Annual report 2025

Annual report 2025.pdf

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Reflections on 2025 – Five years of the Court of Audit St. Eustatius

The Court of Audit St. Eustatius is a relatively new institution established to strengthen transparent and public accountability at the local level. Under the Wet openbare lichamen Bonaire, Sint Eustatius en Saba (WolBES), a Joint Court of Audit (Gezamenlijke Rekenkamer) for the BES islands had originally been envisaged and was expected to commence in 2010.

St. Eustatius ultimately took the lead by establishing its own local Court of Audit. The Island Council adopted the formal decision (besluit) to establish the local Court of Audit in 2020, after which a temporary Court of Audit was appointed. The current Court of Audit, consisting of three members as reflected in this report, officially commenced on March 10, 2022.

As a small municipality, St. Eustatius can take pride in having an independent Court of Audit that is active, visible, and delivering results. Since the ‘besluit’, the Court has completed four audit reports: one was published under the previous Court, and since March 2022 the current Court has completed three comprehensive audit reports. In addition, the Court developed a Progress Meter to follow up on steps taken by the Executive Council in response to our findings and recommendations. We also observe that our reports are being taken into account, as reflected in follow-up steps and actions reported by the Executive Council.

During this same period, the Court has also invested deliberately in public awareness and engagement. Because the work of a Court of Audit is still a relatively new concept on the island, we have taken care to explain our role and approach through radio interviews, social media, our website, news articles, presentations, and in-person sessions.

In parallel, the Court has worked to strengthen its own internal processes and systems: supporting accountability, integrity, continuity, and the professional delivery of our mandate.

I would also like to acknowledge the openness and support of the Island Council in ensuring that the Court of Audit has a clear place within the governance structure, including through its availability, cooperation, and the financial resources required for the Court to function effectively. This support has been essential in enabling much of our work.

Looking ahead, we remain committed to further positioning the Court of Audit St. Eustatius as a key institution for safeguarding transparency and accountability in the use of public funds. We are encouraged by the growing familiarity with our work in the community and we look forward to continuing to serve the people of St. Eustatius with independence, accountability, and professionalism.

On behalf of the Court of Audit,

Lay Hing de Kort-Yee

Chair Court of Audit St. Eustatius