States of Jersey Annual Accounts 2015 (FOI)

​​Request

In the States of Jersey 2015 annual accounts, on page 92, reference is made to a "duplicate payment in excess of £1 million", which sparked a review by Internal Audit. 

I would like to see the report which resulted from that review.

Response

As per Part 5, Article 37 of the Freedom of Information (Jersey) Law 2011 all work conducted and carried out by an audit function is a qualified exemption under the Law.

FOI exemption applied:
Article 37 - Audit function

(1)   Information is qualified exempt information –
(a)   if it is held by a scheduled public authority mentioned in paragraph (2); and

(b)   if its disclosure would, or would be likely to, prejudice the exercise of any of the authority’s functions in relation to a matter mentioned in paragraph (2)(a) or (b).

(2)    A scheduled public authority referred to in paragraph (1) is a scheduled public authority that has functions in relation to –

(a)   the audit of the accounts of another public authority; or

(b)   the examination of the economy, efficiency and effectiveness with which another public authority uses its resources in discharging its functions.

(3)   Information is also qualified exempt information –

(a)   if it is held by the Comptroller and Auditor General; and

(b)   if its disclosure would, or would be likely to, prejudice the exercise of any of his or her functions.

Having considered the public interest, the public authority’s decision is to withhold the information.