Additional audits

1. Law
2. US Virgin Islands Code
3. Legislature
4. Office of Legislative Post Auditor
5. Additional audits

• Audits, in addition to the annual written audit of each government department or agency, shall be performed by the Post Auditor only on the direction of the Legislative Standing Committee on Finance. The Legislative Standing Committee on Finance may direct the Post Auditor to perform additional audits of the type described in section 204 of this chapter, or may direct that any additional audit of a department or agency shall be performed to accomplish other objectives than those specified in section 204, such as is provided and contemplated by section 206 of this chapter. The Legislative Standing Committee on Finance may direct that any such additional audits shall be performed to determine:

  • (a) Whether any government department or agency is carrying out only those activities or programs authorized by the Legislature; or

  • (b) Whether the programs and activities of a government department or agency, or a particular program or activity, is being efficiently and effectively operated; or

  • (c) Whether any new activity or program is being efficiently and effectively implemented in accordance with the intent of the Legislature; or

  • (d) Whether there is a need for change in any authorized activity or program of a government department or agency; or

  • (e) Whether any reorganization of a government department or agency is needed or justified to accomplish the results of programs or activities authorized by the Legislature; or

  • (f) Any combination of the purposes specified in this or any other section of this chapter.

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