Aruba’s 2025 Annual Financial Report Submitted to the Court of Audit

The submission of this report is an integral part of the legislative process for accounting for the country’s revenues and expenditures, representing a major milestone in strengthening transparency, fiscal discipline, and oversight within public finances. This marks the first time in history that Aruba’s annual financial report has been submitted so early.

For years, Aruba faced significant delays in preparing and submitting its annual financial statements. In 2025, the Ministry of Finance, Economic Affairs, and Primary Sector, in collaboration with the Finance Department and the Central Auditing Service (Centrale Accountantsdienst), undertook an intensive catch-up initiative, successfully submitting the annual reports for 2021, 2022, 2023, and 2024. This achievement brings the financial accountability process fully up to date.

As a result, the preparation and submission of the annual financial report is no longer viewed as an occasional, ad-hoc effort, but rather as a structural component of orderly financial management. Through this approach, the government is strengthening the budget cycle, ensuring that Aruba’s revenues and expenditures can be transparently audited, evaluated, and accounted for.

In accordance with the Constitution of Aruba (Staatsregeling van Aruba), the Court of Audit is responsible for auditing the legality, effectiveness, and efficiency of the country’s revenues and expenditures. The Court verifies whether the 2025 Annual Financial Report is complete, whether it was prepared in compliance with legal and budgetary procedures, and whether public funds were utilized to achieve the established objectives.

The procedures governing the management and accountability of Aruba's public funds are established under the Financial Management Ordinance of 1989 (Comptabiliteitsverordening 1989). The Court of Audit also assesses whether management decisions successfully met their targets while utilizing public resources as effectively and efficiently as possible.

As part of the legislative process, the Court of Audit will publish an official report containing its conclusions on the legality, effectiveness, and efficiency of Aruba’s 2025 revenues and expenditures. This report will also outline recommendations to further improve financial management and strengthen oversight of public finances.

The government considers the presentation of the 2025 Annual Financial Report to be a milestone achievement in its ongoing efforts to permanently bring Aruba’s public finances into order.