(a) There is established in the Treasury of the Virgin Islands a special fund designated the “Public Cemetery Revolving Fund” and a separate and distinct fund administered by the Commissioner of Finance. The Fund consists of all monies collected from fees paid for the burial of persons in the territory's public cemeteries.
(b) Money in the Fund is disbursed at the request of the Commissioner of the Department of Public Works, and must be used for the purchasing of burial placards, tomb construction, operation and maintenance of the public cemeteries by the Department of Public Works.