CTOS accounts and budget examined by the audit chamber


The territorial chamber of accounts of Saint-Martin (CTC) in 2019 looked into the management of the territorial fund for school works, the CTOS, since 2014. It has just made public its observation report.

The observation is quite clear: CTOS was poorly managed and "could not assume the operating costs of its activity and the deterioration of its accounts was noted in 2016". For the territorial chamber of accounts understood that “the reasons for this deterioration, which is actually much earlier, are an inconsiderate increase in personnel costs; the lack of follow-up in day-to-day operations and the lack of funding for new extracurricular and extra-curricular activities ”. The CTC noted, however, that steps had been taken by management for "since 2017 and especially since 2018" to redress the situation and that among those steps were some recommendations made by the CTC in previous annual budget reports.

To date, the territorial chamber of accounts recommends continuing these efforts and 15 other recommendations of "regularity and performance".

What are the activities of CTOS?

In 2007, during the transfer to the community, the municipal school fund was abolished and replaced by the CTOS, the territorial fund for school works with similar activities. The main one is the production in the central kitchen of meals for schoolchildren.

School catering

From 2014 to 2016, CTOS served between 410 and 635 meals per year to children. In 435 with the passage of Hurricane Irma, production fell to some 325 meals. In 2017, it resumed but remains well below the level before Irma with 257 meals, this is explained by a drop in enrollment in schools. In 600, production fell again due to the health crisis and containment (2018 meals). CTOS also provides meals to private schools, nurseries, institutions for the elderly, etc.

Extracurricular and extracurricular activities

The CTOS also provides so-called extracurricular activities, that is to say, it ensures the reception of children in public schools before the start of the class, from 7 am to 7 am, the supervision of these same children during the break. from noon from 50:11 a.m. to 30:13 p.m. and welcoming children after class for one hour. On Wednesday mornings and during school holidays, the CTOS also takes care of the children, it is an extracurricular service.

In 2014, CTOS agents were in charge of 3 children at the meridian break and 615 after school and on Wednesday mornings in public elementary schools, ie 950% and 66% of the school population. In 17, the number of children supervised at the midday break was 2019 (2% of the class) and 860 after school (76% of the class) and appreciably the same on Wednesdays. In the morning, 1 of them benefit from the reception by the CTOS, that is to say a quarter of the schoolchildren.

In 2019, all activities brought in 1,26 million euros to CTOS.

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