The cost of the Channel Islands Financial Ombudsman (CIFO) is met by the financial services industry falling within its scope, through annual levies and case fees.  The Jersey and Guernsey States provided loans for start-up capital, which have been repaid.  The detail of the funding mechanism for CIFO in the form of case fees and levies payable by financial services providers is set out in levy and fee schemes. These funding pages provide links to the schemes, explanatory notes and certification and other forms for financial services providers.