"(b) The government comptroller shall audit all accounts and review and
recommend adjudication of claims pertaining to the revenue and receipts of the
government of the Virgin Islands and of funds derived from bond issues, and he shall
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.

 "(c) It shall be the duty of the government comptroller to bring to the attention of
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 audit activities of the government comptroller shall
be directed so as to (1) improve the efficiency and economy of programs of the
government of the Virgin Islands, and (2) discharge the responsibility incumbent upon
the Congress to insure that the substantial Federal revenues which are covered into
the treasury of the government of the Virgin Islands are properly accounted for and
audited.

 "(d) It shall be the duty of the government comptroller to certify to the Secretary
of the Interior the net amount of government revenues which form the basis for Federal
grants for the civil government of the Virgin Islands.

 "(e) The decisions of the government comptroller shall be final except that
appeal therefrom may, with the concurrence of the Governor, be taken by the party
aggrieved or the head of the department concerned, within one year from the date of
the decision, to the Secretary of the Interior, which appeal shall be in writing and shall
specifically set forth the particular action of the government comptroller to which
exception is taken, with the reasons and the authorities relied upon for reversing such
decision.

 "(f) If the Governor does not concur in the taking of an appeal to the Secretary,
 the party aggrieved may seek relief by suit in the District Court of the Virgin Islands if
 the claim is otherwise within its jurisdiction. No later than thirty days following the date
 of the decision of the Secretary of the Interior, the party aggrieved or the Governor, on
 behalf of the head of the department concerned, may seek relief by suit in the District
 Court of the Virgin Islands if the claim is otherwise within its jurisdiction.

 "(g) The government comptroller is authorized to communicate directly with any
 person or with any department officer or person having official relation with his office.
 He may summon witnesses and administer oaths.

 "(h) As soon after the close of each fiscal year as the accounts of said fiscal year
 may be examined and adjusted, the government comptroller shall submit to the
 Governor of the Virgin Islands and the Secretary of the Interior an annual report of the
 fiscal condition of the government, showing the receipts and disbursements of the
 various departments and agencies of the government. The Secretary of the Interior