GENERAL AUDIT CHAMBER
O
UR STRATEGY
AUDITS
With our audits we evaluate and then
Compliance audits: the compliance audit deals with the extent
report on the effectiveness of government
to which the rules, laws and regulations, policy, established
expenditure. In so doing, we provide information and
codes or agreed upon terms, are adhered to.
recommendations that can contribute to the improvement and efficiency of public expenditure which is in the general
Financial audits: we make an assessment of financial
interest of the community. Our strategy is based on the
transactions and information as reflected in the financial
principles of accountability, efficiency and effectiveness of
statements prepared by the responsible public entities. For
public finances and policy.
example, we review the financial statements of Sint Maarten, and we also audit the General Pension Fund of Sint Maarten
MISSION
(APS).
Our primary task is to audit government and in doing so, we seek to contribute to the effectiveness, transparency and betterment
Performance audits: these investigations consider broader
of government.
management issues within government organizations or programs.We investigate whether the services or procedures
AUDIT SCOPE
used by government achieve the expected objectives in
All persons in possession of funds, securities or goods belonging to St. Maarten are accountable to the General Audit Chamber. This includes management of the parliamentary
an effective, economical and efficient manner. These audits review the “value for money”.
budget.
Integrity audits: integrity demands knowledge of, and
OUR ROLE
and unwritten rules. As such, the integrity audit seeks to
compliance with, both the letter and the spirit of the written
Our findings and recommendations as presented in our reports, are meant to facilitate Parliament. It is Parliament who is responsible and authorized to hold ministers accountable for the financial management within their respective ministries. Results presented in the reports can also be used by ministers to improve their operations and
review the administrative integrity of political officials or civil servants in the execution of their functions and authorities.
ORGANIZATION Our independent position within St. Maarten means that we determine what topics to audit, as well as how the audit
optimize public services.
will be conducted. As a matter of internal policy, we have
With our audits, we evaluate and report on the effectiveness
When choosing which subjects to audit, we often review
developed an ‘Audit Protocol’ to guide our audit activities.
of government expenditure and contribute to improvement and efficiency in the general interest of the public. Our reports are public as soon as they are received by Parliament.
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areas of increased risk. Risks can be assessed on the basis of, for example, the complexity of processes, the quality and quantity of staffing and the organization of internal control. Our independence is guaranteed by law and is characterized by our ability to independently initiate audits. If Parliament
GENERAL INFORMATION
The Golden Book of Sint Maarten 11
