The Commissioner for South Georgia and the South Sandwich Islands is appointed by the Crown under the terms of the South Georgia and the South Sandwich Islands Order 1985 (SI 1985 No.449) [ see – Constitutional Framework – Current ] and is responsible for the good governance of South Georgia and the South Sandwich Islands.
The Commissioner is accountable to the UK Foreign Secretary. In turn the Foreign Secretary is accountable to the UK Parliament.
In 1977 the then Foreign Secretary issued guidance to all Governors and Commissioners of what are now termed the British Overseas Territories or United Kingdom Overseas Territories concerning how Public Officers are to conduct themselves and how Public Business in their Territories is to be transacted. This guidance is entitled and referred to as the Colonial Regulations. It is published in two volumes:
The following passage from the Colonial Regulations is instructive:
These Regulations are directions to Governors for general guidance given by the Crown through the Secretary of State for Foreign and Commonwealth Affairs.
This part of the Regulations applies to the following territories:
…
[South Georgia and the South Sandwich Islands]
…
These Regulations apply to each territory in so far as is consistent with the Constitution of the territory, and subject to such modifications of the application of particular Regulations to particular territories as may from time to time be sanctioned by the Secretary of State.
The Government’s management of its finances is subject to external audit. The current external auditor, in their appointment letter commented on the application of the Colonial Regulations to South Georgia and the South Sandwich Islands as follows:
Our audit will be conducted in accordance with International Standards on Auditing (UK) (ISAs (UK)) as issued by the Financial Reporting Council (FRC). The financial statements are to be prepared in accordance with the Colonial Regulations subject to the accrual’s basis and UK GAAP subject to the extent that it is meaningful and appropriate for the Government.
The governance framework for South Georgia and the South Sandwich Islands includes enacting what are termed Appropriation Ordinances which authorise public expenditures. These Appropriation Ordinances are published officially, like all other Ordinances and subsidiary legislation etc. in the South Georgia and the South Sandwich Islands Gazette. They have also been reproduced here.