The General Audit Chamber (GAC) started operations on October 10, 2010, concurrent with the establishment of St, Maarten as an autonomous country within the Kingdom. The basis for the establishment of the General Audit Chamber can be found in the Constitution (Constitution / Staatsregeling AB no. 1 art. 74).
We are considered a High Council of State. This means that the General Audit Chamber has been constitutionally established as an independent body within the public system. Our task is to review St. Maarten’s financial management.
With the publication of our first audit report, “Lawfulness of Personnel Expenditure St. Maarten 2011”, a standard was set!
The board of the General Audit Chamber consists of three members; specifically, a chairman and two members. The law also allows a maximum of 3 deputy members. The board ensures that the GAC meets its statutory responsibilities, and oversees how the resources of the GAC are managed.
The GAC checks that government spends public funds and conducts policy as intended. We are required to carry out certain audits, for example the investigation of the annual financial statement of St. Maarten. In addition, we perform compliance, performance and integrity audits.