GENERAL AUDIT CHAMBER

Our Strategy

With our audits we evaluate and then report on the effectiveness of government expenditure. In so doing, we provide information and recommendations that can contribute to the improvement and efficiency of public expenditure which is in the general interest of the community. Our strategy is based on the principles of accountability, efficiency and effectiveness of public finances and policy.

Mission

Our primary task is to audit government and in doing so, we seek to contribute to the effectiveness, transparency and betterment of government.

Audit Scope

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 budget.

Our Role

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 optimize public services.

With our audits, we evaluate and report on the effectiveness 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.

Audits

Compliance audits: the compliance audit deals with the extent to which the rules, laws and regulations, policy, established codes or agreed upon terms, are adhered to.

Financial audits: we make an assessment of financial transactions and information as reflected in the financial statements prepared by the responsible public entities. For example, we review the financial statements of Sint Maarten, and we also audit the General Pension Fund of Sint Maarten (APS).