V.I. Code tit. 2, § 23 (2019)
2019 US Virgin Islands Code|Title 2 - Legislature|Chapter 2 - Executive Budget|§ 23. Department program and financial plans

 (a) Each department, agency, board, commission, authority and instrumentality of the Government, except the Legislature and the courts, on the date and in the form and content prescribed by the Director of the Office of Management and Budget, shall prepare and forward to the Director of the Office of Management and Budget the following program and financial information: (1) The goals and objectives of its programs, together with proposed supplements, deletions and revisions. (2) Its proposed plans to implement the goals and objectives including estimates of future service needs, planned methods of administration, proposed modification of existing program services and establishment of new program services, and the estimated resources needed to carry out the proposed plan. (3) The budget requested to carry out its proposed plans in the succeeding fiscal year. The budget request information shall include the expenditures during the last fiscal year, those estimated for the current fiscal year, those proposed for the succeeding fiscal year, an explanation of the services to be provided, the need for the services, the costs of the services, and any other information requested by the Director of the Office of Management and Budget. (4) A report of the receipts during the last fiscal year, an estimate of the receipts during the current fiscal year, and an estimate for the succeeding fiscal year. (5) A statement of legislation required to implement the proposed programs and financial plans. (6) An evaluation of the advantages and disadvantages of specific alternatives to existing or proposed program policies or administrative methods. (7) A certified statement indicating the federal grants or other funding programs that were applied for in the preceding fiscal year and the status of each application. (b) Its proposals prepared under subsection (a) describe the relationships of its program services to those of other departments, agencies, and instrumentalities of the Government of the United States Virgin Islands, of the Federal government, and of nongovernmental bodies. (c) The Director of the Office of Management and Budget shall assist departments and agencies in the preparation of their proposals under subsection (a). Their assistance may include technical assistance; organization of materials; centrally collected accounting, budgeting and personal information; standards and guidelines formulation; population and other required data; and any other assistance that will help the departments and agencies produce the information necessary for efficient management and effective decision-making by the Governor and the Legislature. (d) If any department or agency fails to transmit the program and financial information provided under subsection (a) on the specified date, the Director of the Office of Management and Budget may prepare such information. (e) The Director of the Office of Management and Budget shall compile and submit to the Governor-elect in any year when a new Governor has been elected, not later than November 20, a summary of the program and financial information prepared by departments and the agencies of the Government.