(a) There is established in the Treasury of the Virgin Islands, a fund to be known as the Virgin Islands Department of Health Imprest 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. The Department of Health shall adopt rules and regulations for the expenditure of the funds and the reporting of the expenditures under the provisions of this section.
(b) The Fund shall consist of all sums appropriated thereto by the Legislature of the Virgin Islands, all donations, gifts and bequests and shall remain available until expended.
(c) Monies from the Fund shall be allotted to the Department of Health to purchase medicine, supplies, materials and equipment.
(d) The Commissioner of Health shall establish and maintain an impress checking account. Within 15 days of the beginning of each fiscal year, the Commissioner of Finance shall deposit into the Department of Health's imprest account the sum of $250,000.
(e) The Commissioner of Health or the Deputy Commissioner for Business and Financial Management Services shall be authorized and empowered to expend monies from the Fund. The Commissioner of Health by the 30th day of the month following the end of each quarter shall submit to the Department of Finance a quarterly report detailing the amount, the nature, and the justification for each item of expenditure in the previous quarter. The report shall be accompanied by receipts and any other such documentation required by the Department's rules and regulations or other laws of the Virgin Islands. An Annual Financial Report of the fiscal year's expenditures from the Fund shall be compiled by the Commissioner of Health and submitted to the Legislature and the Department of Finance by the 30th of the month following the end of the fiscal year.
(f) The Commissioner of Health shall not use monies from the Fund to pay salaries, other personnel costs or costs for personal or professional services.