WILLEMSTAD – An independent audit has revealed that Curaçao's tourist police organization, Stichting Materieel & Operationeel Beheer Politur, spent much of 2025 rebuilding its administration, governance and financial controls after inheriting what auditors describe as an organization with serious structural deficiencies.
The findings provide the clearest picture yet of what happened inside Politur following the departure of its previous leadership. While recent public attention has focused on alleged financial irregularities under the former administration, the audit documents an extensive institutional overhaul that began in the second quarter of 2025.
According to the interim audit, approximately 80 percent of the financial and operational review had been completed by the end of October 2025. Auditors concluded that significant improvements had been made in areas ranging from financial administration to internal controls, although several governance risks still require attention before the organization can be considered fully mature.
Organization inherited major weaknesses
Perhaps the most striking conclusion in the report is the contrast between the situation auditors encountered when reviewing the 2024 administration and the organization they found operating in late 2025.
According to the audit, during the review of the 2024 financial year, virtually none of the documents normally expected within a professionally managed public organization were available.
The report states that governance policies, operational procedures, financial documentation, human resources records, compliance files, technological management systems and internal reporting structures were either missing or did not exist. As a result, auditors said they were unable to properly evaluate governance, internal controls or organizational performance for that period.
The auditors described the lack of documentation as a critical structural risk that severely limited transparency and accountability.
Rebuilding from the ground up
Beginning in May 2025, the new board and management launched what the audit describes as a systematic effort to rebuild the organization's administrative foundation.
According to the report, Politur began developing governance policies, documenting operational procedures, formalizing human resources processes, creating compliance systems, introducing digital recordkeeping and establishing administrative frameworks that previously had not been in place.
Among the improvements highlighted by auditors are:
- introduction of formal invoice approval procedures;
- implementation of the Delegation of Financial Authorities (DFA) system;
- monthly payroll reconciliations;
- creation of a digital asset register;
- development of documented financial procedures; and
- improvements in accounting and document archiving.
The audit also notes that previously missing invoices have since been recovered and added to the administration, while corrections were made to accounting records to improve accuracy and completeness.
Most transactions met audit standards
One of the strongest indicators of the organization's progress comes from the auditors' testing of financial transactions.
According to the report, auditors reviewed 230 transactions, finding that 95 percent complied with the required accounting and audit criteria. The review included examination of bookkeeping records, payroll administration, invoice approvals and bank reconciliations.
The report also concludes that salary administration has functioned correctly since April 2025, with no significant discrepancies identified.
Risks remain
Despite the progress, auditors caution that several important weaknesses remain.
The organization currently employs only three administrative staff members, making proper segregation of financial duties impossible until additional personnel are hired.
According to the report, one employee currently performs both human resources and finance functions, creating an internal control risk because key financial responsibilities cannot yet be separated. Auditors expect this situation to improve once additional staff are recruited.
The audit also identifies the absence of a signed 2025 cooperation agreement between Politur and the Curaçao Tourist Board (CTB) as one of the organization's highest governance risks, warning that formal responsibilities and legal authority remain insufficiently documented.
Context behind the findings
The audit provides important context to the broader public discussion surrounding Politur.
Earlier this year, an internal investigation commissioned by the Curaçao Tourist Board described alleged financial irregularities under the previous administration, including concerns over governance, payment authorizations and oversight.
The newly reviewed audit does not seek to determine criminal or civil liability. Instead, it focuses on evaluating the financial and operational systems established after the change in leadership.
Its conclusions suggest that much of 2025 was devoted to rebuilding the organization's governance structure, strengthening financial controls and professionalizing administrative operations.
More work ahead
The auditors emphasize that their work is not yet complete.
The interim report covers the period from April 1 through October 31, 2025, representing the first phase of a two-part audit. The final audit report, which will include the last two months of 2025 and assess whether the remaining recommendations have been implemented, is expected to be completed in early 2026.
For an organization entrusted with helping protect Curaçao's tourism sector and funded largely through public resources, the report suggests that rebuilding institutional credibility may prove to be just as important as maintaining public safety.