There is hereby established in the Treasury of the Virgin Islands, a special fund to be designated the “Interest Revenue” Fund into which there shall be deposited all revenues of the Government of the United States Virgin Islands derived from interest earned on deposits of governmental funds, except interest earned on funds which the Government holds or administers as custodian or trustee, or any interest revenues which by law are specifically covered into other special funds of the Treasury. The Commissioner of Finance is directed to maintain and provide for the administration of the Interest Revenue Fund as a separate and distinct fund in the Treasury and no funds therein shall be available for expenditure except as provided by the Legislature.