Accountability

The Government of Aruba provides accountability through a final report on the execution of the ministries’ budgets (also known as policy accountability).

The annual report and annual accounts of the Government of Aruba for the previous fiscal year are prepared in accordance with the following guidelines:

  • Chapter VIII of the Comptabiliteitsverordening 1989 (CV1989), i.e. the accounting ordinance;
  • The Protocol between Aruba and The Netherlands 2019-2021, which was extended in January 2022 until December 31, 2023;
  • Landsverordening Aruba financieel toezicht (LAft), i.e. the state ordinance on financial supervision.

Currently, the 2025 annual accounts are at the Court of Audit for evaluation. These annual accounts will be posted here once they have been formally submitted to the Parliament of Aruba.

Important dates

  • No later than June 1: The annual accounts must be submitted to the Court of Audit (CV Art. 42).
  • Within 12 weeks of receipt: The Court of Audit reviews the annual accounts and presents its report to the Minister of Finance (CV Art. 44).
  • No later than September 1: The annual accounts, the draft national ordinance to establish the balance of the operating account, and the report of the Court of Audit are submitted to the Parliament of Aruba (CV Art. 45).