Charlotte Brookson Academy receives more than Cg. 2.16 million in distributable funding, while questions persist over employees’ pension deductions and APS coverage
PHILIPSBURG:--- The Ministry of Education, Culture, Youth and Sport (ECYS) has confirmed that a 10 percent withholding remains applicable to the Charlotte Brookson Academy for the Performing Arts (CBA) as the school works with the Government Accountants Bureau, SOAB, to complete several years of outstanding financial audits.
According to information submitted by Government during the handling of the 2026 budget, CBA is working with SOAB to complete audits of its financial statements for the 2020–2021, 2021–2022 and 2022–2023 academic years.
The Ministry stated that, in recognition of the ongoing audit process, it has maintained the withholding percentage applied during the 2020–2021 academic year. This means CBA continues to face a 10 percent withholding under the accountability requirements governing subsidized schools.
For the 2026 calendar year, CBA’s calculated funding amounts to Cg. 2,188,344.22, while its distributable funding is listed at Cg. 2,165,041.18.
Pension Questions Remain Unanswered
The disclosure comes amid serious questions raised in Parliament regarding pension deductions reportedly being taken from the salaries of CBA teachers and other employees who are allegedly not registered as participants in the General Pension Fund of Sint Maarten, APS.
Members of Parliament questioned whether Government would provide the additional funding necessary for CBA to meet its pension obligations or enter discussions with the school’s board to find another lawful arrangement for affected employees.
It was argued that deductions should not be taken from employees’ salaries for pension coverage if the workers are not receiving the corresponding APS benefits.
However, the information supplied does not establish whether the reported deductions were remitted to APS, remain outstanding or were used for another purpose. It also does not provide a final Government decision on whether additional funding will be made available to resolve the matter.
These questions require clear answers from the CBA board, ECYS, VSA and APS because they directly affect employees' retirement security and financial rights.
ECYS Says Funding Is Tied to Enrolment and Accountability
ECYS explained that subsidies for funded school boards are governed by the Landsbesluit Bekostiging Onderwijs. The legislation sets out how subsidies are calculated, the conditions for receiving funding, and the financial reporting obligations imposed on school boards.
Funding requests must be supported by prescribed documentation, including annual reports, audited financial statements, building and inventory valuations, annual plans and maintenance plans.
Where school boards fail to meet reporting or audit requirements, subsidy withholding provisions may be applied until compliance is achieved.
The Ministry said the overall reduction in funding allocated to school boards is linked to declining student enrolment and does not represent a retreat from Government’s education-reform agenda.
CBA’s reported student population increased from 125 during the 2021–2022 and 2022–2023 academic years to 143 in 2024–2025. It then fell to 139 in 2025–2026 and is projected to reach 130 in 2026–2027.
Across the subsidized education system, total enrolment reportedly declined from 7,345 students in 2021–2022 to a projected 6,432 students in 2026–2027.
Employees Deserve Transparency
While the ECYS Ministry has outlined the legal basis for subsidy calculations and financial-reporting requirements, the information leaves unresolved the most urgent concern: whether money deducted from CBA employees’ salaries reached the pension fund and whether those employees are properly insured.
The outstanding audits also raise questions about whether employees, Parliament, and the public can obtain a complete picture of the school’s finances.
CBA serves an important role in Sint Maarten’s education system, particularly by providing students with opportunities in the performing arts. However, that importance does not eliminate the need for transparency, proper financial administration, and the protection of employees’ pension rights.
The ECYS Ministry, VSA Ministry, APS, and CBA board must now establish the facts and clearly explain what happened to any pension deductions, which employees are affected, what liabilities remain outstanding, and how the matter will be resolved.