- Written by National Trust
Saint Lucia National Trust (the Trust) was created by the Saint Lucia National Trust Act. (Cap. 6.02 of the Revised laws of Saint Lucia) as a Not for Profit Organization with responsibility to conserve, protect and preserve, as the case may be, the natural and cultural patrimony of Saint Lucia for the enjoyment of present and future generations. Although revenue generation is not its core function, the Trust generates significant income from its operations. It also collects membership dues, grants from philanthropic organisations and donations from individuals and organisations that support its work. The Trust is not subject to taxation according to the statutory instrument by which it was formed.
The registered office of the Trust is located at Pigeon Island, Saint Lucia.
The Fiscal Year for the Trust runs from April to March.
These terms of reference address the requirements for the external audit of the financial statements of the Trust, commencing with the current financial year.