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Classification of Functions of Government (COFOG) Report 2022

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

  • demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision

  • providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made 17 November 2023:

Decision Reference:  MD-TR-2023-778

Public

Subject: Presentation of the Classification of Functions of Government (COFOG) report 2022

 

Report Title: WR - Classification of the Functions of Government Report 2022

Public

Decision(s):

The Minister approved the “Classification of the Functions of Government Report 2022” and requested that it be presented to the States.

Reason for Decision(s):

In 2019, the States Assembly approved P.94/2019 ‘States' expenditure: classification in accordance with international best practice’ which required all States’ expenditure to be classified in accordance with the United Nations Classification of the Functions of Government (COFOG) system. The proposition envisaged all Government documents presenting financial information, including the Annual Report and Accounts and Government Plan, to be presented using COFOG classifications. The Covid 19 pandemic disrupted the implementation of this project. This report is the Government of Jersey’s first COFOG report and includes both 2022 and 2021 financial information presented in accordance with the COFOG system.

Resource Implications: There are no financial or manpower implications as a direct result of this decision.

 

Action Required: The Greffier of the States to be requested to arrange for the Report to be presented to the States Assembly.

Signature:

 

 

Signed By: Minister for Treasury and Resources

Date Signed:

 

 

Date of Decision (If different from Date Signed):

 

 

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