, 1949-05-31
BILL No. 1
The Fourteenth Legislative Assembly Of
The Virgin Islunds Of the United Stdtes
FIRST SESSION
l949
Lap to Establish the office of Virgin islands Auditor
E IT ENACTED by the Legislative Assembly of the Virgi
Islands in session assembled.

IL 4 = " LuG NSSAdIV 1AOoSulOy u tG NuSu
Islands in session assembled:
Section /. There is hereby established the Office Of Vir-
gin Islands Auditor whose duty shall be to examine, adjust,
decide, audit, and settle all accounts and claims pertaining to
the revenues and receipts, and expenditures of funds and pro
perty of all departments, agencies, bureaus, boards, commits
sions, and authorities of the Government of the Virgin Islands
and Of the Municipalities thereof.
Section 2. The Governor shall appoint the Auditor, As
,sistant Auditor, and such assistants and employees as may be
required, by and with the advice and consent of the Legisla-
tive Assembly Of the Virgin Islands, for a period OF 2 years.
The Auditors salary shall be $4,000 per annum. The Assist
ant Auditors salary shall be $4,000 per annurn. The respective
Municipal Councils shall authorize and appropriate in their
annual budgets the funds necessary for the expenses of the
Office of Virgin Islands Auditor on a basis of a contribution
of 500 by each Municipality.
Section 8. The Commissioner of Finance of the Virgin IS
lands shall receive and deposit in the treasures of the NUM-
cipalities all revenues and receipts from whatever source, and
shall make, in accordance with law, all disbursements for all
departments, agencies, bureaus, boards, commissions and
authorities of the Government of the Virgin Islands, and Of
the Municipalities thereof, subject in all cases to the examina
ton, audit, and settlement of all such accounts by the Audi
tor. It shall be his duty to bring to the attention of the proper
administrative officer expenditures of funds or property
which, in his opinion, are extravagant excessive, unneces-
sary, or irregular.
Section 4. The decisions of the Auditor shall be final ex-
cept that appeals therefrom may be taken by the party ag-
grieved, the Department Of Finance, or the head Of the de-
pdTLaent cOnCeIueQ, WALlll Oue year, W INe 1oVe1LO1, Wu4Cl
appeal shall specifically state the action to which exception
is taken, with the reason and authorities shown for reversing
such decision. The decision of the Governor in such actions
shall be final, provided, however, that an appeal from the
Governors decision may be made in the District Court of the
Virgin Islands.
Section S. The Commissioner of Finance of the Virgin IS
lands shall submit to the Governor, the Legislative Assemb-
ly, and to the Municipal Councils, monthly and annual re-
ports on the fiscal condition of the Government, showing re-
ceipts, and disbursements of the various departments and bu-
reaus1oft the Government of the Virgin Islands and Of the Mu-
inequalities. The Commissioner of Finance shall make avail
able to the Public Auditor all records of disbursements, re-
ceipts, acquisitions, and other records necessary for the pro-
per accounting Of the accounts. The Auditor shall submit an
annual report to the Governor, the Legislative Assembly, and
to the Municipal Councils, of his findings and decisions upon
audit and settlement, and of all expenditures of funds or pro-