Title
  
Report
Debate
Recommendation
Parliamentary Term
  
  

​Standing Committee of Tynwald on Public Accounts - Annual Report Covering Activity During the Session 2022-2023​​ 

​Tynwald Court, Tuesday 12th December 2023 - Standing Committee of Tynwald on Public Accounts: Annual Report Covering Activity During the Session 2022-23 ​​- Motion carried.

​Recommendation 1 - Carried: That an unaudited summary of key financial information be published no later than six months after the year end. This summary should include:

  • Approvals by Treasury for use of the Revenue Contingency Budget;
  • Income vs budget per Department, Board and Office at division level on a 'near cash' basis split by income tax, customs and NI income, as well as other revenue streams that are significant for that division;
  • Expenditure vs budget per Department, Board and Office at division level on a 'near cash' basis split by wages (basic and overtime), pensions and temporary staff, maintenance, vehicles, IT, as well as other expenditure streams that are significant for that division;  
  • Capital transactions by project;
  • Use of capital contingency fund;
  • Income and expenditure by fund; and
  • Book and market value of internally and externally managed investments at year end.​

Recommendation 2 - Carried: That Tynwald is of the opinion that where specific scoping with associated funding is approved by Tynwald, Tynwald approval should be sought in advance of any proposed deviation away from that scope.

2021-2026
  

​First Report for the Session 2023-2024 - Isle of Man Ferry Terminal Project [PP 2023/0123]

​Tynwald Court, Wednesday 21st February 2024 - Standing Committee of Tynwald on Public Accounts – First Report for the Session 2023-2024: Isle of Man Ferry Terminal Project – Report received and recommendations approved as amended.​​

​Recommendation 1 - Carried as amended: In order to allow sufficient time for necessary feasibility studies to be undertaken in advance of major works property ownership data should be held in the Asset Register; that asset replacement and maintenance information (including financial information) should be held centrally as part of the Strategic Infrastructure Needs Assessment; that contract and lease terms should be held in an appropriate asset or facilities management system; and that this recommendation is to be reinforced with accountable officers.

Recommendation 2 - Carried: Tynwald is of the opinion that future contract negotiations for complex and specialised infrastructure projects should include specialist advisors to assist in project risk assessment, risk mitigation and negotiations with third parties.

Recommendation 3 - Carried: Tender process scoring methodologies should not be based on a starting assumption of a minimum 50% cost weighting; instead, they must ensure that they truly reflect the overall package of priorities for each project; the design must be tested at an early stage, with a range of sample results, to ensure the relative weightings are reflective of the actual commercial values and balance of desired quality outcomes.

Recommendation 4 - Carried: There will be a twice-yearly written briefing for Tynwald Members, coordinated by the Council of Ministers, on any programmes or projects projected to cost in excess of £10 million.

Recommendation 5 - Carried: Capital projects should include a contingency amount within budgetary estimates from the outset; the calculation of this should be based on a tried-and-tested framework, comparative to complexity, risk and cost.

Recommendation 6 - Carried: An assessment of the skills available to the Government, in the Department of Infrastructure and other contracting Departments, to identify where expert advisors would be of benefit throughout the lifecycle of a project, should be part of the work undertaken before any project with a high degree of speciality, is brought to Tynwald for approval.​​

2021-2026
  

​Second Report for the Session 2024-25 - Student Awards [PP 2025/0011]

​Tynwald Court, Tuesday 22nd April ​2025 - Standing Committee of Tynwald on Public Accounts –Second Report for the Session 2024-25: Student Awards –Notice given for combined vote at the June sitting .

Tynwald Court, Tuesday 17th June 2​025 - Standing Committee of Tynwald on Public Accounts –Second Report for the Session 2024-25: Student Awards –Combined Vote under Standing Order 3.19(1) –Combined vote requested for next sitting

Tynwald Court, Wednesday 16th July 2025 - Standing Committee of Tynwald on Public Accounts – Second Report for the Session 2024-25: Student Awards – Combined Vote under Standing Order 3.19(1) – Combined vote requested for October sitting ​

Tynwald Court, Wednesday 22nd Octo​ber 2025 - Second Report for the Session 2024-25: Student Awards –Combined Vote under Standing Order 3.19(1) –Amended motion carried​

​Recommendation 1 - Carried: That Tynwald is of the opinion that the Department of Education, Sport and Culture should review the student awards policy aims to ensure they align with the educational aims in the Island Plan.

Recommendation 2 - Carried: That Tynwald is of the opinion that the Department of Education, Sport and Culture should collect data to allow it to undertake quantitative and qualitative analysis of the outcomes of student awards funding to assist in understanding whether the resources invested are delivering the most positive impact.

Recommendation 3 - Carried as amended: That Tynwald is of the opinion that the Department of Education, Sport and Culture should consider increasing the minimum income threshold at which a full maintenance grant will be awarded to at least £30,388 and consider this as part of the wider budgetary considerations for students commencing their studies in September 2026.

Recommendation 4 - Carried: That Tynwald is of the opinion that the Department of Education, Sport and Culture should work with Treasury to ensure that a formal investigation and debt collection process for maximising the recovery of student loan debt is in place.

Recommendation 5 - Carried: That Tynwald is of the opinion that the Department of Education, Sport and Culture should review support for full time distance learning courses and those undertaking full time study at the University College of Man with a view to providing support equivalent, excepting a proportion for travel costs, to those undertaking full time study elsewhere.

Recommendation 6 - Carried as amended: That Tynwald is of the opinion that the Department of Education, Sport and Culture should review and cost an increase in disability support levels to at least £2,600 per annum for the annual allowance; £19,760 per annum for a medical helper; £7,800 for the one-off payment; and that the Department consider adjusting these annually, in line with inflation; consideration should also be given to the removal of the upper contributor income limit.

Recommendation 7 - Carried: That Tynwald is of the opinion that the Department of Education, Sport and Culture should consider alternative options to the academic achievement eligibility criterion, currently 80 UCAS points, to permit access to funding for those with other relevant experience, qualifications or clear alternative career paths.

Recommendation 8 - Carried as amended: That Tynwald is of the opinion that the Department of Education, Sport and Culture should work with Treasury to review the sharing of income data to support student awards applications and work with schools for the sharing of results data.

Recommendation 9 - Carried: That is Tynwald is of the opinion that Departments involved in designing incentive schemes for employers and employees should have a clear vision for the policy outcomes and ensure adequate data is collected, from the outset, to assess success.

Recommendation 10 - Carried as amended: That Tynwald is of the opinion that the Department of Education, Sport and Culture should identify how incentives could be used to address skills shortages; to include consideration of the use of bursaries, schemes including loan forgiveness and removing the bar to funding support for study at the same level as previous qualifications; and submit a report, including costs and benefits, to Tynwald in time for it to be debated at the May 2026 sitting.

Recommendation 11 - Carried: That Tynwald is of the opinion that the Student Awards Scheme should continue to provide tuition fee and maintenance support through a combination of means tested grants and access to loans.

Recommendation 12 - Carried as amended: That the Department of Education, Sport and Culture should consider how to expand loan provision in order to offer loans for maintenance support in order to meet their ‘affordable for all’ policy objective.

Recommendation 13 - Carried as amended: The Department of Education, Sport and Culture should submit a report to Tynwald, included a timed and costed implementation plan, in time for debate at the sitting in May 2026; and progress reports should be submitted annually thereafter until all of the approved recommendations have been implemented.

2021-2026
  

​Third Report for the Session 2024-25 Public Audit in the Isle of Man​ [PP 2025/0052]

​Tynwald Court, Wednesday 16th July 2025 - Standing Committee of Tynwald on Public Accounts –Third Report for the Session 2024-25: Public Audit in the Isle of Man – Report received and recommendations approved ​​

​Recommendation 1 - Carried: That Tynwald is of the opinion that: 

(1) The recommendations in the Tynwald Auditor General’s Public Audit in the Isle of Man report [TAG 2024/0001] requiring primary legislative change be implemented by way of a Bill to be introduced by Treasury in 2025; 

(2) The other recommendations and matters for further consideration should be progressed between the Tynwald Auditor General and Treasury, and others as appropriate, and 

(3) Treasury will make a report on the other recommendations and matters for further consideration, indicating their approval, rejection or amendment of each, to be laid before Tynwald for debate in November 2025.

2021-2026
  

​Second Report for the Session 2025-26 - Tynwald Policy Decisions

​Tynwald Court, Tuesday 17th March 2026 - Standing Committee of Tynwald on Public Accounts – Second Report for the Session 2025-26: Tynwald Policy Decisions – Report received and recommendations approved.​​

​Recommendation 1 - Carried: That ‘superseded’ be added as a status for Tynwald Policy Decisions with the definition, ‘Decision has been superseded; details of how this has occurred, with a cross reference to the new decision number where applicable, to be provided in the Action Taken column’.

Recommendation 2 - Carried: That Tynwald approves the 103 committee conclusions in the Annex which are implementation agreed, closure agreed or agree superseded.

Recommendation 3 - Carried: That for items 2 and 4 the decision status reverts to ongoing with the responsible body updated to Council of Ministers to direct the General Registry.

Recommendation 4 - Carried as amended: That for items 8, and 9 the decision status revert to ongoing until all the issues identified by the Select Committee on Kaupthing, Singer and Friedlander, in its Report and Recommendations, are resolved; and that item 6 is confirmed as closed and item 7 as implemented.

Recommendation 5 - Carried: That for item 10 the decision status revert to ongoing until the contingency plan has been prepared.

Recommendation 6 - Carried: That for item 13 the decision status revert to ongoing until arrangements have been made to provide assistance on procedural matters to both parties in private law family disputes.

Recommendation 7 - Carried: That Tynwald approves the closure of items 14 and 15 following the deprioritisation of rates reform in the Island Plan.

Recommendation 8 - Carried: That for item 25 the decision status revert to ongoing until the definition of household for the purposes of section 31 of the Representation of the People Act 1995 has been reviewed.

Recommendation 9 - Carried as amended: That for item 28 a note is added to the decision that this was superseded by the Recommendations of the Report to Tynwald on progress towards developing a Childcare Strategy, which was approved by Tynwald in July 2019.

Recommendation 10 - Carried: That for item 32 and 33 the decision status revert to ongoing until hospital waiting list data by consultant and department accounts by division are published quarterly.

Recommendation 11 - Carried: That for items 55 and 56 the decision status be changed to closed with a cross-reference to decisions 06/19 and 07/19 respectively.

Recommendation 12 - Carried: That for item 60 the decision status revert to ongoing until a report to Tynwald has been made.

Recommendation 13 - Carried: That for item 84 the decision status revert to ongoing until the legislation has been introduced.

Recommendation 14 - Recommendation Lost.

Recommendation 15 - Carried: That for item 95 the decision status reverts to ongoing while Treasury undertakes further discussions with the Poverty Committee.​

Recommendation 16 - Carried: That for items 96 and 97 the decision status reverts to ongoing until provision for interdepartmental information sharing, and the need to resubmit data, for benefit applications is in place.

Recommendation 17 - Carried: That for item 113 the decision status revert to ongoing until the concept of corporate parenting is placed on a statutory footing.

Recommendation 18 - Carried: That for item 115 the decision status reverts to ongoing until the Community Safety Partnership has been established outside of its current shadow form.

Recommendation 19 - Carried:​ That for item 123 the decision status reverts to ongoing until the consultation results have been published and next steps identified.

Recommendation 20 - Carried: That for item 127 the decision status reverts to ongoing until the unaudited management accounts, with the tables referred to in the recommendation, are being published on the Government website within six months of the year end.

Recommendation 21 - Carried: That for item 128 the decision status reverts to ongoing until Tynwald approval is being sought in advance of any proposed scope changes for works for which funding has previously been approved by Tynwald.

Recommendation 22 - Carried as amended: That –

a) Tynwald recognises that the Council of Ministers publishes, on an annual basis, a Tynwald Policy Decisions Report which provides the opportunity for scrutiny on action taken by Government in the previous 12 months against all resolutions; and

b) when the Public Accounts Committee publishes its response to the Tynwald Policy Decisions Report 2024/25, it should include a review of the process and any recommendations for change, with reasons.
2021-2026
  

Third Report for the Session 2025-26 - Tynwald Policy Decisions 2024-25 [PP 2026/0129]​​​

​To be debated during 2026-2031 administration.

Recommendation 1: That future Tynwald Policy Decisions reports should be debated annually alongside the Public Accounts Committee report on the Policy Review Committees’ review of decisions and the Council of Ministers’ response to that report, and before the next annual Tynwald Policy Decisions update is published.

Recommendation 2: That Tynwald approves the 48 committee conclusions in Annex 2 which are implementation agreed, closure agreed or agree superseded.

Recommendation 3: That for item 1 the decision status reverts to Ongoing until consideration requested re regular increases to fines has been completed and the results reported to Tynwald.

Recommendation 4: That for item 12 the decision status reverts to Ongoing because the “Making Work Worthwhile” pilot scheme was to support 18-30 year olds, not those requiring support to get back to work after a long illness. The report on the outcomes of the pilot scheme is still awaited; any future scheme implementation should be assessed to see if it could be broadened out to include those referenced in the original recommendation.

Recommendation 5: That for item 16 the decision status reverts to Ongoing until the update on the legacy and funding position is received after the 2026 General Election.

Recommendation 6: That for item 17 the decision status reverts to Ongoing until statistics, currently published for all consultants combined, are available broken down by individual consultant.

Recommendation 7: That for item 18 the decision status reverts to Ongoing until the work outlined in the response from the Department for Education, Sport and Culture has been completed, see Appendix 2.

Recommendation 8: That for item 19 the decision status reverts to Ongoing and responsibility for this decision should be transferred to the Department for Health and Social Care.

Recommendation 9: That for item 20 the decision status reverts to Ongoing until the Landlord Registration (Private Housing) Bill 2020 has been brought into force and the legislative provision relating to direct payments to landlords has been reviewed.

Recommendation 10: That for item 28 the decision status reverts to Ongoing until an appropriate risk management governance structure is in place.

Recommendation 11: That for item 31 the decision status reverts to Ongoing as, whilst the Committee acknowledges that based on the last action taken advances have been made, its view is that there is still work to be done to further public access to the 'wide range of information' the recommendation alludes to.

Recommendation 12: That for item 33 the decision status reverts to Ongoing unless Tynwald agrees with Treasury's view that it is inappropriate to introduce new legislation for data sharing with accredited charities.

Recommendation 13: That for item 34 the decision status reverts to Ongoing until the review of the policy committed to by the Department for Enterprise, in the April 2026 Report on Poverty Measures, is completed and a way forward for future years has been agreed by Tynwald.

Recommendation 14: That for item 35 the decision status reverts to Ongoing until the requested review has been completed and any recommendations have been approved by Tynwald; if the review being undertaken by the Department of Infrastructure (see Appendix 3) will address this then the responsible Department should be changed to the Department of Infrastructure.

Recommendation 15: That for Item 41 the decision status reverts to Ongoing until the consultation has been completed and a report made to Tynwald.

Recommendation 16: That for item 57 the decision status reverts to Ongoing with the responsible owner updated to the Tynwald Standing Orders Committee.
2021-2026