FINANCIAL REPORT AND ACCOUNTS 2011 - States Assembly

STATEMENT ON INTERNAL CONTROL FOR THE YEAR ENDED 31 DECEMBER 2011SIGNIFICANT INTERNAL CONTROL ISSUESTable 2: Significant internal control issuesClinical Governance –Incident reporting andinvestigation:Issue Risk Action(s) and statusSome aspects of the policyand procedure on managingincidents require updating.Inaccurate conclusions maybe drawn from statistics ofopen incidentsImplemented:• The policy and procedure on managing incidentshas been revised to include processes for prioritisingthe review of incidents, feedback on incidents andcommunicating lessons learnt.• A timetable has been set for the communicationof the revised policy and procedure on managingincidents.• Outstanding incidents have been reviewed and havebeen assigned appropriate prioritisation to enableclosure.Court and Case Costs –budgeting:Court and Case Costscan be demand-led andexceptionally volatile in away that is difficult for anindividual department tocontrol. In addition, theexpenditure can be so largethat departments cannotabsorb the effects of volatilityin their ‘base line’ budgets.Insufficient funding to meetperiod obligationsImplemented:In 2011 the Council of Ministers reviewed and agreeda proposal to deal with the volatility of Court andCase Costs on a more permanent basis. A SmoothingReserve which will provide a mechanism for the Statesof Jersey to fund the peaks and troughs in costshas been agreed and implemented. The processesand procedures for accessing funds will be finalisedin 2012.56