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.
(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.
(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.
(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.