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CC | General Audit Chamber Curaçao launches inquiry into APC financial statements

HomeLandenCuraçaoCC | General Audit Chamber Curaçao launches inquiry into APC financial statements

WILLEMSTAD – The General Audit Chamber Curaçao (ARC) has announced its plan to initiate an examination of the financial statements of the APC pension fund in August of this year, covering the period from 2010 to 2022.

The ARC communicated this information to the parliament through a letter, specifying that the start date was determined in consultation with APC.

This examination is a statutory responsibility of the ARC, as outlined in the legislation regulating APC. Originally scheduled to begin the investigation into APC’s financial statements from 2010 to 2017 in 2019, the ARC had engaged in discussions and correspondence to prepare for the examination.

However, due to the COVID-19 pandemic, the ARC had to adjust its schedule, preventing the examination from commencing earlier. Additionally, due to a lack of capacity, the ARC had been unable to conduct the investigation until now. Nonetheless, APC’s financial statements are audited by a registered accountant, in compliance with legal requirements.

The ARC’s examination aims to gain insight into the development of APC’s financial position and results during the reviewed period. It also assesses the accuracy of participant basic information in relation to premium calculation.

Following this examination, the ARC will inform the parliament of its findings. To ensure an accurate assessment, the ARC will verify whether APC’s participant registration aligns with the government’s personnel register. The examination will also involve an analysis of APC’s results and assets based on the figures from the financial statements.

Finally, the ARC notes that it will assess whether APC adheres to relevant legal regulations and aspects of good governance.

Bron: Curacao Chronicle

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