WILLEMSTAD – The Algemene Rekenkamer Curaçao has concluded that assignments were awarded in 2023 to the Stichting Belastingaccountantsbureau (SBAB) in violation of the National Ordinance on Financial Management. According to the Audit Chamber, the contracts were granted without consistently complying with the applicable legal rules, resulting in legality errors in the financial management of the Country.
A key issue highlighted in the report concerns the renovation of the Tax Department building. These works were coordinated by SBAB. The government stated that it deliberately deviated from standard procurement procedures, citing the national interest and an urgent public health crisis. This deviation was formally recorded in a ministerial decree issued by the Ministry of Finance.
Audit Chamber judgment
While acknowledging that this explanation was provided, the Audit Chamber states that it does not alter its assessment. After reviewing the responses from both the government and SBAB, the Audit Chamber maintains that its findings and conclusions remain unchanged. The report emphasizes that contracts may only be awarded to entities within the limits of existing laws and regulations and in line with their statutory objectives.
In a written response, SBAB disputes that there was a formal assignment or contract for works. The foundation argues that it did not act outside its mandate or legal authority and that, at the request of the Minister of Finance, it merely fulfilled a coordinating role. According to SBAB, this role was aimed solely at ensuring a safe working environment for employees of the Tax Department.
The Audit Chamber places the SBAB case within a broader pattern of structural shortcomings in the financial management of the Country. These deficiencies, it warns, hinder the issuance of an unqualified audit opinion on the annual financial statements and underscore the need for stricter compliance with procurement rules and financial oversight requirements.