PHILIPSBURG:--- As Parliament prepares to handle the 2026 budget, possibly starting June 26, another serious issue is emerging from the budget documents and the Council of Advice's advice: St. Maarten is once again preparing and debating a national budget without the most recently approved annual accounts.

This is not a minor administrative delay. Annual accounts, also referred to as financial statements, are documents that show what the government actually collected and spent, where the money went, and whether the budget approved by Parliament was respected. Without timely approved annual accounts, Parliament’s oversight becomes weaker, less current, and less effective.

The Council of Advice pointed out that the annual accounts for 2022, 2023, and 2024 have still not been adopted. The Council also reminded the government that these annual accounts should be prepared before September 1 of the year following the financial year in question. These accounts must give a lawful and reliable picture of the government’s financial policy and financial management.

In plain language, this means Parliament is being asked to judge the 2026 budget without having the finalized financial picture for the last three completed financial years. That is a major concern.

A national budget is not just a list of future plans. It should be based on reliable realization figures from previous years. If the most recent annual accounts are not approved, Members of Parliament are forced to rely on incomplete, provisional, or outdated figures. That limits their ability to determine whether the government’s revenue projections are realistic, whether expenditures are being controlled, and whether previous budget promises were actually carried out.

This directly weakens Parliament’s budget right. Parliament approves the budget, but It must also be able to verify afterward whether the government adhered to it. When annual accounts are delayed, Parliament's control function is pushed years behind the reality.

The situation is even more concerning because St. Maarten had made visible progress in addressing the backlog of annual accounts in recent years. The previous government met a serious backlog, with annual accounts still outstanding from several years before. Between 2020 and 2023, seven annual accounts were completed and accepted, covering the financial years 2015 through 2021.

Those were:

- 2015 annual accounts, accepted October 26, 2020;

- 2016 annual accounts, accepted March 29, 2021;

- 2017 annual accounts, accepted December 3, 2021;

- 2018 annual accounts, accepted December 3, 2021;

- 2019 annual accounts, accepted October 12, 2022;

- 2020 annual accounts, accepted October 12, 2022;

- 2021 annual accounts, accepted September 15, 2023.

That means seven years of annual accounts were dealt with during that period, significantly reducing the backlog the government had inherited. However, based on the Council of Advice’s comments, the country is now falling behind again, with the 2022, 2023, and 2024 annual accounts still not adopted.

This raises an important question: why was momentum lost?

For Parliament, this is not simply about bookkeeping. Annual accounts are one of the most important tools for holding ministers accountable. They show whether ministers managed public money properly. They also help determine whether Parliament can formally discharge ministers for the financial management carried out during a given year.

If these documents are late, Parliament cannot properly close the financial year. It cannot properly compare budgeted amounts with actual spending. It cannot fully assess whether money was used for the purposes approved by Parliament. And it cannot properly judge whether the new budget is based on reality or on assumptions.

This matters even more in the context of the 2026 budget. The budget contains major increases in certain areas, questions about project funds, subsidies, and contributions, and concerns already raised by the Council of Advice regarding budget coverage for certain expenditures. Without recently approved annual accounts, Parliament’s ability to test those figures becomes even more limited.

The Council of Advice’s concern should therefore not be dismissed as a technical observation. It goes to the heart of financial accountability.

A country cannot claim strong public finance management while its annual accounts remain years behind. Budgets look forward, but annual accounts tell the truth about what happened. Without that truth, Parliament is debating with one eye covered.

The government will have to explain when the 2022, 2023, and 2024 annual accounts will be submitted, when they will be audited, when Parliament can handle them, and why the progress made in clearing the backlog has not continued.

As the 2026 budget debate approaches, the central question is clear: how can Parliament responsibly approve future spending when the country has not yet properly closed and approved the financial statements for the last three years?

A recent opinion issued by France’s Judicial Ethics College has reignited debate over the relationship between Freemasonry and the judiciary, concluding that membership in a Masonic lodge may be incompatible with the ethical obligations expected of judges and magistrates.

The opinion, delivered on June 9, 2026, was requested by a magistrate who had been invited to join a Masonic organization and sought guidance on whether such membership would conflict with the professional duties attached to judicial office. After examining the issue, the Ethics College determined that the principles governing judicial independence and impartiality could be compromised by affiliations involving obligations of loyalty, solidarity, or confidentiality toward fellow members.

According to the College, magistrates are required to maintain complete independence from any external influence, whether political, social, religious, or philosophical. While individuals are generally free to associate with organizations of their choosing, judges occupy a unique position in society that demands the highest standards of neutrality and objectivity.

The opinion emphasized that certain characteristics commonly associated with Masonic organizations—particularly mutual assistance among members, internal loyalty, and confidential proceedings—may create a risk of conflict with judicial responsibilities. Even where no actual conflict exists, the perception of divided loyalties could undermine public confidence in the justice system.

Judicial ethics increasingly focuses not only on preventing real bias but also on avoiding situations that might reasonably give rise to doubts about a judge’s independence. The Ethics College stressed that maintaining public trust is a fundamental component of the rule of law. Citizens must be able to believe that judicial decisions are based solely on legal principles and the facts of each case.

The ruling does not establish a blanket legal prohibition on Freemasonry for all magistrates. Rather, it serves as a deontological assessment intended to guide judges and prosecutors in evaluating whether their affiliations are compatible with the obligations of their office. Nevertheless, the conclusion represents one of the strongest statements yet issued by a French judicial ethics body on the subject.

The decision has already sparked discussion among legal professionals, academics, and members of Masonic organizations. Supporters argue that judges must avoid any form of allegiance that could interfere with their duty to remain impartial. Critics, however, contend that membership in a philosophical or fraternal association does not automatically compromise professional integrity and that freedom of association should remain protected.

The controversy touches upon a broader question facing modern judicial systems: how to balance personal freedoms with the heightened ethical standards required of those entrusted with administering justice. As courts continue to face growing public scrutiny, issues of transparency, accountability, and perceived independence are likely to remain at the center of legal and political debate.

Whether the opinion ultimately leads to changes in judicial guidance or professional practice remains to be seen. What is clear, however, is that the ruling has reopened a longstanding discussion about the limits of private affiliations for public officials and the importance of preserving confidence in the impartiality of the courts.

Click here for the link

French Quarter, St. Martin: The Les Fruits de Mer association will launch a new book this Saturday, Trees for My Island and Me. The bilingual book showcases native trees, those originally from this island. It features 18 native trees that are ideal to plant in your backyard or neighborhood. The public is invited to the launch, where free copies of the book will be given away. Seedlings of native and heritage plants will also be available. The free event will be from 9 am to noon on Saturday, June 27th at Amuseum Naturalis at The Old House.

“This book is about trees that are great for people,” said author Mark Yokoyama. “It includes trees that provide delicious fruits and beautiful flowers. Every tree in the book has traditional uses in local culture. And they are all adapted to the conditions on St. Martin because they are native. So they grow well here!”

For each tree in the book, readers learn where and why to plant it, its cultural connections, and how it helps our local wildlife. The book is full of color photographs. It is bilingual in English and French.

“Many of our native trees really benefit people, and they have for centuries,” said Les Fruits de Mer President Jenn Yerkes. “This book can help you find the right tree for any spot: one that doesn’t get too big, or can handle salty sea spray, or gives shade even during the dry season!” 

During the event, the association will be giving away seedlings of some of the trees featured in the book and of other plants, while supplies last.

The book is available as a free download from http://lesfruitsdemer.com, and for purchase on amazon.com worldwide. Teachers and youth group leaders interested in copies are encouraged to contact Les Fruits de Mer at This email address is being protected from spambots. You need JavaScript enabled to view it.. Companies, organizations or individuals interested in sponsoring copies for schools are also encouraged to contact the association.

Since 2020, the Les Fruits de Mer association has published over 60 books about St. Martin and has distributed over 60,000 books to students, schools and the public. The association’s book programs are supported by the Collectivité de Saint-Martin, France and other funding partners. 

Dust off your bookshelves and rejoice! From Tuesday, June 23, 2026, through Tuesday, July 7, 2026, the Sint Maarten Library is launching a grand two-week Amnesty Return Event.
If you have overdue books at home, simply bring them back to our library branches, no questions asked. Over these fourteen glorious days, we are completely waiving all late fees for returned items. This is a tremendous opportunity to clear your account and start fresh.
Swing by the Sint Maarten Library, return your books free, and dive back into reading!