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GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS OFFICE OF THE V. I. INSPECTOR GENERAL 2315 Kronprindsens Gade #75, Charlotte Amalie, St. Thomas, V. I. 00802-6468 100 Lagoon Complex, Suite 8, Frederiksted, St. Croix, V. I. 00840-3912 Tel: (340) 774-3388 STT DELIA THOMAS (340) 778-9012 STX V.I. INSPECTOR GENERAL Fax: (340) 774-6431 STT (340) 772-3677 STX November 5, 2025 The Honorable Avery L. Lewis Post Office Box 1690 Capitol Building Charlotte Amalie, VI 00801 STEVEN VAN BEVERHOUDT Good day, Honorable Senator Avery L. Lewis and all honorable senators of the 36th Legislature’s Committee on Government Operations, Veterans Affairs, and Consumer Protection. My name is Marsha Dubois, Supervisory Auditor. On behalf of the employees of the Virgin Islands Inspector General, I am here today to offer our full support for the passage of Bill No. 36-0009, a resolution honoring and commending Mr. Steven van Beverhoudt for his years of dedicated service and contributions to the people of the Virgin Islands. Many of us who entered the Office of the VI Inspector General knew nothing about auditing beyond the requirement of having a bachelor’s degree in accounting or a related field. Personally, although I graduated with an accounting degree from the University of the Virgin Islands and took a course in auditing and governmental accounting, my knowledge of auditing was limited. However, I am sure most of my colleagues will agree that the appeal of working for the Office of the VI Inspector General — an office where we read about government heads and employees being held accountable for fraud, waste, and abuse — was a dream job for us. But having worked with this office under the stewardship of Mr. van Beverhoudt and his Deputy, our current Inspector General, the dream job was not only in the name that the Office represents, but also the strong ethical values and integrity that have become synonymous with our superiors under Mr. van Beverhoudt’s leadership. I can speak on behalf of most, if not all, of my colleagues when I say that we started with limited knowledge but gained a breadth of skills, knowledge, and understanding of what it means to work in a true professional environment free of political influence or associational pressure. 2 As auditors, we were always given the tools needed to do the work we were hired to do, whether through internal support, counsel, or on-the-job training. Steve's open-door policy encouraged us to be unafraid to present and, if need be, defend our findings. We were given leeway, regardless of political affiliation or association, to pursue whatever path our findings led us. This kind of integrity in today’s culture and in a small, close-knit community is rare, but it was what defined the leadership of Mr. Steven van Beverhoudt as the Inspector General of the Virgin Islands. The work the Office of the VI Inspector General does is important. The people of the Virgin Islands have placed their trust in us to report on Fraud, Waste, and Abuse in our government, and we take it seriously. But having leadership that represents that trust is what makes the work as auditors feel worthwhile. For over 32 years, Mr. van Beverhoudt safeguarded that trust and spearheaded audits that have led to the arrest of high-level officials and lower-level employees. His years of service have helped make the Government of the Virgin Islands more responsible and accountable. His name represents – trust – honesty - fear of being caught committing what we, as government employees, know to be fraud, waste, and abuse. He has left behind a legacy of auditors who, in all aspects of their auditing and reporting, understand the value of that trust or the impact of its loss. His words of wisdom continue to be represented in our workpapers, thought process, and even our fight for our findings – often I hear his voice and counsel reminding me to choose which battles to fight. To make sure that our sentences are clear, concise, and understandable. His voice reminds us to stay focused and to ensure every word we write is supported. One of his famous lines remains constant: if we want something that was removed from a report to be brought back in, defend it and prove it deserves to be heard—just convince him, and it will be brought back in. His counsel reminds us as auditors that what we do is not for ourselves but for the taxpayers who entrust us to be their eyes and ears. Again, thank you for the opportunity to be here today and speak on behalf of the employees of the VI Inspector General.