planning and management as key areas for the next Committee to consider.
The Chair of the Public Accounts Committee, Deputy Inna Gardiner said:
“Firstly, I would like to thank my fellow Committee members for their dedication throughout this term. I also want to thank the officers, witnesses, and organisations who engaged with our work. Good scrutiny depends on people being willing to take part, and we are grateful to everyone who has supported our work.
“Public money belongs to the public. At a time when public finances are under pressure, it is more important than ever that government can demonstrate how money is spent and what it delivers.
“Recent analysis from the Fiscal Policy Panel highlights that day-to-day spending is growing faster than underlying revenues and is not sustainable in the long term. In an increasingly uncertain global environment, this underlines the importance of strong oversight and financial discipline.
“Our work has shown that many of the same issues continue to appear across different areas of government. That points to wider, systemic challenges that need to be addressed consistently and with urgency.
“We also identified weaknesses in the implementation and verification of recommendations made to government. Often, recommendations are frequently accepted, but the evidence presented does not always demonstrate that underlying issues will be fully addressed or that meaningful change will be achieved within clear and measurable timeframes.
“Collectively, these findings suggest that while progress is being made, further sustained effort is required to ensure that governance arrangements operate consistently, that public funds are managed with full transparency, and that accountability mechanisms function as intended.
“The Committee believes that the next Public Accounts Committee will play a critical role in maintaining focus on these issues. The scrutiny work of the PAC will be of critical importance to enable sufficient oversight of Value for Money, efficiency savings, prioritisation and productivity in the Government. At a time when public finances are under pressure and under the spotlight, it is more important than ever that public money is used effectively for all Islanders”.
Read the Committee’s report here: bit.ly/4esh7Hv
Find out more about the Committee here: bit.ly/4tyrqyN