§1599 — Title 48 Territories and Insular Possessions | U.S. Code

Summary

Transfers the audit work and powers that belonged to the government comptroller for the Virgin Islands to the Inspector General, Department of the Interior so there will be independent audit oversight of the Virgin Islands. The Inspector General must be able to audit all revenue and receipts, money from bond issues, and all spending and use of property (including trust funds). The Inspector General must report to the Secretary of the Interior and the Governor any money that wasn’t collected or any spending or property use that is irregular or not lawful. This authority covers all Virgin Islands government activities and adds to the Inspector General’s powers under chapter 4 of title 5. To make this work, the staff, assets, liabilities, contracts, property, records, and any unspent funds and related accounts used for the comptroller’s audit function are moved to the Office of Inspector General, Department of the Interior.

Title 48, §1599

Territories and Insular Possessions — Source: USLM XML via OLRC

(a)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)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)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.

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.”

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