Our independent position within St. Maarten means that we determine what topics to audit, as well as how the audit will be conducted. As a matter of internal policy, we have developed an ‘Audit Protocol’ to guide our audit activities. When choosing which subjects to audit, we often review 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.Read Audit Protocol

Our independence is guaranteed by law and is characterized by our ability to independently initiate audits. If Parliament requests that we investigate a certain subject, we decide whether to comply with the request, and if so, we determine the manner in which the request will be executed. 

Board & staff

The Board of the General Audit Chamber currently consists of a Chair, a member  and a deputy member.

Mr. Alphons Gumbs Mrs. Mandy Daal-Offringa Mrs. Sheryl Peterson
Mr. Alphons Gumbs, Msc.  Mrs. Mandy Daal-Offringa Mrs. Sheryl Peterson
Chairman Member Member


The daily operations of the General Audit Chamber are managed by the Secretary General who currently manages a team of audit and administrative professionals. 

Organization Chart


Our Logo

Our logo portrays the building blocks of the community of Sint Maarten.
The white circles represent the basic rights, government departments and levels of government.
The blue square represents the task and integrity of the General Audit Chamber.

Code of Conduct

Our Code of Conduct was established to provide internal rules for the members of the Board in terms of determining the standards of integrity for their actions as board members of the institution. 

Read Code of Conduct


The structure of our organization, our authorities and obligations, are stipulated in the National Ordinance General Audit Chamber. 

Read National Ordinance GAC

As required by law, we have adopted Rules of Order to regulate our work, including the manner in which Board meetings are conducted.  

Read Rules of Order GAC