The Auditor General’s Department conducted a financial statements audit for the financial year 2015/2016 to determine whether the financial statements gave a fair view of the JLS financial position as at March 31, 2016.  An activity-based audit of the JLS operations for the period April 2013 to March 2016 was also conducted to determine whether the JLS operated proactively to foster a good working relationship between employers and workers whilst protecting the welfare of the workers; and whether corporate governance practices were in keeping with the Government of Jamaica guidelines and best practice.