There is hereby established within the Office of the Legislature the position of Legislative Post Auditor, hereinafter referred to as the “Post Auditor”. The Post Auditor shall be appointed in the same manner as other employees of the Legislature. The Post Auditor shall be a person of extensive experience and recognized qualification in the field […]
There is hereby established the Division of Post Audit within the legislative branch of the government, which Division shall be attached to the Legislative Standing Committee on Finance. The Division of Post Audit shall be under the direct supervision of the Post Auditor in accordance with policies adopted by the Legislative Standing Committee on Finance. […]
(a) The Post Auditor shall audit the financial affairs and transactions of every department or agency of the executive, legislative and judicial branches of government at least once each year and more often if so directed by the Legislative Standing Committee on Finance. Such annual audit shall be conducted according to accepted auditing principles. The […]
The annual written audit report of each governmental department or agency shall show the following: (a) Whether all funds of said departments or agencies have been expended for the purposes authorized in the appropriation acts of the Legislature therefor; (b) Whether all receipts of said departments or agencies have been accounted for and paid into […]
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 […]
In addition to other audits which the Legislative Standing Committee on Finance may direct, such Committee may direct the audit of any governmental department or agency when so requested in writing by any member or committee of the Legislature. Any such written request shall specify the desired object of the audit requested and the reasons […]
(a) In relation to any audit of a governmental department or agency under authority of this chapter, the Legislative Standing Committee on Finance shall have all of the investigatory powers conferred upon committees of the Legislature pursuant to chapter 1 of this title. (b) In investigating any financial matter of the Government of the Virgin […]
The Post Auditor shall be responsible for the preparation of written statements regarding availability of funds accompanying appropriation bills reported out of the Legislative Standing Committee on Finance which statements are required by the Rules of the Legislature.
