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. 


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.
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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).

Performance audits: these investigations consider broader management issues within government organizations or programs. We investigate whether the services or procedures used by government achieve the expected objectives in an effective, economical and efficient manner. These audits review the “value for money”.
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Integrity audits: integrity demands knowledge of, and compliance with, both the letter and the spirit of the written and unwritten rules. As such, the integrity audit seeks to review the administrative integrity of political officials or civil servants in the execution of their functions and authorities.
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