48 U.S.C. § 1599
Section 1599 · Transfer of functions from government comptroller for Virgin Islands to Inspector General, Department of the Interior
Amended 3 times on record
Applied in 7 court decisions — leading case In re Estate of Hooper (1966)
Most recently applied in Territorial Court of the Virgin Islands v. Richards (May 1988)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
The following functions, powers, and duties heretofore vested in the government comptroller for the Virgin Islands are hereby transferred to the Inspector General, Department of the Interior, for the purpose of establishing an organization which will maintain a satisfactory level of independent audit oversight of the government of the Virgin Islands:
(1) The authority to audit all accounts pertaining to the revenue and receipts of the government of the Virgin Islands, and of funds derived from bond issues, and the authority to audit, in accordance with law and administrative regulations, all expenditures of funds and property pertaining to the government of the Virgin Islands including those pertaining to trust funds held by the government of the Virgin Islands.
(2) The authority to report to the Secretary of the Interior and the Governor of the Virgin Islands all failures to collect amounts due the government, and expenditures of funds or uses of property which are irregular or not pursuant to law.
The authority granted in paragraph (a) shall extend to all activities of the government of the Virgin Islands, and shall be in addition to the authority conferred upon the Inspector General by chapter 4 of title 5.
In order to carry out the provisions of this section, the personnel, assets, liabilities, contracts, property, records, and unexpended balances of appropriations, authorizations, allocations, and other funds employed, held, used, arising from, available or to be made available, of the office of the government comptroller for the Virgin Islands related to its audit function are hereby transferred to the Office of Inspector General, Department of the Interior.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Editorial Notes
Prior Provisions
A prior section 1599, acts July 22, 1954, ch. 558, §17, 68 Stat. 505; Aug. 28, 1958, Pub. L. 85–851, §§4, 5, 72 Stat. 1094, 1095; Mar. 20, 1962, Pub. L. 87–421, 76 Stat. 43; Aug. 23, 1968, Pub. L. 90–496, §9, 82 Stat. 840; Oct. 15, 1977, Pub. L. 95–134, title III, §301(a), 91 Stat. 1162, related to appointment, status, and duties of the government comptroller for the Virgin Islands, prior to repeal by Pub. L. 97–357, §309(b).
Amendments
2022—Subsec. (b). Pub. L. 117–286 substituted "chapter 4 of title 5." for "the Inspector General Act of 1978 (92 Stat. 1101), as amended."