“Buiten beeld, buiten controle”. An investigation into the state’s budget funds.
ORANJESTAD - On May 8, 2026, the Court of Audit published its report titled “Buiten beeld, buiten controle” – an investigation into the country’s budgetary funds. The findings of the investigation provide both the Parliament and the public with insight into the use and functioning of budgetary funds within the country’s financial management. The report shows how these funds are used in practice and what consequences this has for transparency, oversight, and Parliamentary control.
In this regard, the Court of Audit emphasizes that a budget fund is not an end in itself but rather a tool designed to contribute to sound, verifiable, and lawful financial management. With this report, the Court of Audit aims to increase public transparency, protect the legislative authority’s budgetary rights, and encourage the administration to manage public funds responsibly. It emphasizes that the use of budgetary funds must be carefully considered and should only occur when the need is demonstrable and clearly substantiated.
Budget funds are intended to allow public resources to be used in a targeted manner over several years for specific purposes. They are deployed when the state budget is not effective for this purpose.
The investigation shows that compliance with the legal framework is structurally lacking in practice. Although laws and regulations set clear requirements for budget preparation, accountability, and information provision, these rules are not consistently applied.
A key issue identified by the study is the lack of a general policy framework governing the use of budgetary funds. Without clear principles, rules, and objectives, it is difficult for administrators, supervisors, and the State to assess when and why a budgetary fund is being used.
The study also makes it clear that efficiency is frequently cited as a reason for deviating from standard procedures. However, the Court of Audit notes that efficiency comes at the expense of transparency and oversight. Efficiency must not be prioritized over transparency and accountability, as these elements are essential to good governance. The digital version of the Court of Audit’s report “Buiten beeld, buiten controle” is publicly available at www.rekenkamer.aw.
