Accountability (law) Score: 75 TO WHAT EXTENT ARE THERE PROVISIONS IN PLACE TO ENSURE THAT THE SUPREME AUDIT AND SUPERVISORY INSTITUTIONS (PUBLIC SECTOR) HAVE TO REPORT AND BE ANSWERABLE FOR THEIR ACTIONS?
There are several legal provisions in place to ensure that ARC, SOAB and Cft are answerable for their actions, such as the requirement to regularly report on their activities and provide for independently-audited financial accounts. There are no possibilities to appeal against the final opinions of ARC and SOAB. ARC has to present an annual report on its own activities before 1 July of each year to the governor and Parliament. This report is also required to mention specific objections ARC may have concerning government’s financial management, findings and judgments of investigations on request of Parliament, and findings of investigations on administrative integrity. In addition, ARC’s annual report is to include findings which may be relevant for Parliament’s assessment of policies adopted.891 With regard to its own financial management, ARC is required to account through the regular Curaçao accountability processes.892 There are some legal provisions which allow the administrative bodies audited by ARC to respond to objections ARC may have before ARC comes to its final opinion. In addition, ARC is required to provide the ministers concerned with information, as long as the nature of its work allows this.893 However, there is no right of appeal to challenge the final audit results of ARC, as ARC is not considered to be an administrative body issuing decisions against which appeal is possible. 894 Because ARC’s board members and employees are not considered to be civil servants, the general complaints provisions in place for civil servants also do not apply.895 (But see below on accountants.) As mentioned above, SOAB is required to produce an annual report including a financial statement accompanied by a report of an external accountant, and is to do so within six months after the reporting year ends. Government’s approval of its accounts shall be deemed to grant discharge to both its board of directors and its supervisory board. In addition, SOAB is required to report in writing on each audit or advice requested by government, and SOAB and the executive are to confer every three months.896 Because SOAB’s internal audits are not considered decisions in administrative law, it is not possible to challenge SOAB’s audit results in administrative proceedings. However, because SOAB is a public foundation, there are some general civil law provisions in case of serious doubts as to the board’s adherence to the law and its charter, and the governance of the foundation.897 Cft is required to inform both the Curaçao and Kingdom governments and the Curaçao and Dutch Parliaments every six months about its activities. In addition, when asked, Cft is to provide information on its activities to the minister of the interior and kingdom relations, the Dutch minister of finance and the Curaçao Council of Ministers.898 Cft is required to have its financial management audited by the internal and external auditor of the Dutch administration. The results of those audits are to be reported upon through the regular Dutch accountability channels between government and the Dutch Parliament.899 There are no possibilities to challenge recommendations or other acts of 891
Country ordinance Court of Audit, Articles 28, 30, 32 and 37. Cf. Country ordinance Government accounts 2010, especially Chapter 4, Section 4. Also refer to Articles 34 and 38. 893 Country ordinance Court of Audit, Articles 27, 47 and 39. Also refer to Article 28. 894 See country ordinance Administrative law, Article 3. 895 That is, in the Court of Audit’s Regulations for the Secretary and the Staff Regulations. 896 Charter SOAB, Article 16; country ordinance Cooperation with SOAB, Articles 4 and 5. 897 Civil Code, Book 2, Articles 54 and 55. Also: Article 271. 898 Kingdom Act, Article 4.3. 899 Board rules, Article 8. 892
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NATIONAL INTEGRITY SYSTEM ASSESSMENT CURAÇAO