Auditor General criticises lack of progress

The Tynwald auditor general has called on Tynwald to proceed with reforms to public audit law, warning that limited progress has been made since it endorsed his recommendations in July 2025.

In a report due to be laid before the court, Stephen Warren responds to a Treasury report on public audit reform, debated in July 2026.

He says the Treasury report raises “legitimate questions about implementation, proportionality, resources and safeguards”, but does not provide sufficient evidence to justify revising the substance of his 2024 recommendations.

Mr Warren says: “My central concern is that the Treasury report treats several issues as matters of constitutional uncertainty when they are, in my view, properly matters of legislative design.”

He adds that the current framework “fails in several key areas to match the requirements of accepted international standards for a supreme audit institution”, particularly in relation to the independence and operational freedom of his office.

The report addresses issues including the auditor general’s functions, independence, remit, governance relationships and post-audit enforcement.

Mr Warren describes the lack of progress, despite Tynwald’s resolution, as 'disappointing' and says the reforms remain 'highly necessary'.