Audit report flags accountability gaps in Minister Plenipotentiary Cabinet funds

According to the report, the foundation employs Cabinet staff in the Netherlands and administers funds for Cabinet operations, but is not part of Government and is not directly subject to the same public financial-management framework. The Audit Chamber said Government had not set a formal framework for ownership of the money, applicable rules and accountability between Government, the foundation and the Cabinet bank account.

The report cited a €533,922 receivable in the Cabinet’s 2024 financial statements for Government funds still held by the foundation. It also said the foundation had not prepared separate financial statements as required by its Articles of Incorporation.

The Audit Chamber could not confirm that the Minister Plenipotentiary or Cabinet Director was authorised under the mandate framework to enter financial obligations for Country St. Maarten. It said obligations above XCG 5,000 require prior Council of Ministers authorisation and a functionary listed in the mandate register, subject to other requirements.

Auditors found approval stamps on all sampled invoices, but no purchase orders. The documentation did not allow them to verify all control steps required by the Cabinet’s financial manual. The report also raised concerns that the Director handled obligations, payment approvals and petty cash, although it recognised that the Cabinet’s size can limit separation of duties.

The Audit Chamber recommended that Government formalise, revise or replace the foundation-based structure and define accountability and mandates. It made no finding of fraud, theft or misappropriation, The People’s Tribune reported. The chamber said it intends to follow up on implementation of its recommendations.