General Audit Chamber (AR)

Objective:

To contribute to the improvement of the quality of governance by fulfilling its role entrusted to her by the Constitution.

Duties / responsibilities:

  • According to Article IV.5 of the Constitution of Aruba the General Audit Chamber is in charge of investigating the efficiency and legitimacy of the collections and expenditure of the country Aruba (Land Aruba). The Chamber, based on the first to the third paragraph of Article 31 of the Ordinance of Audit Aruba (Landsverordening Algemene Rekenkamer Aruba - LARA), is also authorized to perform audits in institutions, associations, companies, corporations, foundations or other entities that receive subsidies from the country or that manages funds and goods, provided by the country.
  • The Chamber examines during legitimacy investigations whether the collection and expenditure accounts, contain all the items which in accordance with legal regulations must be included and whether the accounts are made in accordance with the law and the Ordinance to establish the budget. These requirements are amongst others stipulated in the Comptabiliteitsverordening 1989 (CV 1989) Government Accounts Ordinance 1989. (The CV 1989 stipulates the way of administration and accountability of the country’s money).
  • The Chamber examines in the case of efficiency audits, whether a policy decision intended objective (s) is (are) achieved (effectiveness) with the least possible burden on resources (efficiency).
  • It also examines whether the legislation and the decisions and decree of the competent authority are taking into account in the collection of receipts and disbursements.
  • The Chamber must ensure that the assets and liabilities of the country are liquidated with the required diligence and that all money and goods of the country are managed effectively.
  • The Chamber is required to inform the Parliament, the Council of Ministers or the relevant minister (s) of all proposals, comments and objections, which they considers useful, as regards the revenues and expenses, and also to improve or simplify the financial management of the country. It is also authorized to provide such information to the Governor and to the Parliament of Aruba if they consider it necessary in the interest of the country and based on this information, consultation is held.