Independent companies audit the financial statements of the governmental activities, the business-type activities, the aggregate discretely-presented component units, each major fund, and the aggregate remaining fund information of the Government of the Virgin Islands of the United States (the Government). These audits do not include semi-autonomous agencies including: The Virgin Islands Housing Authority (VIHA), Virgin Islands Public Television System (VIPTS), Virgin Islands Economic Development Authority (VIEDA), Virgin Islands Waste Management Authority (VIWMA), University of the Virgin Islands Research and Technology Park (RTPark), Magens Bay Authority (MBA), Virgin Islands Hospital and Health Facilities Corporation (Roy L. Schneider Hospital and Juan F. Luis Hospital), Virgin Islands Housing Finance Authority (VIHFA), Virgin Islands Lottery, Government Employee Retirement System (GERS), and Virgin Islands Public Finance Authority (PFA).

Every year the executive branch submits a proposed budget to the Legislature of the Virgin Islands as required by Title 2, Chapter 2, Section 24 of the Virgin Islands Code. The budget includes both revenue and expenditure estimates and provides an overview of the current financial state of the Virgin Islands Government.

Each month the Director of Treasury provides a report that summaries the previous month's revenue collections for the month and year to date.