The official gazette in which laws are published. The budget law is published there together with its explanatory memorandum.

A change to a draft law adopted by Parliament. Amendment IS/1394/25-26, as amended by IS/1400/25-26 (both dated 26 August 2026), raised the 2026 budget for gross wages and salaries in cost centre 5320 (the prison and remand centre) by Cg 2,000,000; the government describes this as a budget-neutral shift within that cost centre. The government says the amendments were also worked into the 2027 draft.

The year-end record of what the government actually received and spent. By law each year's accounts should reach Parliament by 1 September of the following year; when the Council of Advice gave its advice, the accounts for 2022 to 2025 had not been adopted.

The old-age pension (the documents use only the abbreviation). The Cft notes that some health-fund deficits are being covered from other social funds, including the AOV pension fund, and doubts whether this is lawful.

The Ministry of General Affairs, headed by the Minister-President (Prime Minister). The English abbreviation list uses GA; the Dutch list uses AZ, which also appears in some English pages.

The Rft rule on a balanced budget (Article 15(1)(a)). The Cft found the 2027 draft does not yet meet it because major risks, such as the health-fund deficits and problems at some government-owned companies, are not included.

The Dutch Ministry of the Interior and Kingdom Relations; the documents use only the abbreviation. The memorandum names it as one channel for contributions from the Netherlands, and the Cft cites a BZK letter on the 2026 budget.

The government's yearly contribution for health insurance, paid to SZV; Cg 38.5 million is reserved for it. The documents do not spell out the abbreviation.

The investment part of the budget: buildings, equipment, vehicles, ICT and other long-lived assets, plus loan repayments and student loans, Cg 249 million in total for 2027. It is financed with a new loan, loans from earlier years, contributions (BZK/TWO/NRPB) and the government's own resources.

The central bank of Curaçao and Sint Maarten. Its projections feed the economic outlook, and the budget includes a yearly dividend from it.

The Board of Financial Supervision Curaçao and Sint Maarten, which advises on the draft budget under Article 11 of the Rft. It gave its advice on the 2027 draft on 9 July 2026 (ref. Cft 202600061).

The Caribbean guilder, the currency used throughout the budget. The Cft writes it with its international code, XCG.

The wider public sector used to test the Rft interest-burden norm. The Getallenboek's overview for 2025 lists 14 bodies: the government itself, SZV, two government companies (Marven N.V., inactive, and Sint Maarten Laboratory Services N.V.) and ten other entities, including the hospital SMMC. Under the Rft its size must be set every two years, before 1 April, and reported on every year around 1 September.

The national law on which the budget is prepared and accounted for. The Council of Advice cites Article 16(1) for the aim of giving Parliament enough time to approve the budget before the budget year starts, and Article 52(1) for the rule that each year's annual accounts must reach Parliament by 1 September of the following year.

Sint Maarten's Constitution. The budget is proposed on the basis of Article 100(1). Article 100(3), as cited by the Council of Advice, requires the budget to be submitted to Parliament before 1 September of the year before the budget year. Article 127(3) lets the Ombudsman bring a law before the Constitutional Court.

The court that rules on whether a law is compatible with the Constitution when the Ombudsman brings a case. If it finds the budget law incompatible, the law does not take effect.

The reforms and investments in the mutual arrangement that Sint Maarten and the Netherlands signed on 22 December 2020, in areas such as financial management, taxes, the economy, healthcare, education and the rule of law. The budget law authorises the Minister-President to receive financing and contributions to carry it out.

The Educational Care Center: a TWO-financed centre within public education for pupils with additional support needs. It is expected to become operational in August 2027.

The Ministry of Education, Culture, Youth and Sport. The Dutch abbreviation is OCJS.

Used with more than one meaning: the abbreviation list gives ERP1 as 'Emergency Repair Project', while the education chapter refers to the Trust Fund's Emergency Recovery Project 1 for repairing schools and gyms. The Ministry of Finance also uses ERP for the new financial-management system it is introducing.

The short note attached to the draft ordinance that explains each article and gives the Getallenboek pages where each legal total can be found. It is separate from the much longer Toelichting book.

The Ministry of Finance.

The government's freely available cash, as tracked in the liquidity forecast. That forecast leaves out the capital service and, according to the memorandum, TWO and Trust Fund projects because they do not affect the country's cash position. It expects free liquidity to fall from Cg 5 million at the start of 2027 to Cg 2 million at the end; the text on the quarterly forecast page instead mentions a negative balance of Cg 8 million at year-end. In its advice on the earlier draft, the Cft pointed to similar inconsistencies between liquidity figures.

Gross Domestic Product: the total value of goods and services an economy produces in a year. Most revenue estimates are based on their ratio to GDP, projected forward with expected GDP.

The government-owned electricity and water company (100% government-owned).

Annex 1 of the budget law: the book of figures with every budget line per cost centre and ledger account, plus the statements (Staten) and overviews. The attached version is titled the second draft (Tweede Concept), while the explanatory note to Article 1 of the ordinance refers to the 'first draft' (eerste concept).

The International Monetary Fund. Its 2025 Article IV report is one source of the economic forecasts behind the budget.

A formal instruction from the Kingdom Council of Ministers to the Sint Maarten government. An instruction given in September 2015 is part of the Cft's assessment framework, and the Cft wrote that it hopes to avoid having to advise a new one.

The Rft rule (Article 15(1)(c)) that limits the government's interest costs. The Cft says it cannot yet be tested because collective-sector information is missing; it also wrote that it has no information showing the norm is exceeded.

The Ministry of Justice, whose organisations include the police, the remand centre, immigration and border protection, customs, the coast guard and the Financial Intelligence Unit.

The Police Force of Sint Maarten, under the Ministry of Justice.

Money the government lends to others, set as a separate amount in the budget law: Cg 5,280,000 for 2027. In the 2027 draft this line is student loans.

Meteorology & Civil Aviation: a planned building that will bring the Meteorological Department and Civil Aviation together in one facility, listed among the capital projects.

Sint Maarten's Financial Intelligence Unit, one of the organisations under the Ministry of Justice.

A budget that plans several years ahead. The memorandum contains forecasts for 2027 to 2030, but the government says a full multi-year budget is not feasible in the short term and aims to make a multi-year perspective a standard part of the budget documents from the 2029 budget cycle.

The government's written response to the Council of Advice's advice, addressed to the Governor. For the 2027 budget it is dated 7 September 2026 (no. 5952/2026 B) and asks the Governor to submit the draft to Parliament.

The budget law. Article 2 of the draft (ontwerp) sets the legal totals: current spending Cg 662,158,099, income Cg 670,306,505, investments in capital goods Cg 221,237,079 and loans lent out Cg 5,280,000, and it authorises the Minister of Finance to take out loans of up to Cg 52,986,502 for capital investments. The two budget books are attached as annexes. It stays a draft until it is adopted with Parliament and ratified by the Governor.

Sint Maarten's National Development Vision 2020-2030 (the Dutch text also uses the English name). Ministries link their 2027 objectives to its goals.

The National Recovery Program Bureau, which carries out Trust Fund projects together with the ministries. Part of the SPEAR project strengthens its capacity.

The office that can bring a law before the Constitutional Court under Article 127(3) of the Constitution. The budget law has a different start date if that happens.

The day-to-day part of the budget: current income such as taxes, licences and fees, and current spending (lopende uitgaven) such as personnel, goods and services, social provisions, subsidies and interest. For 2027 the draft sets income at Cg 670,306,505 and current spending at Cg 662,158,099.

Sint Maarten's Parliament. The government offers it the draft budget law for approval; the Governor sent the 2027 draft to its Chair for further handling.

A company in which the government holds shares. The Getallenboek's overview lists 13, with shareholdings from 7.08% to 100%, including GEBE, TelEm's holding company, Postal Services and the harbour and airport holding companies.

Bills the government has not paid on time. In its July 2026 advice the Cft put them at about XCG 145 million.

Policy-based budgeting: budgeting that links money to policy goals and results. The 2027 budget builds on the first steps towards it taken in 2026.

Princess Juliana International Airport Operating Company N.V., which operates the airport and is held through the government's airport holding company. Its finances are covered in the memorandum's section on government-owned companies.

The government-owned postal company; the memorandum calls it Postal Services Sint Maarten (PSS) N.V.

The Governor's signing of a law that Parliament has approved. The 2027 budget law's start date is counted from the date of ratification.

The Kingdom Act on Financial Supervision for Curaçao and Sint Maarten. Among other things it provides for Cft advice on the draft budget (Article 11), requires the budget approved by Parliament to be offered to the Cft before 15 December (Article 14(1)), and sets the balance and interest-burden norms (Article 15).

The Kingdom Council of Ministers. It asked Sint Maarten, through an improvement plan, to adopt the 2027 budget on time.

A fund already established by law to finance building, maintaining and improving roads; according to the Council of Advice its management rests with the Minister of VROMI. The memorandum expects motor-vehicle-tax revenue to go to it from 2028 onwards, but the VROMI chapter says its phased introduction starts in 2027 with an initial Cg 5 million from road tax, and the liquidity forecast shows a Road Fund payment of Cg 3 million in 2027. The documents do not explain the difference.

Sint Maarten's Council of Advice. The budget ordinance is adopted 'having heard' the Council, which gave its advice on the 2027 draft on 18 August 2026 (RvA no. SM/05-26-LV).

The global Sustainable Development Goals. Some ministry objectives are linked to them, for example SDG 16 on strong institutions, the rule of law and transparent governance.

The asset classification used in the capital tables, with codes such as AN1121 (non-residential buildings) and AN1132 (ICT equipment). The documents do not spell out the abbreviation; it is commonly used for the System of National Accounts, an international statistical standard.

The Government Accountants Bureau Foundation. It supports government services and carries out the annual audit for the country, and has been asked to help determine the collective sector and to map the government's arrears to SZV.

Sustaining Program Effectiveness and Advancing Resilience: a Trust Fund project that strengthens the NRPB and the government so that Trust Fund investments last. Cg 13 million for it is included in the Ministry of Finance budget, and its costs are financed through the Trust Fund.

The Sint Maarten Tourism Authority, an independent tourism authority that the Ministry of TEATT plans to establish; Cg 750,000 is budgeted for it in 2027.

The personnel statement in the Getallenboek: per department, the staff to be paid, vacancies and personnel costs.

The statement of capitalised capital spending. In this draft it is a journal summary for 1 January to 31 December 2025 of depreciation on the government's recorded assets, by category such as land and buildings, equipment, vehicles and infrastructure; only land and buildings and building improvements carry amounts (about Cg 2.52 million in total). A note says no asset additions since 2015 are assumed because of asset-management issues, and that Cg 13,479,091 was added as a reasonable estimate for depreciation cost.

The statement of long-term loans the government has taken up, with interest and year-end balances for 2025 to 2030. It includes the new 'Loan Capex 2027' at 3.75%, with a balance of Cg 52,986,502 and interest of Cg 1,986,994 a year.

The statement of subsidies, contributions and income transfers that the government budgets for named recipients, from public bodies such as the Council of State to foundations, with the legal basis and the amounts for 2025, 2026 and 2027.

The summary statement that adds up spending across the whole government by type of cost, such as salaries and other personnel costs, goods and services, subsidies and interest. Its 2027 total, Cg 662,158,099, equals the current-spending total in Article 2 of the ordinance.

Social and Health Insurances, the body that carries out the public health and social insurance schemes. The government pays it yearly contributions, for example for the health insurance of civil servants and teachers and for the medical costs of PP-card holders (people who are not insured).

The Ministry of Tourism, Economic Affairs, Traffic and Telecommunication. Some pages, including the abbreviation list, say 'Transport' instead of 'Traffic'. The Dutch abbreviation is TEZVT.

The government-owned telecommunications company; the memorandum calls it Sint Maarten Telecommunication Holding Company (TelEm) N.V.

Annex 2 of the budget law (called the Toelichtingenboek in the ordinance): the book that explains the budget in words and tables, ministry by ministry. It is dated 3 September 2026 (version 0.72); the English 'Explanatory Memorandum Budget 2027' carries the same date and version number.

The World Bank trust fund that finances recovery and resilience projects such as SPEAR, carried out by ministries and the NRPB. The memorandum expects it to end in 2028.

The Temporary Work Organisation, one channel for contributions from the Netherlands; TWO projects are carried out by various ministries. The arrangement for TWO projects is expected to end at the end of the first quarter of 2027.

The Ministry of Public Housing, Spatial Planning, Environment and Infrastructure. The English and Dutch abbreviation lists leave out 'Infrastructure', but other pages include it.

The Ministry of Public Health, Social Development and Labour. The English abbreviation list uses VSA; the Dutch text uses VSOA, which also appears on some English pages.