government to adapt its budget. The Council of State rejected the larger part of the appeal, leaving the essence of the instruction intact.906 As for complaints, although the Dutch Accountantskamer does note an increase in complaints filed against accountants from the former Netherlands Antilles, there is only one known complaint filed against individual accountants employed at either ARC, SOAB or Cft.907
Integrity mechanisms (law) Score: 75 TO WHAT EXTENT ARE THERE MECHANISMS IN PLACE TO ENSURE THE INTEGRITY OF THE SUPREME AUDIT AND SUPERVISORY INSTITUTIONS (PUBLIC SECTOR)?
ARC has several specific provisions to ensure its integrity. SOAB has several provisions as well, but it could not be determined how operational they are. Cft’s employees are all appointed by the Dutch minister of the interior and kingdom relations and as such have to abide by the general Dutch integrity rules for civil servants. Accountants employed in the supreme audit and supervisory institutions are covered by additional professional integrity rules. There are several regulations in place to ensure the integrity of ARC, in addition to those noted in the section on Independence on additional functions and activities, and financial interests. Thus, before accepting office, the board members and secretary have to swear an oath or solemnly affirm that they have not given or promised anything to obtain their appointment and will not do so, and will not be bought. The oath also includes the positive obligation to abide by the Constitution and to exercise one’s duties with honesty, punctuality and impartiality. Staff of ARC have to do the same. 908 ARC’s internal regulations contain similar provisions related to the acceptance of gifts.909 Moreover, members of the board and the secretary are not to be present at meetings or take decisions on any matter which concerns them or people with whom they are connected though close family or other ties, and are not to take part in investigations of, and decisions which concern, their accounts.910 ARC also has a duty of confidentiality, and both board members and staff, as well as others involved, are required to keep secret all information that has become known to them in the performance of ARC’s investigations, unless this information has to be used to draft a report and barring exceptions related to suspected criminal offences. A deliberate violation of this duty is a criminal offence.911 There are no specific requirements related to pre-employment screening, but a background check may be part of the appointment procedure. Accountants employed at ARC are bound to specific professional rules. Thus, for example, chartered accountants associated with the Dutch professional organisation NBA (Nederlandse Beroepsorganisatie van Accountants) are bound to the organisation’s code of conduct, which incorporates international standards set by the International Federation of Accountants (IFAC) and espouses values such as independence and objectivity. The code also contains specific rules
906
Decree of 2 November 2012 on the appeal of the Council of Ministers of Curaçao against the Decree of 13 July 2012 regarding the instruction to the Government of Curaçao to adjust the budget of 2012 taking into account the financial standards mentioned in Article 15 of the Kingdom Act Financial Supervision Curaçao and Sint Maarten, Dutch Bulletin of Acts, Orders and Decrees, 2012, No.535. 907 Accountantskamer, Annual Report 2011 – Outlook 2012 (Jaarverslag 2011 – Vooruitblik 2012), p.17. 908 Country ordinance, Articles 8 and 18. 909 Staff Regulations and Regulations for the Secretary, as consulted at the Court of Audit on 13 May 2013. 910 Ibid, Article 17. 911 Country ordinance Court of Audit, Articles 38, 46 and 50 and the explanatory memorandum. There are additional provisions in the Staff Regulations and the Regulations. 151
NATIONAL INTEGRITY SYSTEM ASSESSMENT CURAÇAO