OMB Authorizing code

The Director of the Office of Management and Budget shall:

 

(1) Assist the Governor in the preparation and explanation of the proposed comprehensive program and financial plan, including the coordination and analysis of department and agency program goals and objectives, program plans and program budget requests.

 

(2) Develop information, communication and data processing systems needed for effective policy decision-making.

 

(3) Assist department and agencies in their statement of goals and objectives, preparation of program plans, program budget requests and reporting of program performance.

 

(4) Administer his responsibilities under the program execution provisions of this chapter so that the policy decisions and budget determinations of the Governor and the Legislature are implemented to the fullest extent possible within the concepts of proper management.

 

(5) Conduct each year a mid-year review of the current fiscal year budget to determine whether the current year’s revenues align with the appropriations made for that year, and report the findings no later than one month after the annual spring revenue estimating conference to the Committee on Finance and to the Legislature’s Post Audit Division for its review of appropriation levels to ensure alignment with current fiscal year revenues and expenditures.

 

(6) Provide the Legislature with any budget information it may request.

§ 22. Responsibilities of Director of the Office of Management and Budget​

§ 23. Department program and financial plan​

2 V.I.C. § 22

 2 V.I.C. § 23

(a) Each department, agency, board, commission, authority and instrumentality of the Government, except the Legislature and the courts, on the date and in the form and content prescribed by the Director of the Office of Management and Budget, shall prepare and forward to the Director of the Office of Management and Budget the following program and financial information:

 

(1) The goals and objectives of its programs, together with proposed supplements, deletions and revisions.

 

(2) Its proposed plans to implement the goals and objectives including estimates of future service needs, planned methods of administration, proposed modification of existing program services and establishment of new program services, and the estimated resources needed to carry out the proposed plan.

 

(3) The budget requested to carry out its proposed plans in the succeeding fiscal year. The budget request information shall include the expenditures during the last fiscal year, those estimated for the current fiscal year, those proposed for the succeeding fiscal year, an explanation of the services to be provided, the need for the services, the costs of the services, and any other information requested by the Director of the Office of Management and Budget.

 

(4) A report of the receipts during the last fiscal year, an estimate of the receipts during the current fiscal year, and an estimate for the succeeding fiscal year.

 

(5) A statement of legislation required to implement the proposed programs and financial plans

 

(6) An evaluation of the advantages and disadvantages of specific alternatives to existing or proposed program policies or administrative methods.

 

(7) A certified statement indicating the federal grants or other funding programs that were applied for in the preceding fiscal year and the status of each application.

 

(b) Its proposals prepared under subsection (a) describe the relationships of its program services to those of other departments, agencies, and instrumentalities of the Government of the United States Virgin Islands, of the Federal government, and of nongovernmental bodies.

 

(c) The Director of the Office of Management and Budget shall assist departments and agencies in the preparation of their proposals under subsection (a). Their assistance may include technical assistance; organization of materials; centrally collected accounting, budgeting and personal information; standards and guidelines formulation; population and other required data; and any other assistance that will help the departments and agencies produce the information necessary for efficient management and effective decision-making by the Governor and the Legislature.

 

 

(d) If any department or agency fails to transmit the program and financial information provided under subsection (a) on the specified date, the Director of the Office of Management and Budget may prepare such information.

 

(e) The Director of the Office of Management and Budget shall compile and submit to the Governor-elect in any year when a new Governor has been elected, not later than November 20, a summary of the program and financial information prepared by departments and the agencies of the Government.

(a) The Governor shall formulate the program and financial plan to be recommended to the Legislature after considering the proposed program and financial plans, and other programs and alternatives that he deems appropriate. The plan shall include his recommended goals and policies, recommended plans to implement the goals and policies, recommended budget for the succeeding fiscal year, and recommended revenue measures to support the budget.

 

(b) The Governor shall present the proposed comprehensive program and financial plan in a message to the Legislature on or before May 30, prior to each fiscal year. The message shall be accompanied by an explanatory report which summarizes recommended goals, plans and appropriations, and the certifications submitted to the Director of the Office of Management and Budget in accordance with section 23, subsection (a), paragraph (7) of this chapter. The explanatory report shall be furnished each member of the Legislature and the head of each department and agency of the Government on or before May 30. The report shall contain the following information:

 

(1) The coordinated program goals and objectives that the Governor recommends to guide the decisions on the proposed program plans and budget appropriations.

 

(2) The program and budget recommendations of the Governor for the succeeding fiscal year.

 

(3) A summary of receipts in the fiscal year, a revised estimate for the current fiscal year, and an estimate for the succeeding fiscal year.

 

(4) A summary of expenditures during the last fiscal year, those estimated for the current fiscal year, and those recommended by the Governor for the succeeding fiscal year; and

 

(5) Any additional information which will facilitate understanding of the Governor's proposed program and financial plan by the Legislature and the public.

 

(6) A report on the debt position of the Government of the Virgin Islands, which includes the extent of all debt obligations of the Government, and of all agencies, departments, and other instrumentalities of the Government, the anticipated debt service for each obligation in the succeeding fiscal year, and the authorized or proposed source of funding for these payments.

 

(7) A report on the amount of funds deposited into all trusts and funds established for specific purposes, which do not require an appropriation in order to be expended for authorized purposes, during the last fiscal year, an estimate of the amount of such funds expected to be deposited during the current fiscal year, and an estimate of such funds for the succeeding fiscal year. The report shall include the balance of unexpended funds remaining at the end of the last fiscal year, and estimated to remain at the end of the succeeding fiscal year.

 

(c) After delivery of the Governor's message, the bills incorporating his recommendations shall be submitted to the Legislature, but not later than May 30.

§ 24. Governor's recommendation​

2 V.I.C. § 24

(a) Except as limited by policy decisions of the Governor, appropriations by the Legislature, and other provisions of law, the several departments and agencies of the Government shall have full authority for administering their program service assignments and shall be responsible for their proper management.

 

(b) Each department and agency, other than the Legislature and the courts, shall prepare an annual plan for the operation of each of its assigned programs except for programs that are exempted from this requirement by the Director of the Office of Management and Budget. The operations plan shall be prepared in the form and content to be transmitted on the date prescribed by the Director of the Office of Management and Budget.

 

(c) The Director of the Office of Management and Budget shall:

 

(1) Review such operations plan to determine that it is consistent with the policy decisions of the Governor and appropriations by the Legislature, that it reflects proper planning and efficient management methods, that appropriations have been made for the planned purpose and will not be exhausted before the end of the fiscal year.

 

(2) Approve the operations plan if satisfied that it meets the requirements under paragraph (1). Otherwise the Director of the Budget shall require revision of the operations plan in whole or in part.

 

(3) Modify or withhold the planned expenditures at any time during the appropriation period if the Director of the Budget finds that such expenditures are greater than those necessary to execute the programs at the level authorized by the Governor and the Legislature, or that the receipts and surpluses will be insufficient to meet the authorized expenditure levels.

 

(d) Appropriation transfers or changes as between objects of expenditures within a program may be made by the head of a department or agency.

 

(e) The Director of the Office of Management and Budget shall report quarterly to the Governor and the Legislature on the operations of each department and agency, relating actual accomplishments to those planned, and modifying, if necessary, the operations plan of any department or agency for the balance of the fiscal year.

 

(f) Notwithstanding subsection (c) of this section, 100% of any appropriation made with respect to the Virgin Islands Board of Education or any scholarship, academic award or endowment or fellowship shall be allotted by the Director of the Office of Management and Budget within 30 days of the effective date of the appropriation.

 

(g) Nothing in this section may be construed to authorize the Director of the Offices of Management and Budget to withhold, reduce or otherwise alter the operating budgets of or any appropriations to the Legislature or to the courts.

§ 26. Program execution

2 V.I.C. § 26

(a) Each department and agency, other than the Legislature and the courts, shall submit a performance report to (i) the Director of the Office of Management and Budget and the Finance Committee of the Legislature on or before October 30, for preceding fiscal year and (ii) to the members of the Legislature on a quarterly basis on or before January 31st, April 30th and July 31st of every calendar year. These reports shall be in the form prescribed by the Director of the Office of Management and Budget after consultation with the Finance Committee of the Legislature, and shall include statements concerning:

 

(1) The work accomplished and the services provided in the preceding fiscal year or other meaningful work period, relating actual accomplishments to those planned under section 26(b).

 

(2) The relationship of accomplishments and services to the policy decisions and budget determinations of the Governor and the Legislature.

 

(3) The costs of accomplishing the work and providing the services, and, to the extent feasible, citing meaningful measures of program effectiveness and cost.

 

(4) The administrative improvements made in the preceding year, potential improvements in future years, and suggested changes in legislation or administrative procedures to make further improvement.

 

(b) Each department and agency required to submit a performance report to the Director of the Office of Management and Budget pursuant to subsection (a) of this section shall submit to each member of the Legislature a copy of such report on the same day it is submitted to the Director of the Office of Management and Budget, but in no event later than January 31 immediately following the conclusion of the fiscal year for which the performance report was prepared.

§ 27. Performance reporting

2 V.I.C. § 27

(a) Except as limited by policy decisions of the Governor, appropriations by the Legislature, and other provisions of law, the several departments and agencies of the Government shall have full authority for administering their program service assignments and shall be responsible for their proper management.

 

(b) Each department and agency, other than the Legislature and the courts, shall prepare an annual plan for the operation of each of its assigned programs except for programs that are exempted from this requirement by the Director of the Office of Management and Budget. The operations plan shall be prepared in the form and content to be transmitted on the date prescribed by the Director of the Office of Management and Budget.

 

(c) The Director of the Office of Management and Budget shall:

 

(1) Review such operations plan to determine that it is consistent with the policy decisions of the Governor and appropriations by the Legislature, that it reflects proper planning and efficient management methods, that appropriations have been made for the planned purpose and will not be exhausted before the end of the fiscal year.

 

(2) Approve the operations plan if satisfied that it meets the requirements under paragraph (1). Otherwise the Director of the Budget shall require revision of the operations plan in whole or in part.

 

(3) Modify or withhold the planned expenditures at any time during the appropriation period if the Director of the Budget finds that such expenditures are greater than those necessary to execute the programs at the level authorized by the Governor and the Legislature, or that the receipts and surpluses will be insufficient to meet the authorized expenditure levels.

 

(d) Appropriation transfers or changes as between objects of expenditures within a program may be made by the head of a department or agency.

 

(e) The Director of the Office of Management and Budget shall report quarterly to the Governor and the Legislature on the operations of each department and agency, relating actual accomplishments to those planned, and modifying, if necessary, the operations plan of any department or agency for the balance of the fiscal year.

 

(f) Notwithstanding subsection (c) of this section, 100% of any appropriation made with respect to the Virgin Islands Board of Education or any scholarship, academic award or endowment or fellowship shall be allotted by the Director of the Office of Management and Budget within 30 days of the effective date of the appropriation.

 

(g) Nothing in this section may be construed to authorize the Director of the Offices of Management and Budget to withhold, reduce or otherwise alter the operating budgets of or any appropriations to the Legislature or to the courts.

§ 26. Program execution

2 V.I.C. § 26

§ 4. Office of Management and Budget

3 V.I.C. § 4

(a) There is established in the Office of the Governor the Office of Management and Budget. There shall be in the Office of Management and Budget a Director and a Deputy Director. The Director shall be appointed by the Governor with the advice and consent of the Legislature and shall administer the Office of Management and Budget. The Deputy Director shall perform such duties as the Director may designate and during a vacancy in the Office of the Director he shall act as Director. Pursuant to such rules and regulations as the Governor may prescribe, the Office shall prepare the Executive Budget Proposal and any proposed supplemental or deficiency appropriations and to this end shall have authority to assemble, correlate, revise, reduce or increase the requests for appropriations of the departments, agencies and commissions.

 

(b) The Director, under such rules and regulations as the Governor may prescribe, shall appoint attorneys and other employees and shall make expenditures for printing, binding, telephone service, law books, books of reference, periodicals, stationery, furniture, office equipment, other supplies, and necessary expenses of the Office, within the appropriations made therefor.

 

(c) The Office of Management and Budget, when directed by the Governor, shall make a detailed study of the departments, agencies and commissions of the Government of the United States Virgin Islands for the purposes of enabling the Governor to determine what changes (with a view of securing greater economy and efficiency in the conduct of the public service) should be made in

 

(1) the existing organization, activities, and methods of business of such departments, agencies and commissions,

 

(2) the appropriations therefor,

 

(3) the assignment of particular activities to particular services, or

 

(4) the regrouping of services.

The results of such study shall be embodied in a report to the Governor, who shall transmit to the Legislature such report or any part thereof with his recommendations on the matters covered.

 

(d) The Governor, through the Director of the Office of Management and Budget, is authorized and directed to evaluate and develop improved plans for the organization, coordination and management of the executive branch of the Government with a view to efficient and economical service.

 

(e) The Governor, through the Director of the Office of Management and Budget, is authorized and directed to develop programs and to issue regulations and orders for the improved gathering, compiling, analyzing, publishing and disseminating of statistical information for any purpose by the various agencies in the executive branch of the Government. Such regulations and orders shall be adhered to by such agencies.

 

(f) The head of each executive department, agency and commission shall, in consultation with the Director of the Office of Management and Budget, take whatever action may be necessary to achieve, insofar as is possible,

 

(1) consistency in accounting and budget classifications and organizational structure, and

 

(2) support of the budget justifications by information such as performance and program costs by organizational units.

 

(g) The Office of Management and Budget shall, at the request of the Legislature's Committee on Finance, furnish the Committee such aid and information as it may request.

 

(h) Under such regulations as the Governor may prescribe:

 

(1) Every department, agency and commission shall furnish to the Office of Management and Budget such information as the Office may from time to time require, and

 

(2) The Director and the Deputy Director, or any employee of the Office when duly authorized, shall, for the purpose of securing such information, have access to, and the right to examine, any books, documents, papers or records of any such department, agency or commission.

 

(i) The head of each department, agency and commission shall prepare or cause to be prepared in each fiscal year his requests for regular, supplemental or deficiency appropriations.

 

(j) The head of each department, agency and commission shall submit his requests for appropriations to the Office of Management and Budget on or before a date which the Governor shall determine. In case of his failure to do so, the Governor shall cause such requests to be prepared as are necessary to enable him to include such requests with the Executive Budget Proposal with respect to the work of such department, agency, and commission.

 

(k)

 

(1) Requests for regular, supplemental or deficiency appropriations which are submitted to the Office of Management and Budget by the head of any department, agency or commission shall be prepared and submitted as the Governor may determine in accordance with the provisions of section 9(c) of the Revised Organic Act of 1954.

 

(2) The requests of the departments, agencies and commissions for appropriations shall, in such manner and at such times as may be determined by the Governor, be delivered from cost-based budgets.

 

(3) For purposes of administration and operation, such cost-based budgets shall be used by all departments, agencies and commissions and their subordinate units. Administrative subdivisions of appropriations or funds shall be made on the basis of such cost-based budgets.

This section shall be known and may be cited as “The Virgin Islands Government Transparency Act”.

 

(a) Definitions. As used in this section, the following terms shall have the following meanings:

 

(1) “Agency” means any department, office, board, commission, bureau, division, institution or institution of higher education. “Agency” specifically includes any authority created by an act of the Legislature, including those authorities not receiving territorial tax revenue except for independent agencies of government. This includes individual agencies and programs, as well as those programs and activities that cross agency lines, and also includes all elective offices in the Executive Branch of Government and the Legislative Branch of Government.

 

(2) “BIT” means the Virgin Islands Bureau of Information Technology as established in 3 V.I.C., chapter 1, § 10.

 

(3) “Entity” or “recipients(s)” means any corporation, association, limited liability corporation, limited liability partnership, or any other legal business entity. It shall also include any grantee or sub-grantee, contractor or subcontractor, or any other government entity.

 

(4) “Funding action or expenditure” shall include details on the type of spending of both:

 

(A) appropriated expenditures, including but not limited to grants, contracts, and appropriations; and

 

(B) tax expenditures, including but not limited to tax exemptions, waivers, and credits. This shall include but not be limited to all tax exemptions, credits, direct grants, or infrastructure assistance provided to any corporate or other business entity. Where possible, a hyperlink to the actual grants or contracts shall be provided.

 

(5) “Funding source” means the account the expenditure is appropriated from.

 

(6) “Searchable budget database website” means a website that allows the public at no cost to search for, obtain, and aggregate the information identified in subsection (b) of this section.

 

(7) “State audit or report” shall include any audit or report issued by the Virgin Islands Inspector General, United States Inspector General, contracted private auditor, Legislative Post Auditor, Legislative Committee, or Executive body relating to the past or current performance of the entity or recipient of funds or the budget program, activity or agency which the Commissioner of Finance deems as relevant.

 

(b) On or before June 1, 2020, the Bureau of Information Technology, as established in 3 V.I.C., chapter 1, § 10 in collaboration with the Office of Management and Budget and the Department of Finance, shall establish and maintain an official internet website that is electronically searchable by the public at no cost and that contains a comprehensive database of recipients and expenditures of the Territory's funds, inclusive of all government instrumentalities, the Legislature of the Virgin Islands, the local courts of the Virgin Islands and all semi-autonomous agencies. Information in the database must be presented in an intuitive manner for the general public, including graphical representations.

 

(1) The Office of Management and Budget, the Department of Finance, and the Bureau of Information Technology are responsible for dictating when and in what manner agencies will provide financial information for publication on the official internet website.

 

(3) Every agency required to submit financial information to the Office of Management and Budget, the Department of Finance, and the Bureau of Informational Technology according to this section must also publish their financial information on their own respective websites for public access.

 

(c) Internet database; contents.

The internet database should include the following:

 

(1) The appropriation, expenditure or use of all public funds or federal funds or receipt of all federal funds or public funds as defined in section 883 of this chapter;

 

(2) Annual government expenditures or funding actions provided to any entity, recipient or agency, as determined by the Commissioner of Finance including the name and location of any such entity, recipient or agency, the funding source, the amount of funds appropriated including tax expenditures or other subsidies, the funding agency or authority, and a description of the purpose of the funding action or expenditure;

 

(3) Bond debt payments and debt service including but not limited to amounts of bond interest paid and sources of funds paid for individual bond issues;

 

(4) All government contracts, subcontracts, and the names of recipients as determined by all agencies, as well as the Office of Disaster Recovery.

 

(5) All positions and respective salaries without any personal identifiers, to include, but not limited to, the employee’s name.

 

(6) Local aid to each department including, but not limited, to amounts paid to individual units of government for individually identifiable aid programs;

 

(7) Annual revenues, as determined by the Commissioner of Finance which shall include but not be limited to:

 

(A) Receipts or deposits by any agency into funds established within the territory’s treasury;

 

(B) Agency earnings, including but not limited to, amounts collected by each agency for merchandise sold, services performed, licenses and permits issued, or regulation;

 

(C) Revenue for the use of money and property including, but not limited to, amounts received for compensation for the use of government-owned money and property;

 

(D) Gifts, donations and federal grants including, but not limited to, amounts received from public and private entities to aid in support of a specific function or other governmental activity; and

 

(E) Other revenue including, but not limited to, receipts not classified elsewhere.

 

(8) Annual bonded indebtedness which shall include, but not be limited to, the amount of the total original obligation stated in terms of principal and interest, the term of the obligation, the source of funding for repayment of the obligation, the amounts of principal and interest previously paid to reduce the obligation, the balance remaining of the obligation, any refinancing of the obligation, and the cited statutory authority to issue such bonds;

 

(9) A link to any local or federal audit or report; and

 

(10) Any other relevant information specified by the Commissioner of Finance in consultation with the Virgin Islands Office of Management and Budget.

 

(d) The searchable budget database website shall retain information for each fiscal year on the single website for not less than 5 years and shall include data for the most recent fiscal years.

 

(e) The searchable budget database website shall have a link for each branch of government and every governmental agency defined in section 883 of this chapter to include the Legislative branch of Government.

 

(f) All data required to be published in this chapter must be updated on a monthly basis, at a minimum.

 

(g) The searchable budget database website shall not include:

 

(1) Tax payments or refund data that includes confidential taxpayer information;

 

(2) Data relating to payments of “state” assistance to individual recipients;

 

(3) Payees’ addresses or telephone numbers, but the agencies may allow public access in the database to information identifying the district which the payee is located;

 

(4) Work product in anticipation of litigation or information subject to attorney-client privilege;

 

(5) Any other information that is designated by law as confidential or preapproved as confidential by the agency pursuant to rule. The agency and any officer or employee of the agency:

 

(A) may rely on a determination made by a budget unit within the agency regarding confidentiality of information relating to the budget unit's expenditures.

 

(B) are immune from civil liability for posting confidential information under this section if the posting is in reliance on the budget unit’s determination relating to confidentiality.

 

(h) The Governor, Lieutenant Governor, all government agencies and the Legislature shall include a link to the database under this section in their individual official websites. Each government agency that maintains a generally accessible internet website, or for which a generally accessible website is maintained, shall include a link on that website to the database under this section.

 

(i) Each government agency shall cooperate with the Virgin Islands Office of Management and Budget, the Department of Finance, and the Bureau of Information Technology as necessary to implement and administer this website. Each government agency shall provide to the department any additional data in a manner and schedule prescribed by the Virgin Islands Office of Management and Budget, the Department of Finance, and the Bureau of Information Technology that are required to be included in the database.

 

(j) Notwithstanding any law to the contrary, two or more violations of this section by a governmental agency in any fiscal year, upon the second or subsequent violation, subjects the governmental agency to an audit of their budget and all expenditures by the Virgin Islands Inspector General or the Legislative Post Audit Division.

§ 881a. Online access to information relating to public funds

3 V.I.C. § 881a

office of management and budget