sufficient to enable government to ‘gain control’.957 Parliament, for its part, does not put significant pressure on government to improve its financial management. Reports are hardly ever substantively debated, and if they are, Parliament is said to question ARC’s findings rather than denounce acts of government.958 In 2012, after Cft’s PEFA assessment into the state of the financial management, government – in consultation with Cft – drew up a five-year improvement plan which now is a priority at the Ministry of Finance. Curaçao’s Budget 2013 reflects this, among others in the government’s objective to make Curaçao’s audited accounts publicly available as of 2014, also on the government’s website, in time and together with the audit reports on the accounts.959 However, although this has led to a greater focus on financial management, so far, it has not yet resulted in the necessary information that would enable Parliament to adequately gain an oversight of the financial management of the Executive.
957
ARC, October 2012b: 10. Also refer to ARC, August 2011: 12 and Cft, October 2011: 9. Cft, October 2011: 9 and 32; ARC, October 2012a: 17. 959 Cft, August 2012: 14. Explanatory memorandum on the Budget 2013, p.282. 958
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