possession or by any political subdivision of any State, territory, or possession or by
the District of Columbia.

 (B) The proceeds of the bonds issued or other obligations herein authorized shall
 be expended only for the public improvements set forth in the preceding subparagraph
 (including the funding and refunding of debt incurred therefore) or for the reduction of
 the debt created by such bond issue or obligation, unless otherwise authorized by the
 Congress.

 Bonds or other obligations issued pursuant to this paragraph (ii) shall not be a
 debt of the United States be liable thereon [sic.].

 14. (a) There is created an agency of the government of the Virgin
 Islands to be known as the Office of the Government Comptroller
 which office shall be independent of the executive departments, and
 shall be under the control and direction of the Government
 Comptroller.

 (b) The Governor shall appoint a Government Comptroller with the
 advice and consent of the Legislature. The Government Comptroller shall
 hold office for a term of ten years and until his successor is appointed
 and is qualified unless sooner removed by the Governor for cause with
 the consent of three-fourths of all the members of the Legislature in
 formal session. He shall not be eligible for reappointment. The salary of
 the Government Comptroller shall be fixed in the annual budget but shall
 not be less than $18,000.

 (c) The Government Comptroller shall audit and settle all accounts and claims
 pertaining to the revenues and receipts from whatever sources of the government of
 the Virgin Islands and of funds derived from bond issues; and he shall audit and settle,
 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.

 (d) It shall be the duty of the Government Comptroller to bring to the attention of
the proper administrative officer failures to collect amounts due to the government, and
expenditures of funds or property which in his opinion are extravagant, excessive,
unnecessary, or irregular.

 (e) It shall be the duty of the Governor, upon the recommendation 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.

 (f) The decisions of the Government Comptroller shall be final except that appeal
therefrom may be taken by the party aggrieved or the head of the department


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