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Stronger oversight, improved policy execution and greater accountability are needed to ensure that public funds in St. Maarten are used effectively—particularly in climate policy—according to the 2025 annual report of the General Audit Chamber of St. Maarten.
The report, released on March 31, 2026, concludes that while progress has been made in several areas, gaps remain between policy goals and actual results. The Chamber stresses that more consistent implementation and monitoring are required to safeguard good governance and public finances.
Chairman Alphons M. Gumbs notes that 2025 was marked by a strong focus on climate-related audits, reflecting growing concerns about how effectively the government is responding to environmental challenges. The institution assessed whether climate policies are delivering results and whether public resources are being spent efficiently and lawfully.
The findings show that climate policy cannot be treated in isolation, but must be addressed as part of a broader socio-economic and financial framework. The Audit Chamber identified risks, evaluated outcomes and issued recommendations aimed at strengthening government performance and accountability in this area.
Beyond climate, the Chamber carried out a range of audits covering the tax system, data protection, the financial statements of APS, and the building permit process. These investigations are intended to support Parliament in its oversight role and provide insight into how public funds are managed.
The report also highlights concerns about compliance with existing legislation. In 2025, the Audit Chamber initiated a formal objection procedure for the first time, focusing on the allocation of motor vehicle tax revenues. Although a corrective plan was later agreed upon with the responsible ministers, the issue underscored the need for stricter adherence to legal requirements.
At the same time, the Chamber pointed to positive developments. Internal operations were strengthened, including the full transfer of payroll administration into the institution’s own management. This, according to the report, represents an important step toward improved internal control and professionalization.
Despite operating with a limited staff—five full-time employees and three part-time consultants—the Chamber maintained its audit output and advisory work. It also continued to examine legislative issues, including a review of the law governing integrity declarations for ministers, where it identified potential conflicts with its constitutional mandate.
The institution further expanded its public outreach efforts in 2025, using social media, workshops and an interactive online platform to make its work more accessible. Educational sessions were held at schools and for private sector participants, aimed at increasing awareness of accountability and public finance.
Regionally, the Audit Chamber remained active within the Caribbean audit community. During the CAROSAI Congress in the Bahamas, Gumbs was re-elected to the organization’s board, reinforcing St. Maarten’s role in shaping regional audit standards and cooperation.
Financially, the Chamber reported disciplined spending. Of the XCG 1.6 million budget allocated for 2025, approximately 87.7 percent was used. The remaining funds—close to XCG 200,000—will be returned to the government. Savings were achieved through careful planning and cost control, including reduced spending on professional services and board-related expenses.
However, the Chamber also noted that adjustments made to its approved budget were not coordinated as required by law, particularly in relation to personnel costs. This, it said, highlights the importance of respecting institutional independence and established procedures.
In its concluding remarks, the Audit Chamber reiterates that effective oversight remains essential for good governance in St. Maarten. It calls for continued cooperation between institutions, improved policy execution and sustained efforts to ensure transparency in the use of public funds.
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