Title 2 — Legislature
10 chapters · 78 sections in this title.
2 V.I.C. § 201 Position created
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There is hereby established within the Office of the Legislature the position of Legislative Post Auditor, hereinafter referred to as the “Post Auditor”. The Post Auditor shall be appointed in the same manner as other employees of the Legislature. The Post Auditor shall be a pers…
2 V.I.C. § 202 Post Auditor Division established
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There is hereby established the Division of Post Audit within the legislative branch of the government, which Division shall be attached to the Legislative Standing Committee on Finance. The Division of Post Audit shall be under the direct supervision of the Post Auditor in accor…
2 V.I.C. § 203 Audit of government departments and agencies
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(a) The Post Auditor shall audit the financial affairs and transactions of every department or agency of the executive, legislative and judicial branches of government at least once each year and more often if so directed by the Legislative Standing Committee on Finance. Such ann…
2 V.I.C. § 204 Contents of reports
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(a) The annual written audit report of each governmental department or agency shall show the following:(a) Whether all funds of said departments or agencies have been expended for the purposes authorized in the appropriation acts of the Legislature therefor;(b) Whether all receip…
2 V.I.C. § 205 Additional audits
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(a) Audits, in addition to the annual written audit of each government department or agency, shall be performed by the Post Auditor only on the direction of the Legislative Standing Committee on Finance. The Legislative Standing Committee on Finance may direct the Post Auditor to…
2 V.I.C. § 206 Audit upon special request
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In addition to other audits which the Legislative Standing Committee on Finance may direct, such Committee may direct the audit of any governmental department or agency when so requested in writing by any member or committee of the Legislature. Any such written request shall spec…
2 V.I.C. § 207 Investigatory powers
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(a) In relation to any audit of a governmental department or agency under authority of this chapter, the Legislative Standing Committee on Finance shall have all of the investigatory powers conferred upon committees of the Legislature pursuant to chapter 1 of this title. (b) In i…
2 V.I.C. § 208 Preparation of fiscal notes
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The Post Auditor shall be responsible for the preparation of written statements regarding availability of funds accompanying appropriation bills reported out of the Legislative Standing Committee on Finance which statements are required by the Rules of the Legislature.