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).

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”.

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.

ORGANIZATION

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.

Our independence is guaranteed by law and is characterized by our ability to independently initiate audits. If Parliament

GENERAL AUDIT CHAMBER

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 chairman, two members and two deputy members.

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

General Audit Chamber Juancho Yrasquin Boulevard 10, Unit 4-5 Philipsburg, Sint Maarten, D.W.I. Tel: (1-721) 542-1004 Fax: (1-721) 542-1013 Email: info@arsxm.org Web: www.arsxm.org