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 Student Support Services Division (SSSD) recently hosted a ten-member delegation of school safety professionals from Antigua & Barbuda, Anguilla, and St. Lucia. During their week-long visit, the delegation paid a courtesy visit to the Honorable Minister of Education, Culture, Youth & Sport, Ms. Melissa Gumbs, as well as the Acting Secretary General, Mrs. Shermina Powell-Richardson.

The purpose of the visit was to gain insights into St. Maarten’s school safety program, coordinated by the Student Support Services Division. During the week, the delegates observed a medical emergency drill at the Asha Stevens Hillside Christian School and visited the 2024 Safety & Emergency Team (SET) of the Year: Sister Borgia School. These visits were met with great enthusiasm, and the delegation was impressed with the high school safety standards.

Particular commendation was given for the quality of the drill, the response of the school, and the meaningful involvement of the students (schools safety ambassadors) in the drill. The delegation also praised the chairperson of the Sister Borgia School SET for her professionalism and clarity in explaining the structure and functioning of the SET as well as the overall organization of school safety at the campus.

Throughout the week, the delegation participated in training sessions led by Mrs. Olga Mussington-Service, Manager of the Student Support Services Division and School Safety Focal Point for St. Maarten. “Although the delegates were here to get insight into our school safety practices, including how we address mental health and psychosocial support, they also shared their experiences. The exchange was mutually enriching and highly constructive, Mussington-Service said.

On the final day of the visit, there was a best practice exchange, during which all four countries delivered presentations on key school safety issues in their respective countries. Topics included violence in and around schools, school safety policies, bullying, and strategies to mitigate school-related violence. These areas were intentionally selected by Mrs. Mussington-Service as they represent shared regional challenges that benefit from coordinated approaches and collaboration.

The delegates described the training week as both impactful and energizing, and some even expressed that they are leaving inspired because of the passion and expertise of the school safety team at SSSD.

St. Maarten was the Chair of the Caribbean Safe School Initiative from 2022 to 2025. Mrs. Mussington-Service was the Technical Chair and led regional coordination efforts during that period. In this capacity, she also facilitated a formal handover exchange with the current CSSI Technical Chair, Saint Lucia.

During the CSSI Ministerial Forum in May 2025, where the CSSI chairmanship was officially transferred from the Hon Minister of Education, Culture Youth and Sport, Ms. Melissa Gumbs to the Honorable Minster of Education of St. Lucia, St. Maarten was asked to participate in a best practice showcase. This showcase, facilitated by Mrs. Mussington-Service, was the catalyst for Antigua & Barbuda contacting St. Maarten and requesting the working visit. They were later joined by Anguilla and St. Lucia.

The visit underscores one of the core objectives of the Caribbean Safe School Initiative, which is to bring Caribbean countries together to share ideas, best practices and experiences, and support each other in the best interest of local Caribbean communities and the wider region.

French Quarter, St. Martin:---  A new book by Roland Richardson launches at Amuseum Naturalis in French Quarter this Saturday. The book is titled The Last Frontier: Sir Roland Richardson’s French Quarter. It features artwork of people and places in French Quarter, and Richardson’s memories of the time he lived there. It is bilingual in English and French. The public is invited to the free, launch event. It will be held at Amuseum Naturalis at The Old House in French Quarter from 9 am to noon this Saturday, March 28th. The book was produced by the Les Fruits de Mer association.

“We are so excited to share this with St. Martin,” said Amuseum co-founder Mark Yokoyama, who developed the book with Richardson. “It is a book about art, about French Quarter, and about St. Martin’s past.”

The Last Frontier features 26 paintings and etchings by Roland Richardson. Subjects include an etching of the house where Richardson lived in the French Quarter, and The Old House, the historic building where Amuseum Naturalis is located. The text, taken from oral history interviews with Richardson, reveals a French Quarter where traditions still survived on a rapidly changing island. He also shares insights into his artistic process.

Roland Richardson remembers his time in the French Quarter fondly, “

felt that was part of my real privilege, that opportunity to sleep with my doors open. I didn't have any worries, and I felt totally at home, but I felt really privileged to have, out of every door or window where I looked, the natural landscape. I did a huge, huge body of work during those years.”

Amuseum Naturalis is located at The Old House in the French Quarter. It is always free to visit, and all displays are outdoors. Guests are welcome to make a self-guided visit any day of the week during daylight hours. 

This book was produced with the support of the Fonds pour le développement de la vie associative (FDVA). The project was a collaboration between the Les Fruits de Mer association and the Roland Richardson Heritage Association. The funding includes providing copies of the book to all schools on the French side of the island. 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.

PHILIPSBURG (DCOMM):--- The Collective Prevention Services (CPS), a department within the Ministry of Public Health, Social Development and Labor (VSA), joined the international community in observing World Oral Health Day (WOHD) on Friday, March 20, under the theme “A Happy Mouth is… A Happy Life” with students at the St. Joseph Primary School with second graders.

The students were given vital information on what is necessary for good oral hygiene. They were taught the brushing

and flossing technique.

Each child got the opportunity to brush their teeth for two (2) minutes using their individual timer. The book "Melvin the Magnificent Molar," written by Julia Cook & Laura Jana, MD, was presented to the school, along with an enlarged tooth mouth model.

Parents and guardians are reminded of the importance of teaching children good oral hygiene habits from an early age. Encouraging children to brush properly and consistently helps lay the foundation for lifelong dental health.

Good oral care practices established in childhood can prevent many common dental problems later in life.

The annual observance highlights the importance of good oral hygiene and reminds the public that maintaining healthy teeth and gums is an essential part of overall health and well-being.

Oral health plays a major role in everyday life. Healthy teeth and gums help people eat properly, speak clearly, smile with confidence, and avoid unnecessary pain and discomfort.

Poor oral hygiene can lead to tooth decay, gum disease, bad breath, and other health complications that may affect a person’s quality of life. CPS is encouraging residents of all ages to make oral care a daily priority and to understand that prevention begins at home.

Brushing your teeth at least twice a day with fluoride toothpaste is one of the most important steps in protecting oral health.

Regular brushing helps remove plaque, prevent cavities, and reduce the risk of gum disease. CPS also encourages the public to floss daily, reduce sugary foods and drinks, drink plenty of water, and visit a dentist regularly for check-ups and professional cleanings. These simple habits can make a significant difference in keeping the mouth healthy.