Annual Account 2021 of Aruba submitted to the General Audit Office.

Submitting the 2021 Annual Account to the General Audit Office is an essential component of the legislative process for reporting Aruba's revenue and expenditures.

The General Audit Office is responsible for investigating the effectiveness and legitimacy of Aruba's revenue and expenditures according to the Constitution of Aruba. During their investigation into legitimacy, the General Audit Office investigates whether the revenue and expenditure accounts for 2021 contain all items that must appear in them and/or whether the accounts are drawn up by legal procedures and budget law. These procedures are stipulated in, among other things, the Accounting Act 1989 (Comptabiliteitsverordening V 1989), which specifies the manner of managing and accounting for Aruba's money. The General Audit Office also investigates whether a management decision achieved the objective (effectiveness) with the least possible use of resources (efficiency) in 2021.

As part of the legislative process to account for Aruba's revenue and expenditures in 2021, the General Audit Office will publish a report of the investigation. The General Audit Office gives conclusions on the effectiveness and legitimacy of Aruba's revenue and expenditures, and recommendations to enhance public finances and fortify financial oversight of Aruba. 

Minister Wever thanks the Department of Finance and the Central Accountants Service for their efforts in delivering the 2021 Annual Account, which helped minimize the delay in Aruba's annual accounts release. A thank you goes to the General Audit Office for its constitutional responsibility to enhance Aruba's public finances.