Marigot, Saint-Martin:---  The decision by the Collectivité of Saint-Martin to include a financial provision related to Air Antilles in its budget has sparked concern and debate among several officials, who are questioning both the necessity and the implications of the move.

During recent discussions, members of the Territorial Council expressed unease about the lack of clarity surrounding the provision. While the executive has indicated that the measure is linked to ongoing considerations regarding regional air connectivity, some elected officials argue that insufficient information has been provided to justify the entry.

At the heart of the issue is uncertainty over whether the provision signals a future financial commitment or simply reflects a precautionary accounting measure. Critics within the council have pointed out that no concrete agreement or finalized plan involving Air Antilles has been publicly presented, raising concerns about transparency and financial prudence.

Several officials also emphasized the broader financial context, noting that the Collectivité must remain cautious in managing public funds, particularly given competing priorities and existing budgetary constraints. They warned that any potential engagement with an airline should be backed by a clear strategy and measurable benefits for the territory.

It should also be noted that, according to several members of the majority, the Collectivité did not take a political decision to allocate new funding at this stage, but rather recorded a budgetary provision in line with standard accounting principles. This entry reflects a precautionary measure to account for potential financial risk associated with previous commitments, ensuring the sincerity and legal compliance of the 2026 budget, rather than constituting an immediate disbursement of public funds.

Despite this clarification, questions remain among some council members, who are calling for greater transparency and more detailed explanations from the executive. They argue that clearer communication is essential to avoid misunderstandings and to maintain public trust.

As discussions continue, the issue underscores the challenges the Collectivité faces in balancing fiscal responsibility with the need to support essential services, such as regional air transport. Further deliberations are expected as officials seek to better define the scope and intent of the provision.

By Terence Jandroep, CRA, CQA, CLA Certified Risk Auditor & Forensic Integrity Specialist

In the specialized field of Forensic Integrity Auditing (FIA) and preemptive risk analysis, we often identify vulnerabilities within systems that are not merely technical, but behavioral. One of the most corrosive structural risks to fiscal integrity emerged in the late 1980s and has since solidified into a systemic crisis: the transition of government tax inspectors into private independent consultancy.

To protect the sanctity of the public treasury and the objectivity of the audit process, we must address this "revolving door" not as a career move, but as a fundamental breach of state security.

The Genesis of Insider Advantage (Post-1980s)
Since the late 1980s, the complexity of global tax codes and the digitalization of audit trails created a premium on "inside knowledge." During this era, a pattern emerged where high-level officials began migrating to the private sector, selling the very blueprints they helped draft.

As a Certified Risk Auditor, I view this through the lens of Information Asymmetry. When a former inspector enters the private sector, they are not just providing legal advice; they are providing a map of the government's internal "blind spots."

A Case of Government Spionage
The term "consultancy" often acts as a polite veneer for what is effectively Government espionage. When a former official leverages their tenure for private gain, they engage in several high-risk activities:

• Systemic Mapping: They possess intimate knowledge of the "Risk Selection" algorithms used by tax authorities. This allows clients to structure transactions that intentionally bypass the triggers for a formal audit.
• Protocol Extraction: They carry confidential administrative benchmarks and internal "settlement ranges" that were never intended for public or commercial dissemination.
• The "Shadow" Influence: By maintaining social and professional ties with active inspectors, these consultants can exert psychological pressure or gain unauthorized intelligence on the progress of ongoing fiscal litigation.

 The Risk to Audit Integrity
From a forensic perspective, the presence of a former insider on the "defense" side of a tax dispute compromises the Forensic Integrity Audit (FIA).

1. Technical Manipulation: They understand the specific software vulnerabilities and data-entry shortcuts used by government staff, allowing them to "sanitize" records in a way that an external auditor might miss.
2. Erosion of Public Trust: When the public perceives that a tax inspector is simply "auditioning" for a lucrative private role while still on the state payroll, the moral authority of the tax office evaporates.
3. Conflict of Interest: There is an inherent risk that active inspectors may be less rigorous when auditing a firm represented by their former supervisor or colleague, fearing future professional repercussions or hoping for a similar "exit" path.

The Professional Mandate: A Call for a Permanent Ban

In the interest of ISO 9001 standards and the principles of preemptive risk containment, the solution is clear. We must implement a mandatory ban or, at minimum, a stringent ten-year "cooling-off" period for former inspectors.

The fiscal frontier cannot be defended if the guards are allowed to sell the keys to the gate. To restore integrity to our regional financial systems from Aruba to Sint Maarten we must recognize that the tools of the state belong to the public, not to the highest bidder in the private consultancy market. It is time to treat the "revolving door" as the National security threat it truly is.

PHILIPSBURG:---  The Honorable Prime Minister of Sint Maarten, Dr. Luc Mercelina, conveys his deepest condolences to the Government and people of Suriname following the passing of former President Chandrikapersad Santokhi.

Prime Minister Mercelina noted that former President Santokhi served his country with distinction and remained committed to the principles of democratic governance and regional cooperation.

“On behalf of the Government and people of Sint Maarten, I extend sincere condolences to the family of former President Santokhi, as well as to the Government and people of Suriname. His passing represents a moment of profound loss, and we stand in solidarity with Suriname during this period of national mourning,” stated Prime Minister Mercelina.

The Prime Minister also acknowledged the presence and contribution of the Surinamese community in Sint Maarten, recognizing the impact of this loss beyond Suriname’s borders.

“We also extend our sympathies to the Surinamese community in Sint Maarten, whose enduring cultural and familial ties to Suriname make this loss especially meaningful. During this difficult time, we stand with them in reflection and remembrance.”

Prime Minister Mercelina further reflected on Santokhi’s engagement within the Caribbean region and his contribution to strengthening partnerships among nations.

“Former President Santokhi will be remembered for his commitment to dialogue, cooperation, and the advancement of shared regional interests. His legacy will continue to resonate within the Caribbean community.”

The Government of Sint Maarten joins the regional and international community in expressing condolences and honoring the life and service of a leader.

Caption: Prime Minister Dr. Luc Mercelina and former President Santokhi during a bi-lat meeting between Suriname and St. Maarten during the United Nations General Assembly 2024.

Since 2020, the Trust Fund's Enterprise Support Project (ESP) has empowered more than 300 small businesses in Sint Maarten with loans and grants. The project, implemented by the National Recovery Program Bureau, was established to strengthen recovery efforts and increase the resilience of businesses on the island following Hurricane Irma's destruction in 2017. As ESP's financing activities are now complete, the project is moving to the next chapter of support. This phase is dedicated to creating enduring support systems for the long-term success of local businesses even after ESP closes in 2028. These systems aim to reach many more businesses across the island in the years to come.

Since applications for grants and loans closed in February 2025, $20.1 million in financing support has been disbursed to 325 Sint Maarten businesses. 39 percent of those beneficiaries were brand new start-ups, and just over 43 percent were run or owned by women. After receiving their loans and grants, 38 beneficiaries signed up for 8 months of tailored, one-on-one business coaching to refine their business acumen. Preliminary figures from an ESP survey showed the project supported over 600 jobs and contributed to a 30% increase in revenues for micro, small, and medium-sized enterprises (MSMEs) across sectors, including hospitality, transportation, healthcare, agriculture, and others.

Aside from direct funding for beneficiaries, ESP also increased accessibility to training programs by funding public courses. This meant some training was free or at a reduced cost for participants. Over 350 entrepreneurs participated in ESP-funded training and coaching. These included 221 entrepreneurs who trained through the Small Business Academy run by Qredits and 84 business owners who completed the Entrepreneurship Development Program delivered by the Sint Maarten Entrepreneurship Development Center (SEDC). These programs helped both new and established business owners improve skills like running daily operations, managing money, and planning for the future.

Now that the loans and grants phase is complete, ESP is shifting its focus to building government-led support systems for small businesses, enabling them to thrive long after the project officially closes in 2028.  ESP is working closely with the Ministry of Tourism, Economic Affairs, Transport, and Telecommunication (TEATT) to create permanent and well-organized services for entrepreneurs. Activities in the next phase include a detailed study of the challenges small businesses face in accessing local financing. It will also provide practical recommendations and solutions to solve those problems. ESP will develop standardized guidelines and procedures for operating and monitoring business support programs. For beneficiaries, the project is offering a new round of one-on-one coaching for long-term success. Finally, ESP will continue to monitor and evaluate business support efforts. It will also conduct a job survey to measure the real long-term impact of financing on beneficiaries’ businesses and job creation.

“ESP is a proven model for small business development. With the financing phase now complete, the project is focused on helping Sint Maarten’s small businesses have a bright future. The Ministry of TEATT is committed to making sure the right tools and support are in place for the island’s small businesses, both now and long after the Enterprise Support Project ends.” Honorable Minister of TEATT, Grisha Heyliger-Marten. 

 “Over the past six years, ESP has shown what is possible when you support entrepreneurs. More than 300 businesses benefited from financing and training, have strong repayment rates, and have contributed to job creation. Our focus now is working with TEATT to ensure that the support given by ESP can become a permanent part of how Sint Maarten serves small businesses.”  Claret Connor, NRPB Director.

Rose-Anne D. Wilson-Sagnia, Director of Sint Maarten Medical, is a beneficiary and coaching recipient. “I took advantage of everything ESP could offer me, from the financing to coaching. My slogan is ‘Dream only Big Dreams,’ and ESP allowed me to go beyond that and have even bigger dreams. The funding meant I could purchase quality, professional items, enabling me to get everything in place for my dream to become a reality. That’s the biggest perk for me; ESP allowed me to reach a higher level, so now I’m looking forward to growing my business. In the future, I’m considering more enterprises, franchises, and regional exposure. Yes, I am a small businessperson, but that doesn’t limit my aspirations.”

This new phase for the Enterprise Support Project aims to turn its successes and lessons into practical, long-lasting tools and systems. In turn, supporting the Government of Sint Maarten and its partners in their mission to help MSMEs grow in resilience and strength for many years to come.

ESP is implemented by the National Recovery Program Bureau on behalf of the Government of Sint Maarten. It is funded by the Sint Maarten Trust Fund, financed by the Government of the Netherlands, and managed by the World Bank.