Progress Meter on audits 2021-2022

Background Court of Audit St. Eustatius

The Court of Audit St. Eustatius (Further referred as the Court of Audit) is an institution stipulated by Island Ordinance 2020; Eilandsverordening Rekenkamer openbaar lichaam Sint Eustatius. In its capacity, we act as the independent guardian of the financial interest of St. Eustatius as a special municipality of the Netherlands. This being carried out by contributing with performance and compliance audits on the allocation and use of public finances.

The Court of Audit’s general budget is adopted annually by the Island Council. Our annual report, combined with our other reports, provides the basis for reporting our budgetary responsibilities.

The Court of Audit consists of three members.

Purpose and scope of the progress meter 2023

With the results of our audits and research, the Court of Audit St. Eustatius aims to help improve the accountability and performance of the local government. We acknowledge that one single report, without proper follow-up or reflection, may not fully achieve the desired impact. Therefore, ongoing dialogue, engagement, and action from relevant stakeholders are critical for our recommendations to lead to meaningful improvements.

Every two years, through the Progress Meter, we provide an overview of the follow- ups made on our recommendations. The Executive Council indicates in the Progress Meter whether they have implemented measures based on the recommendations of the Court of Audit.

The main objective of the Progress Meter is as follows:

Evaluate whether the audit reports are being discussed, used, and followed by the Island Council and Executive Council.
Evaluate the extent to which the Executive Council has followed through on the audit recommendations.
Create awareness surrounding unresolved audit subjects.

We acknowledge that the recommendations are not binding and that alternative actions may have been chosen. This document serves as a progress assessment conducted by the Court of Audit of St. Eustatius. It is important to note that this assessment is not a formal audit; rather, it provides an opportunity to evaluate progress on key audit subjects and to gauge the perceived effectiveness of the Court of Audit's reports. This includes exploring how our reports are utilized by both the Executive Council and the Island Council.