Government had not publicly responded to Minister Plenipotentiary audit by 28 September

According to the Audit Chamber, funds approved under the Ministry of General Affairs are transferred in lump sums to Stichting Kabinet St. Maarten, a private-law foundation in the Netherlands that employs Cabinet staff and administers operational funds. The chamber said no formal framework clearly sets out ownership of the money, applicable financial rules, or responsibility for oversight as funds move between Government, the foundation and the Cabinet.

The chamber cited €533,922 in Government funds that remained with the foundation at the end of 2024. It said the Cabinet’s financial statements treated that amount as a receivable, although the Cabinet does not have separate legal personality. The Audit Chamber also said separate financial statements for the foundation were unavailable.

For transactions sampled from 2021 through 2025, the Audit Chamber said invoices had approval stamps but no purchase orders attached, and the documents did not show whether every required control step was completed. It also said it could not confirm that the Minister Plenipotentiary or Cabinet Director had authority under the mandate framework to commit St. Maarten financially. The chamber said it intends to follow up on implementation of its recommendations.