Title 48, Territories and Insular PossessionsRelease 119-110

§1599 Transfer of Functions From Government Comptroller for Virgin Islands to Inspector General, Department of the Interior

Title 48 › CHAPTER 12 — VIRGIN ISLANDS [1954] › SUBCHAPTER IV — EXECUTIVE BRANCH › § 1599

Last updated Sep 22, 2026|Official source

Summary

Transfers the government comptroller’s audit duties for the Virgin Islands to the Department of the Interior’s Inspector General. This is meant to give the territory independent audit oversight. The Inspector General can audit all revenue, receipts, bond funds, expenditures, property, and trust funds. The IG must tell the Secretary of the Interior and the Governor about unpaid amounts or spending and property uses that are irregular or not allowed. This authority covers all Virgin Islands activities and adds to the IG’s powers under chapter 4 of title 5. All staff, records, contracts, property, liabilities, and remaining funds tied to the comptroller’s audit work move to the Interior OIG.

Full Legal Text

Title 48, §1599

Territories and Insular Possessions, Source: USLM XML via OLRC

(a)Functions, powers, and duties transferred
The following functions, powers, and duties heretofore vested in the government comptroller for the Virgin Islands are hereby transferred to the Inspector General, Department of the Interior, for the purpose of establishing an organization which will maintain a satisfactory level of independent audit oversight of the government of the Virgin Islands:
(1)The authority to audit all accounts pertaining to the revenue and receipts of the government of the Virgin Islands, and of funds derived from bond issues, and the authority to audit, in accordance with law and administrative regulations, all expenditures of funds and property pertaining to the government of the Virgin Islands including those pertaining to trust funds held by the government of the Virgin Islands.
(2)The authority to report to the Secretary of the Interior and the Governor of the Virgin Islands all failures to collect amounts due the government, and expenditures of funds or uses of property which are irregular or not pursuant to law.
(b)Scope of authority transferred
The authority granted in paragraph (a) shall extend to all activities of the government of the Virgin Islands, and shall be in addition to the authority conferred upon the Inspector General by chapter 4 of title 5.
(c)Transfer of personnel, assets, etc., of office of government comptroller for Virgin Islands to Office of Inspector General, Department of the Interior
In order to carry out the provisions of this section, the personnel, assets, liabilities, contracts, property, records, and unexpended balances of appropriations, authorizations, allocations, and other funds employed, held, used, arising from, available or to be made available, of the office of the government comptroller for the Virgin Islands related to its audit function are hereby transferred to the Office of Inspector General, Department of the Interior.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 1599, acts July 22, 1954, ch. 558, § 17, 68 Stat. 505; Aug. 28, 1958, Pub. L. 85–851, §§ 4, 5, 72 Stat. 1094, 1095; Mar. 20, 1962, Pub. L. 87–421, 76 Stat. 43; Aug. 23, 1968, Pub. L. 90–496, § 9, 82 Stat. 840; Oct. 15, 1977, Pub. L. 95–134, title III, § 301(a), 91 Stat. 1162, related to appointment, status, and duties of the government comptroller for the Virgin Islands, prior to repeal by Pub. L. 97–357, § 309(b).

Amendments

2022—Subsec. (b). Pub. L. 117–286 substituted “chapter 4 of title 5.” for “the Inspector General Act of 1978 (92 Stat. 1101), as amended.”

Reference

Citations & Metadata

Citation

48 U.S.C. § 1599

Title 48, Territories and Insular Possessions

Last Updated

Sep 22, 2026

Release point: 119-110