(a) There is established in the Treasury of the Virgin Islands, a fund to be known as the Virgin Islands Voter Identification and Registration Fund (hereinafter the “Fund”). The Commissioner of Finance shall provide for the administration of the Fund as a separate and distinct fund in the Treasury of the Virgin Islands.
(b) The Fund shall consist of all sums appropriated thereto by the Legislature of the Virgin Islands, and all funds authorized by law or regulation to be collected by the Office of Supervisor of Elections in the administration of the Election System.
(c) Monies in the Virgin Islands Voter Identification and Registration Fund shall be disbursed by the Commissioner of Finance into an Imprest Fund Checking Account. The Supervisor of Elections shall be the sole authority empowered to write checks on the Imprest Fund Checking Account, and shall provide a monthly report detailing the amount, the nature and the justification for each item of expenditure, in addition to receipts and other documentation.
(d) Any sum remaining in the Imprest Fund Checking Account at the end of the fiscal year shall be returned to the Treasury of the Virgin Islands.
(e) The Commissioner of Finance shall maintain a record of all monies deposited into and dispersed from the Fund and shall annually report to the Governor and the Legislature of the status of the Fund.