Beheer Criminaliteitsbestrijdingsfonds

posted by Luceira Granviel

September 29th 2019

 326

WILLEMSTAD – De Raad voor de rechtshandhaving (verder de Raad) heeft in het jaar 2018 een inspectie onderzoek verricht naar het beheer van het Criminaliteitsbestrijdingsfonds verder het CF). De doelstelling van dit onderzoek was om de wijze waarop vorm is gegeven aan het CF te belichten en te toetsen of de processen en procedures voldoen aan vastgestelde normen, waaronder begrepen de eisen van transparantie, objectiviteit, onpartijdigheid en doelmatigheid.

Organisatie

Er is een Landsverordening Criminaliteitsbestrijdingsfonds (verder LvC), een Ministeriële beschikking (verder MB) en een handboek over het CF. De LvC bevat de contouren van het CF, de MB bevat de taken en de verantwoordelijkheden en in het handboek zijn de processen en procedures beschreven. De LvC en de MB zouden naar het oordeel van de Raad aangepast moeten worden om de transparantie, objectiviteit, onpartijdigheid en doelmatigheid beter te borgen.

Er kan bijvoorbeeld een regeling met betrekking tot de voordracht van de leden van de CCF worden geïntroduceerd en rechtspersoonlijkheid aan het CF worden toegekend. Ook het begrip criminaliteitsbestrijding moet nader worden omschreven zodat duidelijk wordt welk soort projecten in aanmerking komen voor financiering. Verder moet het mogelijk zijn om projecten die een aanmerkelijke bijdrage leveren aan de bestrijding van criminaliteit, na een periode van drie jaar verder te financieren.

De structuur

De SG is belast met de dagelijkse leiding van het CF, de Unit Criminaliteitsbestrijdingsfonds (verder UCF) met de uitvoering van de taken en de Commissie Criminaliteitsbestrijdingsfonds (verder CCF) met het toezicht op het CF. Verder zijn er twee externe personen benoemd als tekenbevoegden. Deze structuur draagt bij aan de transparantie, de objectiviteit, de onpartijdigheid en de doelmatigheid van het CF. De Raad constateert knelpunten ten aanzien van de uitvoering van de taken. De sturing was ten tijde van het onderzoek niet optimaal. De functies binnen de UCF waren niet opgevuld met als gevolg dat onder meer de financiële administratie niet volledig werd bijgehouden. Uit de dossiers is niet gebleken dat de CCF alle toezicht taken uitvoert.

Middelen

De inkomsten van het CF zijn wettelijk bepaald. Het Gemeenschappelijk Hof van Justitie van Aruba, Curaçao, Sint Maarten en van Bonaire, Sint Eustatius en Saba (verder GHvJ), het Openbaar Ministerie (verder OM) en het ministerie van financiën (verder Financiën) zijn de verantwoordelijke organisaties die zorg moeten dragen dat het CF over zijn wettelijke inkomsten kan beschikken. Er zijn echter geen vastgestelde procedures over de wijze waarop het CF zijn financiële middelen moet ontvangen waardoor misverstand en onduidelijkheid bestaat bij de respondenten met betrekking tot bijvoorbeeld de werkelijke bedragen die in het CF moeten worden gestort en de kosten die al dan niet afgetrokken mogen worden.

Het CF hanteert verschillende formulieren om een verzoek tot financiering af te handelen. De Raad is van oordeel dat dit bijdraagt aan de transparantie, objectiviteit, onpartijdigheid en doelmatigheid van het CF. Er is echter ruimte om de doelmatigheid en transparantie te verbeteren. Er wordt bijvoorbeeld geen informatie verzameld van de deelnemers aan de projecten van de instellingen om na te kunnen gaan of deze deelnemers daadwerkelijk baat hebben bij het project. Bij de beoordeling van een project wordt geen (sub)criteria gehanteerd. De Raad is van oordeel dat beoordelingscriteria moeten gelden.

Voorts constateert de Raad dat er een softwareprogramma Quickbooks is aangeschaft dat naar oordeel van de Raad geschikt is om de financiële administratie uit te voeren. Ten tijde van het onderzoek was dit softwareprogramma echter niet in gebruik.

Processen en procedures

De processen en procedures van het CF zijn door de SOAB opgesteld. Tijdens het onderzoek was de SOAB bezig om het handboek aan te passen. De Raad is van oordeel dat de beschrijving van de processen en procedures ten goede komt van de transparantie, objectiviteit, onpartijdigheid en doelmatigheid van het CF. De Raad constateert echter dat een aantal in het handboek beschreven procedures niet of onvoldoende worden uitgevoerd.

Er wordt een beleidsplan opgesteld maar de begroting van het CF wordt daarin niet vermeld. Het beleidsplan wordt niet naar Financiën gestuurd. De projecten, die in aanmerking komen voor financiering, worden niet in het beleidsplan vermeld. De wijze van afhandeling van de projectaanvragen is naar het oordeel van de Raad ook voor verbetering vatbaar. Er is geen termijn vastgesteld, waarbinnen een aanvraag moet zijn afgerond. Niet alle beslissingen die van het advies van de CCF afwijken zijn gemotiveerd. Voorts wordt er weinig fysieke controle uitgevoerd, niet alle instellingen stellen een verslag op ter verantwoording van de uitgaven, er wordt geen controleplan opgesteld en het formulier “rapportage toezicht op de uitvoering van projecten” wordt niet ingevuld. De Raad constateert ook dat het proces “ toezicht op de uitvoeringsorganisatie” niet wordt uitgevoerd doordat de functie van interne controller niet is ingevuld. Het CF stelt jaarverslagen op, die volgens het handboek bestaan uit een bestuursverslag en een financieel verslag. Er is geen jaarrekening en geen accountantsverklaring. Hierdoor wordt niet voldaan aan de eis van verantwoording van de uitgaven van het CF aan de Staten. Tevens blijkt dat het proces “uitoefenen van toezicht op de diensten belast met de bewaring en/of het beheer van de inkomsten” niet is uitgewerkt, hetgeen de transparantie van het CF niet ten goede komt.

Conclusie

De Raad concludeert dat ondanks het feit dat het CF bij wet is ingesteld, de taken en bevoegdheden in regelgeving zijn verwerkt en de processen en procedures in een handboek zijn opgenomen, er risico’s zijn ten aanzien van het beheer van het CF. De Raad concludeert dat deze risico’s de objectiviteit, transparantie, onpartijdigheid en doelmatigheid van het CF in gevaar brengen en kwetsbaar maken.

Het volledige inspectierapport is digitaal beschikbaar op www.raadrechtshandhaving.com

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