WILLEMSTAD – One of the more misunderstood findings in the audit of Curaçao's tourist police organization, Politur, concerns a period in 2025 when the Curaçao Tourist Board (CTB) was making payments on the organization's behalf.
At first glance, the arrangement might appear unusual. However, the independent audit concludes that the temporary payment structure was not the result of financial irregularities, but rather a practical solution while Politur completed its transition into an independent operational organization. Moreover, auditors say they found no evidence that the payments themselves were improperly processed.
The finding is particularly significant because it provides context to public concerns surrounding Politur's finances and clarifies how the relationship between CTB and the organization functioned during the restructuring period.
A newly independent organization
According to the audit, Stichting Materieel & Operationeel Beheer Politur Curaçao did not have its own operational bank account during the first months of 2025.
As a result, CTB temporarily processed payments for the organization during April and May 2025 until Politur was able to open its own account with Maduro & Curiel's Bank (MCB) on June 2, 2025.
The auditors describe the arrangement as a temporary dependency rather than a governance failure.
Before June, invoices and operational expenses were paid through CTB because Politur had no banking infrastructure of its own to execute payments independently.
Once the MCB account became operational, all subsequent payments were processed directly by Politur.
Every payment reviewed
Recognizing that the temporary arrangement created additional governance risks, the auditors devoted specific attention to examining the transactions.
According to the report, payments totaling ANG 155,519.88 made by CTB during April and May were independently verified by Politur's HR and Finance Manager.
The audit states that each payment was reviewed and confirmed to have been processed correctly and accurately recorded in Politur's accounting system.
That conclusion is important because it distinguishes the temporary administrative arrangement from allegations of improper spending that have been raised in relation to earlier periods under the previous administration.
The audit does not identify irregularities in the payments processed by CTB during the transition period.
A consequence of institutional restructuring
The report makes clear that the payment arrangement occurred during a broader restructuring of the organization.
Following changes in Politur's leadership, the new board began rebuilding the administrative framework from the ground up. That process included establishing accounting systems, introducing financial procedures, creating governance documents and opening independent banking facilities.
Until those systems were in place, the organization remained operationally dependent on CTB for certain financial transactions.
Auditors acknowledge that this dependency created an internal control risk, but note that it was temporary and ended once Politur obtained its own banking facilities.
Not every governance issue has been resolved
Although the audit validates the payments themselves, it also highlights broader governance concerns surrounding the relationship between Politur and CTB.
One of the report's principal findings is that the 2025 cooperation agreement between the two organizations had still not been formally signed by the end of the audit period.
According to the auditors, Politur submitted proposed amendments to the draft agreement on August 28, 2025, but CTB had not yet formally responded or finalized the document. As a result, responsibilities, reporting obligations and governance arrangements remained insufficiently formalized.
The absence of a signed agreement is identified as one of the organization's highest governance risks—not because the day-to-day operations had stopped functioning, but because the legal framework governing the relationship had not yet been fully established.
Context matters
The findings also help explain why isolated audit observations can sometimes create misleading impressions when viewed without context.
The fact that CTB paid Politur's invoices for several weeks could easily be interpreted as unusual. However, the audit explains that the arrangement resulted from the practical realities of establishing a newly reorganized organization and was accompanied by verification procedures to ensure accountability.
Rather than identifying unauthorized spending, the auditors conclude that the payments reviewed were legitimate, correctly processed and properly recorded in the accounting records.
Building independent financial management
The report suggests that the transition to independent banking was one of several milestones in Politur's broader institutional reform.
Alongside the opening of its own bank account, the organization introduced monthly payroll reconciliations, formal invoice approval procedures, digital accounting systems and new financial controls. These reforms, auditors say, significantly strengthened Politur's financial management during 2025.
While governance improvements remain a work in progress, the audit concludes that the temporary arrangement under which CTB paid Politur's bills ended once the organization was capable of managing its own finances—a step viewed as an important milestone in Politur's evolution toward greater administrative independence.