Inspector General Act of 1978.txt

inspector general act of 1978from title 5appendix inspector general act of 1978 pub l 95452 oct 12 1978 92 stat 1101 as amended by pub l 9688 title v 508(n) oct 17 1979 93 stat 694; pub l 97113 title vii 705(a)(1)(3) dec 29 1981 95 stat 1544; pub l 97252 title xi 1117(a)(c) sept 8 1982 96 stat 750752; pub l 9993 title i 150(a) aug 16 1985 99 stat 427; pub l 99399 title iv 412(a) aug 27 1986 100 stat 867; pub l 100504 title i 102(a)(d) (f) (g) 104(a) 105107 109 110 oct 18 1988102 stat 25152529; pub l 100527 13(h) oct 25 1988 102 stat 2643; pub l 10173 title v 501(b)(1) titlevii 702(c) aug 9 1989 103 stat 393 415; pub l 102233 title iii 315(a) dec 12 1991 105 stat 1772; pub l 10382 title ii 202(g)(1) (2)(a) (3)(a) (4) (5) sept 21 1993 107 stat 889 890; pub l 103204 23(a) dec 17 1993 107 stat 2407; pub l 103296 title i 108(l) aug 15 1994 108 stat 1488; pub l 103325 title i 118(a) sept 23 1994 108 stat 2188; pub l 10488 title iii 319 dec 29 1995 109 stat 949; pub l 104106 div a title xv 1502(f)(6) div d title xliii 4322(b)(1) (3) feb 10 1996 110 stat 510 677; pub l 104208 div a title i 101(f) title vi 662(b) title viii 805(c) sept 30 1996 110 stat 3009314 3009379 3009393; pub l 105134 title iv 409(a)(1) dec 2 1997 111 stat 2586; pub l 105206 title i 1103(a)(c)(1) (e)(1)(3) july 221998 112 stat 705 708 709; pub l 105272 title vii 702(b) oct 20 1998 112 stat 2415; pub l 105277 div c title iii 306(h) as added pub l 10631 title i 105(a)(5) may 21 1999 113 stat 63; pub l 105277 div g title xiii 1314(b) title xiv 1422(b)(2) oct 21 1998 112 stat 2681776 2681792; pub l 10665 div a title x 1067(17) oct 5 1999 113 stat 775; pub l 106113 div b 1000(a)(7) title ii 205 nov 29 1999 113 stat 1536 1501a422 1 short title this act be cited as the inspector general act of 1978 (pub l 95452 1 oct 12 1978 92 stat 1101) short title of 1998 amendment pub l 105272 title vii 701(a) oct 20 1998 112 stat 2413 provided that: this title enacting section8h of pub l 95452 set out in this appendix amending section 8i of pub l 95452 set out in thisappendix and section 403q of title 50 war and national defense and enacting provisions set out as anote under section 8h of pub l 95452 set out in this appendix may be cited as the intelligencecommunity whistleblower protection act of 1998 short title of 1988 amendment pub l 100504 title i 101 oct 18 1988 102 stat 2515 provided that: this title enacting sections8b8f of pub l 95452 set out in this appendix amending sections 2 46 8 9 and 11 of pub l 95452 set out in this appendix sections 5315 and 5316 of this title sections 405 and 1105 of title 31 money andfinance and section 410 of title 39 postal service repealing sections 35213527 and 7138 of title 42 thepublic health and welfare and section 231v of title 45 railroads and enacting provisions set out as notesunder sections 1 5 8d 8e and 9 of pub l 95452 set out in this appendix may be cited as theinspector general act amendments of 1988 payment authority subject to appropriations pub l 100504 title i 112 oct 18 1988 102 stat 2530 provided that: any authority to makepayments under this title see short title of 1988 amendment note above shall be effective only to suchextent as provided in appropriations acts act referred to in other sections the inspector general act of 1978 is referred to in title 2 section 1602; title 7 sections 2270a 6911; title10 sections 133 141 1034 2409 3020 5020 8020; title 20 sections 76l 1082 3412 3422; title 22sections 3929 4861 6203 6207; title 29 sections 49h 1574 1575 2935; title 31 sections 902 35213801 3808 9105; title 38 sections 312 7366; title 39 section 410; title 41 sections 265 422; title 42sections 1320a7a 1320a7c 9651 12651e; title 48 sections 1422d 1599 1668 1681b 2 purpose and establishment of offices of inspector general; departments andagencies involved in order to create independent and objective units (1) to conduct and supervise audits and investigations relating to the programs and operations of theestablishments listed in section 11(2); (2) to provide leadership and coordination and recommend policies for activities designed (a) to promote economy efficiency and effectiveness in the administration of and (b) to prevent and detect fraud and abuse in suchprograms and operations; and (3) to provide a means for keeping the head of the establishment and the congress fully and currently informedabout problems and deficiencies relating to the administration of such programs and operations and the necessity forand progress of corrective action; there is established (a) in each of such establishments an office of inspector general subject to subparagraph (b); and (b) in the establishment of the department of the treasury (i) an office of inspector general of the department of the treasury; and (ii) an office of treasury inspector general for tax administration (pub l 95452 2 oct 12 1978 92 stat 1101; pub l 9688 title v 508(n)(1) oct 17 1979 93 stat 694; pub l 97113 title vii 705(a)(1) dec 29 1981 95 stat 1544; pub l 97252 title xi 1117(a)(1) sept 8 1982 96stat 750; pub l 9993 title i 150(a)(1) aug 16 1985 99 stat 427; pub l 99399 title iv 412(a)(1) aug 271986 100 stat 867; pub l 100504 title i 102(a) (b) oct 18 1988 102 stat 2515; pub l 100527 13(h)(1) oct 25 1988 102 stat 2643; pub l 105206 title i 1103(a) july 22 1998 112 stat 705) codification amendment by pub l 100527 amended section as it existed prior to amendment by pub l 100504 see effective date of 1988 amendments note below amendments 1998pub l 105206 in concluding provisions substituted there is established and subpars (a) and (b) for there is hereby established in each of such establishments an office of inspector general 1988pub l 100504 substituted there for thereby in concluding provisions and amended par (1) generally prior to amendment par (1) as amended by pub l 100527 read as follows: to conduct andsupervise audits and investigations relating to programs and operations of the department of agriculture the department of commerce the department of defense the department of education the departmentof housing and urban development the department of the interior the department of labor thedepartment of transportation the department of veterans affairs the agency for internationaldevelopment the community services administration the environmental protection agency the generalservices administration the national aeronautics and space administration the small businessadministration the united states information agency and the department of state; par (1) pub l 100527 inserted the department of veterans affairs and struck out the veteransadministration after united states information agency see codification note above 1986par (1) pub l 99399 inserted the united states information agency 1985par (1) pub l 9993 inserted reference to the department of state 1982par (1) pub l 97252 1117(a)(1) inserted the department of defense 1981par (1) pub l 97113 inserted the agency for international development 1979par (1) pub l 9644 inserted the department of education effective date of 1988 amendments amendment by pub l 100527 effective mar 15 1989 see section 18(a) of pub l 100527 set out as adepartment of veterans affairs act note under section 301 of title 38 veterans benefits amendment by pub l 100504 effective 180 days after oct 18 1988 see section 113 of pub l 100 504 set out as a note under section 5 of pub l 95452 in this appendix effective date of 1979 amendment amendment by pub l 9688 effective may 4 1980 with specified exceptions see section 601 of pub l 9688 set out as an effective date note under section 3401 of title 20 education section referred to in other sections this section is referred to in title 22 section 4861; title 42 section 8262f 3 appointment of inspector general; supervision; removal; political activities; appointment of assistant inspector general for auditing and assistantinspector general for investigations (a) there shall be at the head of each office an inspector general who shall be appointed by the president by andwith the advice and consent of the senate without regard to political affiliation and solely on the basis of integrity anddemonstrated ability in accounting auditing financial analysis law management analysis public administration orinvestigations each inspector general shall report to and be under the general supervision of the head of theestablishment involved or to the extent such authority is delegated the officer next in rank below such head but shallnot report to or be subject to supervision by any other officer of such establishment neither the head of theestablishment nor the officer next in rank below such head shall prevent or prohibit the inspector general frominitiating carrying out or completing any audit or investigation or from issuing any subpena during the course of anyaudit or investigation (b) an inspector general may be removed from office by the president the president shall communicate thereasons for any such removal to both houses of congress (c) for the purposes of section 7324 of title 5 united states code no inspector general shall be considered to bean employee who determines policies to be pursued by the united states in the nationwide administration of federallaws (d) each inspector general shall in accordance with applicable laws and regulations governing the civil service (1) appoint an assistant inspector general for auditing who shall have the responsibility for supervising theperformance of auditing activities relating to programs and operations of the establishment and (2) appoint an assistant inspector general for investigations who shall have the responsibility for supervising theperformance of investigative activities relating to such programs and operations (pub l 95452 3 oct 12 1978 92 stat 1101) acting treasury inspector general for tax administration pub l 105277 div c title i 101 oct 21 1998 112 stat 2681584 as amended by pub l 106113 div b 1000(a)(5) title ii 239(a) nov 29 1999 113 stat 1536 1501a302 provided that: (a) in generalnotwithstanding any other provision of law the president may appoint an actingtreasury inspector general for tax administration to serve during the period (1) beginning on the date of the enactment of this section oct 21 1998 (or if later the date ofthe appointment) and (2) ending on the earlier of (a) april 30 1999 or (b) the date on which the first treasury inspector general for tax administration takes office(other than pursuant to this section) (b) duties before january 18 1999the acting treasury inspector general for tax administrationappointed under subsection (a) shall before january 18 1999 take only such actions as are necessaryto begin operation of the office of treasury inspector general for tax administration including (1) making interim arrangements for administrative support for the office (2) establishing interim positions in the office into which personnel will be transferred upon thetransfer of functions and duties to the office on january 18 1999 (3) appointing such acting personnel on an interim basis as may be necessary upon the transferof functions and duties to the office on january 18 1999 and (4) providing guidance and input for the fiscal year 2000 budget process for the office (c) actions not to limit authority of ignone of the actions taken by an individual appointed undersubsection (a) shall affect the future authority of any treasury inspector general for tax administrationnot appointed under subsection (a) (d) limitations (1) nominationno individual appointed under subsection (a) may serve on or after january 191999 unless on or before such date the president has submitted to the senate his nomination of anindividual to serve as the first treasury inspector general for tax administration (2) treasury inspector general may not serveno individual appointed under subsection (a) may serve during any period such individual is serving as the inspector general of the treasury of theunited states or the acting inspector general of the treasury of the united states (3) employment restrictionsthe provisions of section 8d(j) of the inspector general act of1978 (5 usc app) shall not apply to any individual appointed under subsection (a) pub l 106113 div b 1000(a)(5) title ii 239(b) nov 29 1999 113 stat 1536 1501a302 providedthat: the amendment made by subsection (a) amending section 101 of pub l 105277 set out above shall be effective as if included in the enactment of section 101 of title i of division c of the omnibusconsolidated and emergency supplemental appropriations act 1999 pub l 105277 transitional provisions relating to appointment of inspector general offederal deposit insurance corporation pub l 103204 23(c) dec 17 1993 107 stat 2408 provided that: (1) current serviceexcept as otherwise provided by law the individual serving as the inspectorgeneral of the federal deposit insurance corporation before the date of enactment of this act dec 171993 may continue to serve in such position until the earlier of (a) the date on which the president appoints a successor under section 3(a) of the inspectorgeneral act of 1978 subsec (a) of this section; or (b) the date which is 6 months after the date of enactment of this act (2) definitionfor purposes of paragraph (1) the term successor may include the individual holdingthe position of inspector general of the federal deposit insurance corporation on or after the date ofenactment of this act ex ord no 12993 administrative allegations against inspectors general ex ord no 12993 mar 21 1996 61 fr 13043 provided: certain executive branch agencies are authorized to conduct investigations of allegations ofwrongdoing by employees of the federal government for certain administrative allegations againstinspectors general (igs) and as explained below against certain staff members of the offices ofinspectors general (oigs) it is desirable to authorize an independent investigative mechanism the chairperson of the presidents council on integrity and efficiency (pcie) and the executivecouncil on integrity and efficiency (ecie) in consultation with members of the councils hasestablished an integrity committee pursuant to the authority granted by executive order no 12805 31usc 501 note by the authority vested in me as president by the constitution and the laws of the united states ofamerica and in order to ensure that administrative allegations against igs and certain staff members ofthe oigs are appropriately and expeditiously investigated and resolved it is hereby ordered as follows: section 1 the integrity committee (a) to the extent permitted by law and in accordance with this order the integrity committee shall receive review and refer for investigation allegations of wrongdoing againstigs and certain staff members of the oigs (b) the integrity committee shall consist of at least the following members: (1) the official of the federal bureau of investigation (fbi) serving on the pcie as designated by thedirector of the fbi the fbi member shall serve as chair of the integrity committee (2) the special counsel of the office of special counsel; (3) the director of the office of government ethics; (4) three or more igs representing both the pcie and the ecie appointed by the chairperson of thepcieecie (c) the chief of the public integrity section of the criminal division of the department of justice or hisdesignee shall serve as an advisor to the integrity committee with respect to its responsibilities andfunctions in accordance with this order sec 2 referral of allegations (a) the integrity committee shall review all allegations of wrongdoing itreceives against an ig who is a member of the pcie or ecie or against a staff member of an oig actingwith the knowledge of the ig or when the allegation against the staff person is related to an allegationagainst the ig except that where an allegation concerns a member of the integrity committee thatmember shall recuse himself from consideration of the matter (b) an ig shall refer any administrative allegation against a senior staff member to the integritycommittee when: (1) review of the substance of the allegation cannot be assigned to an agency of the executive branchwith appropriate jurisdiction over the matter; and (2) the ig determines that an objective internal investigation of the allegation or the appearancethereof is not feasible (c) the integrity committee shall determine if there is a substantial likelihood that the allegation referred to it under paragraphs (a) or (b) of this section discloses a violation of any law rule or regulation or gross mismanagement gross waste of funds or abuse of authority and shall refer the allegation to theagency of the executive branch with appropriate jurisdiction over the matter however if a potentiallymeritorious administrative allegation cannot be referred to an agency of the executive branch withappropriate jurisdiction over the matter the integrity committee shall certify the matter to its chair who shall cause a thorough and timely investigation of the allegation to be conducted in accordance with thisorder (d) if the integrity committee determines that an allegation does not warrant further action it shall closethe matter without referral for investigation and notify the chairperson of the pcieecie of itsdetermination sec 3 authority to investigate (a) the director of the fbi through his designee serving as chairpersonof the integrity committee is authorized and directed to consider and where appropriate to investigateadministrative allegations against the igs and in limited cases as described in sections 2(a) and 2(b) above against other staff members of the oigs when such allegations cannot be assigned to anotheragency of the executive branch and are referred by the integrity committee pursuant to section 2(c) ofthis order (b) at the request of the director of the fbi through his designee serving as chairperson heads ofagencies and entities represented in the pcie and ecie may to the extent permitted by law provideresources necessary to the integrity committee employees from those agencies and entities will bedetailed to the integrity committee subject to the control and direction of the chairperson to conduct aninvestigation pursuant to section 2(c): provided that such agencies or entities shall be reimbursed by theagency or entity employing the subject of the investigation reimbursement for any costs associated withthe detail shall be consistent with applicable law including but not limited to the economy act (31 usc 1535 and 1536) and subject to the availability of funds (c) nothing in the above delegation shall augment diminish or otherwise modify any existingresponsibilities and authorities of any other executive branch agency sec 4 results of investigation (a) the report containing the results of the investigation conducted underthe supervision of the chair of the integrity committee shall be provided to the members of the integritycommittee for consideration (b) with respect to those matters where the integrity committee has referred an administrativeallegation to an agency of the executive branch with appropriate jurisdiction over the matter the head ofthat agency shall provide a report to the integrity committee concerning the scope and results of theinquiry (c) the integrity committee shall assess the report received under (a) or (b) of this section anddetermine whether the results require forwarding of the report with integrity committeerecommendations to the chairperson of the pcieecie for resolution if the integrity committeedetermines that the report requires no further referral or recommendations it shall so notify thechairperson of the pcieecie (d) where the chairperson of the pcieecie determines that dissemination of the report to the head ofthe subjects employing agency or entity is appropriate the head of the agency or entity shall certify to thechairperson of the pcieecie within sixty 60 sic days that he has personally reviewed the report whataction if any has been or is to be taken and when any action taken will be completed the pcieeciechairperson may grant the head of the entity or agency a 30day extension when circumstancesnecessitate such extension (e) the chairperson of the pcieecie shall report to the integrity committee the final disposition of thematter including what action if any has been or is to be taken by the head of the subjects employingagency or entity when the integrity committee receives notice of the final disposition it shall advise thesubject of the investigation that the matter referred to the integrity committee for review has been closed sec 5 procedures (a) the integrity committee in conjunction with the chairperson of the pcieecie shall establish the policies and procedures necessary to ensure consistency in conducting investigationsand reporting activities under this order (b) such policies and procedures shall specify the circumstances under which the integrity committee upon review of a complaint containing allegations of wrongdoing may determine that an allegation iswithout merit and therefore the investigation is unwarranted a determination by the integrity committeethat an investigation is unwarranted shall be considered the integrity committees final disposition of thecomplaint (c) the policies and procedures may be expanded to encompass other issues related to the handling ofallegations against igs and others covered by this order sec 6 records maintenance all records created and received pursuant to this order are records of theintegrity committee and shall be maintained by the fbi sec 7 judicial review this order is intended only to improve the internal management of the executivebranch and is not intended to create any right or benefit substantive or procedural enforceable at law bya party against the united states its agencies its officers or any person william j clinton section referred to in other sections this section is referred to in title 10 section 141; title 12 section 1441a; title 41 section 254d; title 42section 902 4 duties and responsibilities; report of criminal violations to attorney general (a) it shall be the duty and responsibility of each inspector general with respect to the establishment within whichhis office is established (1) to provide policy direction for and to conduct supervise and coordinate audits and investigations relating to theprograms and operations of such establishment; (2) to review existing and proposed legislation and regulations relating to programs and operations of suchestablishment and to make recommendations in the semiannual reports required by section 5(a) concerning theimpact of such legislation or regulations on the economy and efficiency in the administration of programs andoperations administered or financed by such establishment or the prevention and detection of fraud and abuse insuch programs and operations; (3) to recommend policies for and to conduct supervise or coordinate other activities carried out or financed bysuch establishment for the purpose of promoting economy and efficiency in the administration of or preventing anddetecting fraud and abuse in its programs and operations; (4) to recommend policies for and to conduct supervise or coordinate relationships between such establishmentand other federal agencies state and local governmental agencies and nongovernmental entities with respect to(a) all matters relating to the promotion of economy and efficiency in the administration of or the prevention anddetection of fraud and abuse in programs and operations administered or financed by such establishment or (b) theidentification and prosecution of participants in such fraud or abuse; and (5) to keep the head of such establishment and the congress fully and currently informed by means of the reportsrequired by section 5 and otherwise concerning fraud and other serious problems abuses and deficiencies relatingto the administration of programs and operations administered or financed by such establishment to recommendcorrective action concerning such problems abuses and deficiencies and to report on the progress made inimplementing such corrective action (b)(1) in carrying out the responsibilities specified in subsection (a)(1) each inspector general shall (a) comply with standards established by the comptroller general of the united states for audits of federalestablishments organizations programs activities and functions; (b) establish guidelines for determining when it shall be appropriate to use nonfederal auditors; and (c) take appropriate steps to assure that any work performed by nonfederal auditors complies with the standardsestablished by the comptroller general as described in paragraph (1) (2) for purposes of determining compliance with paragraph (1)(a) with respect to whether internal quality controlsare in place and operating and whether established audit standards policies and procedures are being followed byoffices of inspector general of establishments defined under section 11(2) offices of inspector general of designatedfederal entities defined under section 8f(a)(2)1 and any audit office established within a federal entity defined undersection 8f(a)(1)1 reviews shall be performed exclusively by an audit entity in the federal government including thegeneral accounting office or the office of inspector general of each establishment defined under section 11(2) or theoffice of inspector general of each designated federal entity defined under section 8f(a)(2)1 (c) in carrying out the duties and responsibilities established under this act each inspector general shall giveparticular regard to the activities of the comptroller general of the united states with a view toward avoidingduplication and insuring effective coordination and cooperation (d) in carrying out the duties and responsibilities established under this act each inspector general shall reportexpeditiously to the attorney general whenever the inspector general has reasonable grounds to believe there hasbeen a violation of federal criminal law (pub l 95452 4 oct 12 1978 92 stat 1102; pub l 100504 title i 109 oct 18 1988 102 stat 2529; pub l 10382 title ii 202(g)(5)(a) sept 21 1993 107 stat 890) references in text section 8f referred to in subsec (b)(2) which related to requirements for federal entities anddesignated federal entities was renumbered section 8g by pub l 103204 23(a)(3) dec 17 1993 107stat 2408 amendments 1993subsec (b)(2) pub l 10382 substituted section 8f(a)(2) and any for section 8e(a)(2) andany section 8f(a)(1) for section 8e(a)(1) and section 8f(a)(2) for section 8e(a)(2) 1988subsec (b) pub l 100504 designated existing provisions as par (1) redesignated pars (1) to(3) as subpars (a) to (c) respectively and added par (2) effective date of 1993 amendment amendment by pub l 10382 effective oct 1 1993 see section 202(i) of pub l 10382 set out as aneffective date note under section 12651 of title 42 the public health and welfare effective date of 1988 amendment amendment by pub l 100504 effective 180 days after oct 18 1988 see section 113 of pub l 100 504 set out as a note under section 5 of pub l 95452 in this appendix dot authority pub l 106159 title ii 228 dec 9 1999 113 stat 1773 provided that: (a) in generalthe statutory authority of the inspector general of the department of transportationincludes authority to conduct pursuant to federal criminal statutes investigations of allegations that aperson or entity has engaged in fraudulent or other criminal activity relating to the programs andoperations of the department or its operating administrations (b) regulated entitiesthe authority to conduct investigations referred to in subsection (a) extendsto any person or entity subject to the laws and regulations of the department or its operatingadministrations whether or not they are recipients of funds from the department or its operatingadministrations section referred to in other sections this section is referred to in title 38 section 7366; title 44 section 3903 1 see references in text note below 5 semiannual reports; transmittal to congress; availability to public; immediatereport on serious or flagrant problems; disclosure of information; definitions (a) each inspector general shall not later than april 30 and october 31 of each year prepare semiannual reportssummarizing the activities of the office during the immediately preceding sixmonth periods ending march 31 andseptember 30 such reports shall include but need not be limited to (1) a description of significant problems abuses and deficiencies relating to the administration of programs andoperations of such establishment disclosed by such activities during the reporting period; (2) a description of the recommendations for corrective action made by the office during the reporting period withrespect to significant problems abuses or deficiencies identified pursuant to paragraph (1); (3) an identification of each significant recommendation described in previous semiannual reports on whichcorrective action has not been completed; (4) a summary of matters referred to prosecutive authorities and the prosecutions and convictions which haveresulted; (5) a summary of each report made to the head of the establishment under section 6(b)(2) during the reportingperiod; (6) a listing subdivided according to subject matter of each audit report issued by the office during the reportingperiod and for each audit report where applicable the total dollar value of questioned costs (including a separatecategory for the dollar value of unsupported costs) and the dollar value of recommendations that funds be put tobetter use; (7) a summary of each particularly significant report; (8) statistical tables showing the total number of audit reports and the total dollar value of questioned costs(including a separate category for the dollar value of unsupported costs) for audit reports (a) for which no management decision had been made by the commencement of the reporting period; (b) which were issued during the reporting period; (c) for which a management decision was made during the reporting period including (i) the dollar value of disallowed costs; and (ii) the dollar value of costs not disallowed; and (d) for which no management decision has been made by the end of the reporting period; (9) statistical tables showing the total number of audit reports and the dollar value of recommendations that fundsbe put to better use by management for audit reports (a) for which no management decision had been made by the commencement of the reporting period; (b) which were issued during the reporting period; (c) for which a management decision was made during the reporting period including (i) the dollar value of recommendations that were agreed to by management; and (ii) the dollar value of recommendations that were not agreed to by management; and (d) for which no management decision has been made by the end of the reporting period; (10) a summary of each audit report issued before the commencement of the reporting period for which nomanagement decision has been made by the end of the reporting period (including the date and title of each suchreport) an explanation of the reasons such management decision has not been made and a statement concerningthe desired timetable for achieving a management decision on each such report; (11) a description and explanation of the reasons for any significant revised management decision made duringthe reporting period; (12) information concerning any significant management decision with which the inspector general is indisagreement; and (13) the information described under section 05(b) 1 of the federal financial management improvement act of1996 (b) semiannual reports of each inspector general shall be furnished to the head of the establishment involved notlater than april 30 and october 31 of each year and shall be transmitted by such head to the appropriate committees orsubcommittees of the congress within thirty days after receipt of the report together with a report by the head of theestablishment containing (1) any comments such head determines appropriate; (2) statistical tables showing the total number of audit reports and the dollar value of disallowed costs for auditreports (a) for which final action had not been taken by the commencement of the reporting period; (b) on which management decisions were made during the reporting period; (c) for which final action was taken during the reporting period including (i) the dollar value of disallowed costs that were recovered by management through collection offset propertyin lieu of cash or otherwise; and (ii) the dollar value of disallowed costs that were written off by management; and (d) for which no final action has been taken by the end of the reporting period; (3) statistical tables showing the total number of audit reports and the dollar value of recommendations that fundsbe put to better use by management agreed to in a management decision for audit reports (a) for which final action had not been taken by the commencement of the reporting period; (b) on which management decisions were made during the reporting period; (c) for which final action was taken during the reporting period including (i) the dollar value of recommendations that were actually completed; and (ii) the dollar value of recommendations that management has subsequently concluded should not or couldnot be implemented or completed; and (d) for which no final action has been taken by the end of the reporting period; and (4) a statement with respect to audit reports on which management decisions have been made but final action hasnot been taken other than audit reports on which a management decision was made within the preceding year containing (a) a list of such audit reports and the date each such report was issued; (b) the dollar value of disallowed costs for each report; (c) the dollar value of recommendations that funds be put to better use agreed to by management for eachreport; and (d) an explanation of the reasons final action has not been taken with respect to each such audit report except that such statement may exclude such audit reports that are under formal administrative or judicial appeal orupon which management of an establishment has agreed to pursue a legislative solution but shall identify thenumber of reports in each category so excluded (c) within sixty days of the transmission of the semiannual reports of each inspector general to the congress thehead of each establishment shall make copies of such report available to the public upon request and at a reasonablecost within 60 days after the transmission of the semiannual reports of each establishment head to the congress thehead of each establishment shall make copies of such report available to the public upon request and at a reasonablecost (d) each inspector general shall report immediately to the head of the establishment involved whenever theinspector general becomes aware of particularly serious or flagrant problems abuses or deficiencies relating to theadministration of programs and operations of such establishment the head of the establishment shall transmit any such report to the appropriate committees or subcommittees of congress within seven calendar days together with areport by the head of the establishment containing any comments such head deems appropriate (e)(1) nothing in this section shall be construed to authorize the public disclosure of information which is (a) specifically prohibited from disclosure by any other provision of law; (b) specifically required by executive order to be protected from disclosure in the interest of national defense ornational security or in the conduct of foreign affairs; or (c) a part of an ongoing criminal investigation (2) notwithstanding paragraph (1)(c) any report under this section may be disclosed to the public in a form whichincludes information with respect to a part of an ongoing criminal investigation if such information has been included ina public record (3) except to the extent and in the manner provided under section 6103(f) of the internal revenue code of 1986 26usc 6103(f) nothing in this section or in any other provision of this act shall be construed to authorize or permit thewithholding of information from the congress or from any committee or subcommittee thereof (f) as used in this section (1) the term questioned cost means a cost that is questioned by the office because of (a) an alleged violation of a provision of a law regulation contract grant cooperative agreement or otheragreement or document governing the expenditure of funds; (b) a finding that at the time of the audit such cost is not supported by adequate documentation; or (c) a finding that the expenditure of funds for the intended purpose is unnecessary or unreasonable; (2) the term unsupported cost means a cost that is questioned by the office because the office found that at thetime of the audit such cost is not supported by adequate documentation; (3) the term disallowed cost means a questioned cost that management in a management decision hassustained or agreed should not be charged to the government; (4) the term recommendation that funds be put to better use means a recommendation by the office that fundscould be used more efficiently if management of an establishment took actions to implement and complete therecommendation including (a) reductions in outlays; (b) deobligation of funds from programs or operations; (c) withdrawal of interest subsidy costs on loans or loan guarantees insurance or bonds; (d) costs not incurred by implementing recommended improvements related to the operations of theestablishment a contractor or grantee; (e) avoidance of unnecessary expenditures noted in preaward reviews of contract or grant agreements; or (f) any other savings which are specifically identified; (5) the term management decision means the evaluation by the management of an establishment of the findingsand recommendations included in an audit report and the issuance of a final decision by management concerning itsresponse to such findings and recommendations including actions concluded to be necessary; and (6) the term final action means (a) the completion of all actions that the management of an establishment has concluded in its managementdecision are necessary with respect to the findings and recommendations included in an audit report; and (b) in the event that the management of an establishment concludes no action is necessary final action occurswhen a management decision has been made (pub l 95452 5 oct 12 1978 92 stat 1103; pub l 97252 title xi 1117(c) sept 8 1982 96 stat 752; pub l 100504 title i 102(g) 106 oct 18 1988 102 stat 2521 2525; pub l 104208 div a title i 101(f) title viii 805(c) sept 30 1996 110 stat 3009314 3009393) references in text section 05(b) of the federal financial management improvement act of 1996 referred to in subsec (a) (13) probably means section 101(f) title viii 804(b) of title i of pub l 104208 sept 30 1996 110 stat 3009314 3009392 which relates to reports by the inspector general and is set out in a note undersection 3512 of title 31 money and finance amendments 1996subsec (a)(13) pub l 104208 added par (13) 1988subsec (a)(6) to (12) pub l 100504 106(a) added pars (6) to (12) and struck out formerpar (6) which read as follows: a listing of each audit report completed by the office during the reportingperiod subsec (b) pub l 100504 106(b) substituted head of the establishment containing and pars (1) to (4) for head of the establishment containing any comments such head deems appropriate subsec (c) pub l 100504 106(c) inserted at end within 60 days after the transmission of thesemiannual reports of each establishment head to the congress the head of each establishment shall make copies of such report available to the public upon request and at a reasonable cost subsec (e)(3) pub l 100504 102(g) substituted except to the extent and in the manner providedunder section 6103(f) of the internal revenue code of 1986 nothing for nothing subsec (f) pub l 100504 106(d) added subsec (f) 1982subsec (e) pub l 97252 added subsec (e) effective date of 1996 amendment amendment by pub l 104208 effective for fiscal year ending sept 30 1997 see section 101(f) titleviii 807 of pub l 104208 set out in a federal financial management improvement note under section3512 of title 31 money and finance effective date of 1988 amendment section 113 of title i of pub l 100504 provided that: this title and the amendments made by this titleenacting sections 8b8f of pub l 95452 set out in this appendix amending sections 2 46 8 9 and11 of pub l 95452 set out in this appendix sections 5315 and 5316 of this title sections 405 and 1105 of title31 money and finance and section 410 of title 39 postal service repealing sections 35213527 and 7138 oftitle 42 the public health and welfare and section 231v of title 45 railroads and enacting provisions setout as notes under sections 1 8d 8e and 9 of pub l 95452 set out in this appendix shall take effect180 days after the date of the enactment of this title oct 18 1988 except that section 5(a)(6) through(12) of the inspector general act of 1978 (as amended by section 106(a) of this title) and section 5(b)(1) through (4) of the inspector general act of 1978 (as amended by section 106(b) of this title) shall take effect1 year after the date of the enactment of this title prompt management decisions and implementation of auditrecommendations pub l 103355 title vi 6009 oct 13 1994 108 stat 3367 as amended by pub l 104106 div a titleviii 810 feb 10 1996 110 stat 394 provided that: (a) management decisions(1) the head of a federal agency shall make management decisions onall findings and recommendations set forth in an audit report of the inspector general of the agency withina maximum of six months after the issuance of the report (2) the head of a federal agency shall make management decisions on all findings andrecommendations set forth in an audit report of any auditor from outside the federal government within amaximum of six months after the date on which the head of the agency receives the report (b) completion of final actionthe head of a federal agency shall complete final action on eachmanagement decision required with regard to a recommendation in an inspector generals report undersubsection (a)(1) within 12 months after the date of the inspector generals report if the head of theagency fails to complete final action with regard to a management decision within the 12month period the inspector general concerned shall identify the matter in each of the inspector generals semiannualreports pursuant to section 5(a)(3) of the inspector general act of 1978 (5 usc app) until final actionon the management decision is completed section referred to in other sections this section is referred to in title 26 section 7803; title 39 section 3013; title 42 section 1320a7d; title44 section 3903 1 see references in text note below 6 authority of inspector general; information and assistance from federalagencies; unreasonable refusal; office space and equipment (a) in addition to the authority otherwise provided by this act each inspector general in carrying out the provisionsof this act is authorized (1) to have access to all records reports audits reviews documents papers recommendations or other materialavailable to the applicable establishment which relate to programs and operations with respect to which thatinspector general has responsibilities under this act; (2) to make such investigations and reports relating to the administration of the programs and operations of theapplicable establishment as are in the judgment of the inspector general necessary or desirable; (3) to request such information or assistance as may be necessary for carrying out the duties and responsibilitiesprovided by this act from any federal state or local governmental agency or unit thereof; (4) to require by subpena the production of all information documents reports answers records accounts papers and other data and documentary evidence necessary in the performance of the functions assigned by this act which subpena in the case of contumacy or refusal to obey shall be enforceable by order of any appropriateunited states district court: provided that procedures other than subpenas shall be used by the inspector generalto obtain documents and information from federal agencies; (5) to administer to or take from any person an oath affirmation or affidavit whenever necessary in theperformance of the functions assigned by this act which oath affirmation or affidavit when administered or taken byor before an employee of an office of inspector general designated by the inspector general shall have the sameforce and effect as if administered or taken by or before an officer having a seal; (6) to have direct and prompt access to the head of the establishment involved when necessary for any purposepertaining to the performance of functions and responsibilities under this act; (7) to select appoint and employ such officers and employees as may be necessary for carrying out the functions powers and duties of the office subject to the provisions of title 5 united states code governing appointments inthe competitive service and the provisions of chapter 51 and subchapter iii of chapter 53 of such title relating toclassification and general schedule pay rates; (8) to obtain services as authorized by section 3109 of title 5 united states code at daily rates not to exceed theequivalent rate prescribed for grade gs18 of the general schedule by section 5332 of title 5 united states code; and (9) to the extent and in such amounts as may be provided in advance by appropriations acts to enter intocontracts and other arrangements for audits studies analyses and other services with public agencies and withprivate persons and to make such payments as may be necessary to carry out the provisions of this act (b)(1) upon request of an inspector general for information or assistance under subsection (a)(3) the head of anyfederal agency involved shall insofar as is practicable and not in contravention of any existing statutory restriction orregulation of the federal agency from which the information is requested furnish to such inspector general or to anauthorized designee such information or assistance (2) whenever information or assistance requested under subsection (a)(1) or (a)(3) is in the judgment of aninspector general unreasonably refused or not provided the inspector general shall report the circumstances to thehead of the establishment involved without delay (c) each head of an establishment shall provide the office within such establishment with appropriate and adequateoffice space at central and field office locations of such establishment together with such equipment office supplies and communications facilities and services as may be necessary for the operation of such offices and shall providenecessary maintenance services for such offices and the equipment and facilities located therein (d) for purposes of the provisions of title 5 united states code governing the senior executive service anyreference in such provisions to the appointing authority for a member of the senior executive service or for a seniorexecutive service position shall if such member or position is or would be within the office of an inspector general bedeemed to be a reference to such inspector general (pub l 95452 6 oct 12 1978 92 stat 1104; pub l 100504 title i 107 110(a) oct 18 1988 102 stat 2528 2529) amendments 1988subsec (a)(5) to (9) pub l 100504 107 added par (5) and redesignated former pars (5) to(8) as (6) to (9) respectively subsec (d) pub l 100504 110(a) added subsec (d) effective date of 1988 amendment amendment by pub l 100504 effective 180 days after oct 18 1988 see section 113 of pub l 100 504 set out as a note under section 5 of pub l 95452 in this appendix references in other laws to gs16 17 or 18 pay rates references in laws to the rates of pay for gs16 17 or 18 or to maximum rates of pay under thegeneral schedule to be considered references to rates payable under specified sections of this title seesection 529 title i 101(c)(1) of pub l 101509 set out in a note under section 5376 of this title section referred to in other sections this section is referred to in title 7 section 2270; title 20 section 1082; title 22 section 3929; title 38section 7366; title 42 section 1320a7c; title 44 section 3903 7 complaints by employees; disclosure of identity; reprisals (a) the inspector general may receive and investigate complaints or information from an employee of theestablishment concerning the possible existence of an activity constituting a violation of law rules or regulations ormismanagement gross waste of funds abuse of authority or a substantial and specific danger to the public health andsafety (b) the inspector general shall not after receipt of a complaint or information from an employee disclose theidentity of the employee without the consent of the employee unless the inspector general determines such disclosureis unavoidable during the course of the investigation (c) any employee who has authority to take direct others to take recommend or approve any personnel action shall not with respect to such authority take or threaten to take any action against any employee as a reprisal formaking a complaint or disclosing information to an inspector general unless the complaint was made or theinformation disclosed with the knowledge that it was false or with willful disregard for its truth or falsity (pub l 95452 7 oct 12 1978 92 stat 1105) section referred to in other sections this section is referred to in title 15 section 657; title 44 section 3903 8 additional provisions with respect to the inspector general of the departmentof defense (a) no member of the armed forces active or reserve shall be appointed inspector general of the department ofdefense (b)(1) notwithstanding the last two sentences of section 3(a) the inspector general shall be under the authority direction and control of the secretary of defense with respect to audits or investigations or the issuance ofsubpoenas which require access to information concerning (a) sensitive operational plans; (b) intelligence matters; (c) counterintelligence matters; (d) ongoing criminal investigations by other administrative units of the department of defense related to nationalsecurity; or (e) other matters the disclosure of which would constitute a serious threat to national security (2) with respect to the information described in paragraph (1) the secretary of defense may prohibit the inspectorgeneral from initiating carrying out or completing any audit or investigation or from issuing any subpoena after theinspector general has decided to initiate carry out or complete such audit or investigation or to issue such subpoena if the secretary determines that such prohibition is necessary to preserve the national security interests of the unitedstates (3) if the secretary of defense exercises any power under paragraph (1) or (2) the inspector general shall submit astatement concerning such exercise within thirty days to the committees on armed services and governmental affairsof the senate and the committee on armed services and the committee on government reform and oversight of thehouse of representatives and to other appropriate committees or subcommittees of the congress (4) the secretary shall within thirty days after submission of a statement under paragraph (3) transmit a statementof the reasons for the exercise of power under paragraph (1) or (2) to the congressional committees specified inparagraph (3) and to other appropriate committees or subcommittees (c) in addition to the other duties and responsibilities specified in this act the inspector general of the department ofdefense shall (1) be the principal adviser to the secretary of defense for matters relating to the prevention and detection offraud waste and abuse in the programs and operations of the department; (2) initiate conduct and supervise such audits and investigations in the department of defense (including themilitary departments) as the inspector general considers appropriate; (3) provide policy direction for audits and investigations relating to fraud waste and abuse and programeffectiveness; (4) investigate fraud waste and abuse uncovered as a result of other contract and internal audits as theinspector general considers appropriate; (5) develop policy monitor and evaluate program performance and provide guidance with respect to alldepartment activities relating to criminal investigation programs; (6) monitor and evaluate the adherence of department auditors to internal audit contract audit and internal reviewprinciples policies and procedures; (7) develop policy evaluate program performance and monitor actions taken by all components of the departmentin response to contract audits internal audits internal review reports and audits conducted by the comptrollergeneral of the united states; (8) request assistance as needed from other audit inspection and investigative units of the department ofdefense (including military departments); and (9) give particular regard to the activities of the internal audit inspection and investigative units of the militarydepartments with a view toward avoiding duplication and insuring effective coordination and cooperation (d) notwithstanding section 4(d) the inspector general of the department of defense shall expeditiously reportsuspected or alleged violations of chapter 47 of title 10 united states code (uniform code of military justice) to thesecretary of the military department concerned or the secretary of defense (e) for the purposes of section 7 a member of the armed forces shall be deemed to be an employee of thedepartment of defense except that when the coast guard operates as a service of another department or agency ofthe federal government a member of the coast guard shall be deemed to be an employee of such department oragency (f)(1) each semiannual report prepared by the inspector general of the department of defense under section 5(a) shall include information concerning the numbers and types of contract audits conducted by the department during thereporting period each such report shall be transmitted by the secretary of defense to the committees on armedservices and governmental affairs of the senate and the committee on armed services and the committee ongovernment reform and oversight of the house of representatives and to other appropriate committees orsubcommittees of the congress (2) any report required to be transmitted by the secretary of defense to the appropriate committees orsubcommittees of the congress under section 5(d) shall also be transmitted within the sevenday period specified insuch section to the congressional committees specified in paragraph (1) (g) the provisions of section 1385 of title 18 united states code shall not apply to audits and investigationsconducted by under the direction of or at the request of the inspector general of the department of defense to carryout the purposes of this act (pub l 95452 8 oct 12 1978 92 stat 1105; pub l 97252 title xi 1117(b) sept 8 1982 96 stat 751; pub l 100504 title i 110(b) oct 18 1988 102 stat 2529; pub l 104106 div a title xv 1502(f)(6) feb 10 1996110 stat 510; pub l 10665 div a title x 1067(17) oct 5 1999 113 stat 775) amendments 1999subsecs (b)(3) (f)(1) pub l 10665 substituted and the committee on armed services forand the committee on national security 1996subsec (b)(3) pub l 104106 1502(f)(6)(a) substituted committee on national security andthe committee on government reform and oversight for committees on armed services andgovernment operations subsec (b)(4) pub l 104106 1502(f)(6)(b) substituted congressional committees specified inparagraph (3) for committees on armed services and governmental affairs of the senate and thecommittees on armed services and government operations of the house of representatives subsec (f)(1) pub l 104106 1502(f)(6)(c) substituted committee on national security and thecommittee on government reform and oversight for committees on armed services and governmentoperations subsec (f)(2) pub l 104106 1502(f)(6)(d) substituted congressional committees specified inparagraph (1) for committees on armed services and governmental affairs of the senate and thecommittees on armed services and government operations of the house of representatives 1988subsec (e) pub l 100504 inserted provision at end that when coast guard operates asservice of another department or agency of federal government member of coast guard shall bedeemed employee of such department or agency 1982pub l 97252 amended section generally substituting additional provisions relating to theinspector general of the department of defense for provisions relating to semiannual reports of secretaryof defense on audit investigative and inspection units of defense department availability of suchreports to the public exclusion of national security material delegation of the secretarys duties submittalof proposed legislation the establishment of a task force to study operation of audit investigative andinspection units membership in the task force and the submission of a comprehensive report by the taskforce to the secretary of defense and director of office of management and budget who were to submita final report to congress not later than april 1 1980 change of name committee on government reform and oversight of house of representatives changed to committeeon government reform of house of representatives by house resolution no 5 one hundred sixthcongress jan 6 1999 effective date of 1988 amendment amendment by pub l 100504 effective 180 days after oct 18 1988 see section 113 of pub l 100 504 set out as a note under section 5 of pub l 95452 in this appendix 8a special provisions relating to the agency for international development (a) in addition to the other duties and responsibilities specified in this act the inspector general of the agency forinternational development shall supervise direct and control all security activities relating to the programs and operations of that agency subject to the supervision of the administrator of that agency1 (b) in addition to the assistant inspector generals provided for in section 3(d) of this act the inspector general of theagency for international development shall in accordance with applicable laws and regulations governing the civilservice appoint an assistant inspector general for security who shall have the responsibility for supervising theperformance of security activities relating to programs and operations of the agency for international development (c) in addition to the officers and employees provided for in section 6(a)(6) of this act members of the foreignservice may at the request of the inspector general of the agency for international development be assigned asemployees of the inspector general members of the foreign service so assigned shall be responsible solely to theinspector general and the inspector general (or his or her designee) shall prepare the performance evaluation reportsfor such members (d) in establishing and staffing field offices pursuant to section 6(c) of this act the administrator of the agency forinternational development shall not be bound by overseas personnel ceilings established under the monitoringoverseas direct employment policy (e) the inspector general of the agency for international development shall be in addition to the officers provided forin section 624(a) of the foreign assistance act of 1961 22 usc 2384(a) (f) as used in this act the term agency for international development includes any successor agency primarilyresponsible for administering part i of the foreign assistance act of 1961 22 usc 2151 et seq 1 (pub l 95452 8a as added pub l 97113 title vii 705(a)(3) dec 29 1981 95 stat 1544; amended pub l 105277 div g subdiv a title xiv 1422(b)(2) oct 21 1998 112 stat 2681792; pub l 106113 div b 1000(a) (7) div a title ii 205 nov 29 1999 113 stat 1536 1501a422) references in text the foreign assistance act of 1961 referred to in subsec (f) is pub l 87195 sept 4 1961 75 stat 424 as amended part i of the foreign assistance act of 1961 is classified generally to subchapter i(2151 et seq) of chapter 32 of title 22 foreign relations and intercourse for complete classification ofthis act to the code see short title note set out under section 2151 of title 22 and tables amendments 1999subsec (a) pub l 106113 1000(a)(7) title ii 205(a) which directed the amendment ofsubsec (a) by striking and at the end of par (1) striking the period at the end of par (2) and inserting; and and adding a new par (3) to read: shall supervise direct and control audit and investigativeactivities relating to programs and operations within the interamerican foundation and the africandevelopment foundation  could not be executed because of the prior amendment by pub l 105277 1422(b)(2)(a) see 1998 amendment note below subsec (f) pub l 106113 1000(a)(7) title ii 205(b) which directed insertion of an employee ofthe interamerican foundation and an employee of the african development foundation before periodat end was not executed because of the prior amendment by pub l 105277 1422(b)(2)(b) (c) whichstruck out the subsec (f) to which the amendment was to be made see 1998 amendment note below 1998subsec (a) pub l 105277 1422(b)(2)(a) struck out dash after agency for internationaldevelopment struck out par (1) designation before shall supervise substituted period for ; and afteradministrator of that agency and struck out par (2) which read as follows: to the extent requested bythe director of the united states international development cooperation agency (after consultation withthe administrator of the agency for international development) shall supervise direct and control allaudit investigative and security activities relating to programs and operations within the united statesinternational development cooperation agency subsecs (c) to (h) pub l 105277 1422(b)(2)(b) (c) redesignated subsecs (d) (e) (g) and (h) as(c) (d) (e) and (f) respectively and struck out former subsecs (c) and (f) which read as follows: (c) the semiannual reports required to be submitted to the administrator of the agency forinternational development pursuant to section 5(b) of this act shall also be submitted to the director ofthe united states international development cooperation agency (f) the reference in section 7(a) of this act to an employee of the establishment shall with respect tothe inspector general of the agency for international development be construed to include an employeeof or under the united states international development cooperation agency effective date of 1998 amendment amendment by pub l 105277 effective apr 1 1999 see section 1401 of pub l 105277 set out as aneffective date note under section 6561 of title 22 foreign relations and intercourse 1 see 1999 amendment note below 8b special provisions concerning the nuclear regulatory commission (a) the chairman of the commission may delegate the authority specified in the second sentence of section 3(a) toanother member of the nuclear regulatory commission but shall not delegate such authority to any other officer oremployee of the commission (b) notwithstanding sections 6(a)(7) and (8) the inspector general of the nuclear regulatory commission isauthorized to select appoint and employ such officers and employees as may be necessary for carrying out thefunctions powers and duties of the office of inspector general and to obtain the temporary or intermittent services ofexperts or consultants or an organization thereof subject to the applicable laws and regulations that govern suchselections appointments and employment and the obtaining of such services within the nuclear regulatorycommission (pub l 95452 8b as added pub l 100504 title i 102(f) oct 18 1988 102 stat 2517) effective date section effective 180 days after oct 18 1988 see section 113 of pub l 100504 set out as aneffective date of 1988 amendment note under section 5 of pub l 95452 in this appendix 8c special provisions concerning the federal deposit insurance corporation (a) delegationthe chairperson of the federal deposit insurance corporation may delegate the authorityspecified in the second sentence of section 3(a) to the vice chairperson of the board of directors of the federaldeposit insurance corporation but may not delegate such authority to any other officer or employee of thecorporation (b) personnelnotwithstanding paragraphs (7) and (8) of section 6(a) the inspector general of the federaldeposit insurance corporation may select appoint and employ such officers and employees as may be necessary forcarrying out the functions powers and duties of the office of inspector general and to obtain the temporary orintermittent services of experts or consultants or an organization of experts or consultants subject to the applicablelaws and regulations that govern such selections appointments and employment and the obtaining of such services within the federal deposit insurance corporation (pub l 95452 8c as added pub l 103204 23(a)(2) dec 17 1993 107 stat 2407) prior provisions a prior section 8c of the inspector general act of 1978 was renumbered section 8d by pub l 103204 8d special provisions concerning the department of the treasury (a)(1) notwithstanding the last two sentences of section 3(a) the inspector general of the department of thetreasury shall be under the authority direction and control of the secretary of the treasury with respect to audits orinvestigations or the issuance of subpenas which require access to sensitive information concerning (a) ongoing criminal investigations or proceedings; (b) undercover operations; (c) the identity of confidential sources including protected witnesses; (d) deliberations and decisions on policy matters including documented information used as a basis for makingpolicy decisions the disclosure of which could reasonably be expected to have a significant influence on theeconomy or market behavior; (e) intelligence or counterintelligence matters; or (f) other matters the disclosure of which would constitute a serious threat to national security or to the protectionof any person or property authorized protection by section 3056 of title 18 united states code section 202 of title 3 united states code or any provision of the presidential protection assistance act of 1976 (18 usc 3056 note; public law 94524) (2) with respect to the information described under paragraph (1) the secretary of the treasury may prohibit theinspector general of the department of the treasury from carrying out or completing any audit or investigation or fromissuing any subpena after such inspector general has decided to initiate carry out or complete such audit orinvestigation or to issue such subpena if the secretary determines that such prohibition is necessary to prevent thedisclosure of any information described under paragraph (1) or to prevent significant impairment to the nationalinterests of the united states (3) if the secretary of the treasury exercises any power under paragraph (1) or (2) the secretary of the treasuryshall notify the inspector general of the department of the treasury in writing stating the reasons for such exercise within 30 days after receipt of any such notice the inspector general of the department of the treasury shall transmit a copy of such notice to the committees on governmental affairs and finance of the senate and the committees ongovernment operations and ways and means of the house of representatives and to other appropriate committeesor subcommittees of the congress (4) the secretary of the treasury may not exercise any power under paragraph (1) or (2) with respect to thetreasury inspector general for tax administration (b)(1) in carrying out the duties and responsibilities specified in this act the inspector general of the department ofthe treasury shall have oversight responsibility for the internal investigations performed by the office of internal affairsof the bureau of alcohol tobacco and firearms the office of internal affairs of the united states customs service and the office of inspections of the united states secret service1 the head of each such office shall promptly reportto the inspector general of the department of the treasury the significant activities being carried out by such office (2) the inspector general of the department of the treasury shall exercise all duties and responsibilities of aninspector general for the department of the treasury other than the duties and responsibilities exercised by thetreasury inspector general for tax administration (3) the secretary of the treasury shall establish procedures under which the inspector general of the department ofthe treasury and the treasury inspector general for tax administration will (a) determine how audits and investigations are allocated in cases of overlapping jurisdiction; and (b) provide for coordination cooperation and efficiency in the conduct of such audits and investigations (c) notwithstanding subsection (b) the inspector general of the department of the treasury may initiate conductand supervise such audits and investigations in the department of the treasury (including the bureaus and servicesreferred to in subsection (b)) as the inspector general of the department of the treasury considers appropriate (d) if the inspector general of the department of the treasury initiates an audit or investigation under subsection (c) concerning a bureau or service referred to in subsection (b) the inspector general of the department of the treasurymay provide the head of the office of such bureau or service referred to in subsection (b) with written notice that theinspector general of the department of the treasury has initiated such an audit or investigation if the inspectorgeneral of the department of the treasury issues a notice under the preceding sentence no other audit orinvestigation shall be initiated into the matter under audit or investigation by the inspector general of the department ofthe treasury and any other audit or investigation of such matter shall cease (e)(1) the treasury inspector general for tax administration shall have access to returns and return information asdefined in section 6103(b) of the internal revenue code of 1986 26 usc 6103(b) only in accordance with theprovisions of section 6103 of such code 26 usc 6103 and this act (2) the internal revenue service shall maintain the same system of standardized records or accountings of allrequests from the treasury inspector general for tax administration for inspection or disclosure of returns and returninformation (including the reasons for and dates of such requests) and of returns and return information inspected ordisclosed pursuant to such requests as described under section 6103(p)(3)(a) of the internal revenue code of 198626 usc 6103(p)(3)(a) such system of standardized records or accountings shall also be available for examinationin the same manner as provided under section 6103(p)(3) of the internal revenue code of 1986 (3) the treasury inspector general for tax administration shall be subject to the same safeguards and conditions forreceiving returns and return information as are described under section 6103(p)(4) of the internal revenue code of1986 26 usc 6103(p)(4) (f) an audit or investigation conducted by the inspector general of the department of the treasury or the treasuryinspector general for tax administration shall not affect a final decision of the secretary of the treasury or his delegateunder section 6406 of the internal revenue code of 1986 26 usc 6406 (g)(1) any report required to be transmitted by the secretary of the treasury to the appropriate committees orsubcommittees of the congress under section 5(d) shall also be transmitted within the sevenday period specifiedunder such section to the committees on governmental affairs and finance of the senate and the committees ongovernment reform and oversight and ways and means of the house of representatives (2) any report made by the treasury inspector general for tax administration that is required to be transmitted by thesecretary of the treasury to the appropriate committees or subcommittees of congress under section 5(d) shall alsobe transmitted within the 7day period specified under such subsection to the internal revenue service oversightboard and the commissioner of internal revenue (h) the treasury inspector general for tax administration shall exercise all duties and responsibilities of an inspectorgeneral of an establishment with respect to the department of the treasury and the secretary of the treasury on allmatters relating to the internal revenue service the treasury inspector general for tax administration shall have soleauthority under this act to conduct an audit or investigation of the internal revenue service oversight board and thechief counsel for the internal revenue service (i) in addition to the requirements of the first sentence of section 3(a) the treasury inspector general for taxadministration should have demonstrated ability to lead a large and complex organization (j) an individual appointed to the position of treasury inspector general for tax administration the assistantinspector general for auditing of the office of the treasury inspector general for tax administration under section 3(d) (1) the assistant inspector general for investigations of the office of the treasury inspector general for taxadministration under section 3(d)(2) or any position of deputy inspector general of the office of the treasuryinspector general for tax administration may not be an employee of the internal revenue service (1) during the 2year period preceding the date of appointment to such position; or (2) during the 5year period following the date such individual ends service in such position (k)(1) in addition to the duties and responsibilities exercised by an inspector general of an establishment thetreasury inspector general for tax administration (a) shall have the duty to enforce criminal provisions under section 7608(b) of the internal revenue code of 198626 usc 7608(b); (b) in addition to the functions authorized under section 7608(b)(2) of such code may carry firearms; (c) shall be responsible for protecting the internal revenue service against external attempts to corrupt orthreaten employees of the internal revenue service but shall not be responsible for the conducting of backgroundchecks and the providing of physical security; and (d) may designate any employee in the office of the treasury inspector general for tax administration to enforcesuch laws and perform such functions referred to under subparagraphs (a) (b) and (c) (2)(a) in performing a law enforcement function under paragraph (1) the treasury inspector general for taxadministration shall report any reasonable grounds to believe there has been a violation of federal criminal law to theattorney general at an appropriate time as determined by the treasury inspector general for tax administration notwithstanding section 4(d) (b) in the administration of section 5(d) and subsection (g)(2) of this section the secretary of the treasury maytransmit the required report with respect to the treasury inspector general for tax administration at an appropriate timeas determined by the secretary if the problem abuse or deficiency relates to (i) the performance of a law enforcement function under paragraph (1); and (ii) sensitive information concerning matters under subsection (a)(1)(a) through (f) (3) nothing in this subsection shall be construed to affect the authority of any other person to carry out or enforceany provision specified in paragraph (1) (l)(1) the commissioner of internal revenue or the internal revenue service oversight board may request inwriting the treasury inspector general for tax administration to conduct an audit or investigation relating to theinternal revenue service if the treasury inspector general for tax administration determines not to conduct suchaudit or investigation the inspector general shall timely provide a written explanation for such determination to theperson making the request (2)(a) any final report of an audit conducted by the treasury inspector general for tax administration shall be timelysubmitted by the inspector general to the commissioner of internal revenue and the internal revenue serviceoversight board (b) the treasury inspector general for tax administration shall periodically submit to the commissioner and board alist of investigations for which a final report has been completed by the inspector general and shall provide a copy ofany such report upon request of the commissioner or board (c) this paragraph applies regardless of whether the applicable audit or investigation is requested under paragraph(1) (pub l 95452 8d formerly 8c as added pub l 100504 title i 102(f) oct 18 1988 102 stat 2518; renumbered 8d pub l 103204 23(a)(3) dec 17 1993 107 stat 2408; amended pub l 105206 title i 1103(b) (e)(1) (2) july 22 1998 112 stat 705 709) references in text the presidential protection assistance act of 1976 referred to in subsec (a)(1)(f) is pub l 94524 oct 17 1976 90 stat 2475 which enacted and amended notes set out under section 3056 of title 18 crimes and criminal procedure for complete classification of this act to the code see tables prior provisions a prior section 8d of the inspector general act of 1978 was renumbered section 8e by pub l 103204 amendments 1998subsec (a)(1) pub l 105206 1103(e)(2)(a)(i) inserted of the department of the treasury after inspector general in introductory provisions subsec (a)(2) pub l 105206 1103(e)(2)(a)(ii) inserted of the department of the treasury afterprohibit the inspector general subsec (a)(3) pub l 105206 1103(e)(2)(a)(iii) inserted of the department of the treasury afterinspector general in two places subsec (a)(4) pub l 105206 1103(b)(1) added par (4) subsec (b) pub l 105206 1103(e)(1) (2)(b) struck out and the internal audits and internalinvestigations performed by the office of assistant commissioner (inspection) of the internal revenueservice after united states secret service in first sentence and inserted of the department of thetreasury after inspector general in second sentence pub l 105206 1103(b)(2) designated existing provisions as par (1) and added pars (2) and (3) subsecs (c) (d) pub l 105206 1103(e)(2)(c) inserted of the department of the treasury afterinspector general wherever appearing subsec (e)(1) pub l 105206 1103(b)(3)(a) substituted treasury inspector general for taxadministration for inspector general subsec (e)(2) pub l 105206 1103(b)(3)(b) (c) redesignated subpar (c) as par (2) substitutedtreasury inspector general for tax administration for inspector general and struck out former par (2) introductory provisions and subpars (a) and (b) which required written notice to assistant commissioner(inspection) of inspector generals intent to access returns and return information that such noticeindicate specific returns or information being accessed contain certification of need for purposedescribed under section 6103(h)(1) of this title and identify those employees who may receive such returnsor information former subpar (d) redesignated par (3) subsec (e)(3) pub l 105206 1103(b)(3)(d) redesignated subpar (d) of par (2) as par (3) andsubstituted treasury inspector general for tax administration for inspector general subsec (f) pub l 105206 1103(b)(4) substituted inspector general of the department of thetreasury or the treasury inspector general for tax administration for inspector general subsec (g) pub l 105206 1103(b)(5) struck out subsec (g) which read as follows: notwithstanding section 4(d) in matters involving chapter 75 of the internal revenue code of 1986 theinspector general shall report expeditiously to the attorney general only offenses under section 7214 ofsuch code unless the inspector general obtains the consent of the commissioner of internal revenue toexercise additional reporting authority with respect to such chapter subsec (g)(1) pub l 105206 1103(b)(6)(a) (b) redesignated subsec (h) as (g)(1) and substitutedand the committees on government reform and oversight and ways and means of the house ofrepresentatives for and the committees on government operations and ways and means of thehouse of representatives subsec (g)(2) pub l 105206 1103(b)(6)(c) added par (2) subsecs (h) to (l) pub l 105206 1103(b)(7) added subsecs (h) to (l) former subsec (h) redesignated (g)(1) change of name committee on government operations of house of representatives treated as referring to committeeon government reform and oversight of house of representatives by section 1(a) of pub l 10414 setout as a note under section 21 of title 2 the congress committee on government reform and oversightof house of representatives changed to committee on government reform of house of representativesby house resolution no 5 one hundred sixth congress jan 6 1999 effective date section effective 180 days after oct 18 1988 see section 113 of pub l 100504 set out as aneffective date of 1988 amendment note under section 5 of pub l 95452 in this appendix 1 so in original 8e special provisions concerning the department of justice (a)(1) notwithstanding the last two sentences of section 3(a) the inspector general shall be under the authority direction and control of the attorney general with respect to audits or investigations or the issuance of subpenas which require access to sensitive information concerning (a) ongoing civil or criminal investigations or proceedings; (b) undercover operations; (c) the identity of confidential sources including protected witnesses; (d) intelligence or counterintelligence matters; or (e) other matters the disclosure of which would constitute a serious threat to national security (2) with respect to the information described under paragraph (1) the attorney general may prohibit the inspectorgeneral from carrying out or completing any audit or investigation or from issuing any subpena after such inspectorgeneral has decided to initiate carry out or complete such audit or investigation or to issue such subpena if theattorney general determines that such prohibition is necessary to prevent the disclosure of any information describedunder paragraph (1) or to prevent the significant impairment to the national interests of the united states (3) if the attorney general exercises any power under paragraph (1) or (2) the attorney general shall notify theinspector general in writing stating the reasons for such exercise within 30 days after receipt of any such notice the inspector general shall transmit a copy of such notice to the committees on governmental affairs and judiciary of thesenate and the committees on government operations and judiciary of the house of representatives and to otherappropriate committees or subcommittees of the congress (b) in carrying out the duties and responsibilities specified in this act the inspector general of the department ofjustice (1) may initiate conduct and supervise such audits and investigations in the department of justice as theinspector general considers appropriate; (2) shall give particular regard to the activities of the counsel office of professional responsibility of thedepartment and the audit internal investigative and inspection units outside the office of inspector general with aview toward avoiding duplication and insuring effective coordination and cooperation; and (3) shall refer to the counsel office of professional responsibility of the department for investigation informationor allegations relating to the conduct of an officer or employee of the department of justice employed in an attorney criminal investigative or law enforcement position that is or may be a violation of law regulation or order of thedepartment or any other applicable standard of conduct except that no such referral shall be made if the officer oremployee is employed in the office of professional responsibility of the department (c) any report required to be transmitted by the attorney general to the appropriate committees or subcommittees ofthe congress under section 5(d) shall also be transmitted within the sevenday period specified under such section tothe committees on the judiciary and governmental affairs of the senate and the committees on the judiciary andgovernment operations of the house of representatives (pub l 95452 8e formerly 8d as added pub l 100504 title i 102(f) oct 18 1988 102 stat 2520; renumbered 8e pub l 103204 23(a)(3) dec 17 1993 107 stat 2408) prior provisions a prior section 8e of the inspector general act of 1978 relating to special provisions concerning thecorporation for national and community service was renumbered section 8f by pub l 103204 another prior section 8e of the inspector general act of 1978 relating to requirements for federalentities and designated federal entities was successively renumbered section 8f by pub l 10382 andsection 8g by pub l 103204 change of name committee on government operations of house of representatives treated as referring to committeeon government reform and oversight of house of representatives by section 1(a) of pub l 10414 setout as a note under section 21 of title 2 the congress committee on government reform and oversightof house of representatives changed to committee on government reform of house of representativesby house resolution no 5 one hundred sixth congress jan 6 1999 effective date section effective 180 days after oct 18 1988 see section 113 of pub l 100504 set out as aneffective date of 1988 amendment note under section 5 of pub l 95452 in this appendix transfer of 20 investigation positions within department of justice section 102(h) of pub l 100504 provided that: no later than 90 days after the date of appointment ofthe inspector general of the department of justice the inspector general shall designate 20 fulltimeinvestigation positions which the attorney general may transfer from the office of inspector general ofthe department of justice to the office of professional responsibility of the department of justice for theperformance of functions described under section 8d(b)(3) now 8e(b)(3) of the inspector general act of1978 subsec (b)(3) of this section any personnel who are transferred pursuant to this subsection andwho at the time of being so transferred are protected from reduction in classification or compensationunder section 9(c) of such act section 9(c) of pub l 95452 set out in this appendix shall continue to beso protected for 1 year after the date of transfer pursuant to this subsection 8f special provisions concerning the corporation for national and communityservice (a) notwithstanding the provisions of paragraphs (7) and (8) of section 6(a) it is within the exclusive jurisdiction ofthe inspector general of the corporation for national and community service to (1) appoint and determine the compensation of such officers and employees in accordance with section 195(b) 1of the national and community service trust act of 1993; and (2) procure the temporary and intermittent services of and compensate such experts and consultants inaccordance with section 3109(b) of title 5 united states code as may be necessary to carry out the functions powers and duties of the inspector general (b) no later than the date on which the chief executive officer of the corporation for national and communityservice transmits any report to the congress under subsection (a) or (b) of section 5 the chief executive officer shalltransmit such report to the board of directors of such corporation (c) no later than the date on which the chief executive officer of the corporation for national and communityservice transmits a report described under section 5(b) to the board of directors as provided under subsection (b) ofthis section the chief executive officer shall also transmit any audit report which is described in the statement requiredunder section 5(b)(4) to the board of directors all such audit reports shall be placed on the agenda for review at thenext scheduled meeting of the board of directors following such transmittal the chief executive officer of thecorporation shall be present at such meeting to provide any information relating to such audit reports (d) no later than the date on which the inspector general of the corporation for national and community servicereports a problem abuse or deficiency under section 5(d) to the chief executive officer of the corporation the chiefexecutive officer shall report such problem abuse or deficiency to the board of directors (pub l 95452 8f formerly 8e as added pub l 10382 title ii 202(g)(1) sept 21 1993 107 stat 889; renumbered 8f pub l 103204 23(a)(3) dec 17 1993 107 stat 2408) references in text section 195(b) of the national and community service trust act of 1993 referred to in subsec (a)(1) probably means section 195(b) of the national and community service act of 1990 pub l 101610 which was enacted by section 202(a) of the national and community service trust act of 1993 pub l 10382 and is classified to section 12651f(b) of title 42 the public health and welfare codification pub l 103204 23(a)(4) dec 17 1993 107 stat 2408 which directed the amendment of section 8f(a) (2) by striking out the federal deposit insurance corporation could not be executed to this sectionbecause the quoted language does not appear however the amendment was executed to section 8g(a) (2) of the inspector general act of 1978 relating to requirements for federal entities and designatedfederal entities to reflect the probable intent of congress and the successive renumbering of that sectionas section 8f by pub l 10382 and as section 8g by pub l 103204 prior provisions a prior section 8f of the inspector general act of 1978 relating to requirements for federal entities anddesignated federal entities was renumbered section 8g by pub l 103204 another prior section 8f of the inspector general act of 1978 relating to rule of construction of specialprovisions was renumbered section 8i effective date section effective oct 1 1993 see section 202(i) of pub l 10382 set out as a note under section 12651of title 42 the public health and welfare section referred to in other sections this section is referred to in title 42 sections 12651b 12651d 12651f 1 see references in text note below 8g requirements for federal entities and designated federal entities (a) notwithstanding section 11 of this act as used in this section (1) the term federal entity means any government corporation (within the meaning of section 103(1) of title 5 united states code) any government controlled corporation (within the meaning of section 103(2) of such title) orany other entity in the executive branch of the government or any independent regulatory agency but does notinclude (a) an establishment (as defined under section 11(2) of this act) or part of an establishment; (b) a designated federal entity (as defined under paragraph (2) of this subsection) or part of a designatedfederal entity; (c) the executive office of the president; (d) the central intelligence agency; (e) the general accounting office; or (f) any entity in the judicial or legislative branches of the government including the administrative office of theunited states courts and the architect of the capitol and any activities under the direction of the architect of thecapitol; (2) the term designated federal entity means amtrak the appalachian regional commission the board ofgovernors of the federal reserve system the board for international broadcasting the commodity futures tradingcommission the consumer product safety commission the corporation for public broadcasting the denalicommission the equal employment opportunity commission the farm credit administration the federalcommunications commission the federal election commission the federal housing finance board the federallabor relations authority the federal maritime commission the federal trade commission the legal servicescorporation the national archives and records administration the national credit union administration thenational endowment for the arts the national endowment for the humanities the national labor relations board the national science foundation the panama canal commission the peace corps the pension benefit guarantycorporation the securities and exchange commission the smithsonian institution the tennessee valley authority the united states international trade commission and the united states postal service; (3) the term head of the federal entity means any person or persons designated by statute as the head of afederal entity and if no such designation exists the chief policymaking officer or board of a federal entity asidentified in the list published pursuant to subsection (h)(1) of this section; (4) the term head of the designated federal entity means any person or persons designated by statute as thehead of a designated federal entity and if no such designation exists the chief policymaking officer or board of adesignated federal entity as identified in the list published pursuant to subsection (h)(1) of this section except that (a) with respect to the national science foundation such term means the national science board; and (b) with respect to the united states postal service such term means the governors (within the meaning ofsection 102(3) of title 39 united states code); (5) the term office of inspector general means an office of inspector general of a designated federal entity; and (6) the term inspector general means an inspector general of a designated federal entity (b) no later than 180 days after the date of the enactment of this section oct 18 1988 there shall be establishedand maintained in each designated federal entity an office of inspector general the head of the designated federalentity shall transfer to such office the offices units or other components and the functions powers or duties thereof that such head determines are properly related to the functions of the office of inspector general and would if sotransferred further the purposes of this section there shall not be transferred to such office any program operatingresponsibilities (c) except as provided under subsection (f) of this section the inspector general shall be appointed by the head ofthe designated federal entity in accordance with the applicable laws and regulations governing appointments withinthe designated federal entity (d) each inspector general shall report to and be under the general supervision of the head of the designatedfederal entity but shall not report to or be subject to supervision by any other officer or employee of such designatedfederal entity the head of the designated federal entity shall not prevent or prohibit the inspector general frominitiating carrying out or completing any audit or investigation or from issuing any subpena during the course of anyaudit or investigation (e) if an inspector general is removed from office or is transferred to another position or location within a designatedfederal entity the head of the designated federal entity shall promptly communicate in writing the reasons for anysuch removal or transfer to both houses of the congress (f)(1) for purposes of carrying out subsection (c) with respect to the united states postal service the appointmentprovisions of section 202(e) of title 39 united states code shall be applied (2) in carrying out the duties and responsibilities specified in this act the inspector general of the united statespostal service (hereinafter in this subsection referred to as the inspector general) shall have oversight responsibilityfor all activities of the postal inspection service including any internal investigation performed by the postal inspectionservice the chief postal inspector shall promptly report the significant activities being carried out by the postalinspection service to such inspector general (3)(a)(i) 1 notwithstanding subsection (d) the inspector general shall be under the authority direction and control ofthe governors with respect to audits or investigations or the issuance of subpoenas which require access to sensitiveinformation concerning (i) ongoing civil or criminal investigations or proceedings; (ii) undercover operations; (iii) the identity of confidential sources including protected witnesses; (iv) intelligence or counterintelligence matters; or (v) other matters the disclosure of which would constitute a serious threat to national security (ii) with respect to the information described under clause (i) the governors may prohibit the inspector general fromcarrying out or completing any audit or investigation or from issuing any subpoena after such inspector general hasdecided to initiate carry out or complete such audit or investigation or to issue such subpoena if the governors determine that such prohibition is necessary to prevent the disclosure of any information described under clause (i) orto prevent the significant impairment to the national interests of the united states (iii) if the governors exercise any power under clause (i) or (ii) the governors shall notify the inspector general inwriting stating the reasons for such exercise within 30 days after receipt of any such notice the inspector generalshall transmit a copy of such notice to the committee on governmental affairs of the senate and the committee ongovernment reform and oversight of the house of representatives and to other appropriate committees orsubcommittees of the congress (b) in carrying out the duties and responsibilities specified in this act the inspector general (i) may initiate conduct and supervise such audits and investigations in the united states postal service as theinspector general considers appropriate; and (ii) shall give particular regard to the activities of the postal inspection service with a view toward avoidingduplication and insuring effective coordination and cooperation (c) any report required to be transmitted by the governors to the appropriate committees or subcommittees of thecongress under section 5(d) shall also be transmitted within the sevenday period specified under such section to thecommittee on governmental affairs of the senate and the committee on government reform and oversight of thehouse of representatives (3) 1 nothing in this act shall restrict eliminate or otherwise adversely affect any of the rights privileges or benefitsof either employees of the united states postal service or labor organizations representing employees of the unitedstates postal service under chapter 12 of title 39 united states code the national labor relations act anyhandbook or manual affecting employee labor relations with the united states postal service or any collectivebargaining agreement (4) as used in this subsection the term governors has the meaning given such term by section 102(3) of title 39 united states code (g)(1) sections 4 5 6 (other than subsections (a)(7) and (a)(8) thereof) and 7 of this act shall apply to eachinspector general and office of inspector general of a designated federal entity and such sections shall be applied toeach designated federal entity and head of the designated federal entity (as defined under subsection (a)) bysubstituting (a) designated federal entity for establishment; and (b) head of the designated federal entity for head of the establishment (2) in addition to the other authorities specified in this act an inspector general is authorized to select appoint andemploy such officers and employees as may be necessary for carrying out the functions powers and duties of theoffice of inspector general and to obtain the temporary or intermittent services of experts or consultants or anorganization thereof subject to the applicable laws and regulations that govern such selections appointments andemployment and the obtaining of such services within the designated federal entity (3) notwithstanding the last sentence of subsection (d) of this section the provisions of subsection (a) of section 8c(other than the provisions of subparagraphs (a) (b) (c) and (e) of subsection (a)(1)) shall apply to the inspectorgeneral of the board of governors of the federal reserve system and the chairman of the board of governors of thefederal reserve system in the same manner as such provisions apply to the inspector general of the department ofthe treasury and the secretary of the treasury respectively (h)(1) no later than april 30 1989 and annually thereafter the director of the office of management and budget after consultation with the comptroller general of the united states shall publish in the federal register a list of thefederal entities and designated federal entities and the head of each such entity (as defined under subsection (a) ofthis section) (2) beginning on october 31 1989 and on october 31 of each succeeding calendar year the head of each federalentity (as defined under subsection (a) of this section) shall prepare and transmit to the director of the office ofmanagement and budget and to each house of the congress a report which (a) states whether there has been established in the federal entity an office that meets the requirements of thissection; (b) specifies the actions taken by the federal entity otherwise to ensure that audits are conducted of its programsand operations in accordance with the standards for audit of governmental organizations programs activities andfunctions issued by the comptroller general of the united states and includes a list of each audit report completedby a federal or nonfederal auditor during the reporting period and a summary of any particularly significantfindings; and (c) summarizes any matters relating to the personnel programs and operations of the federal entity referred toprosecutive authorities including a summary description of any preliminary investigation conducted by or at therequest of the federal entity concerning these matters and the prosecutions and convictions which have resulted (pub l 95452 8g formerly 8e as added pub l 100504 title i 104(a) oct 18 1988 102 stat 2522; amended pub l 10173 title vii 702(c) aug 9 1989 103 stat 415; renumbered 8f and amended pub l 103 82 title ii 202(g)(1) (2)(a) sept 21 1993 107 stat 889 890; renumbered 8g and amended pub l 103204 23(a)(3) (4) dec 17 1993 107 stat 2408; pub l 10488 title iii 319 dec 29 1995 109 stat 949; pub l 104 208 div a title i 101(f) title vi 662(b)(1) (2) sept 30 1996 110 stat 3009314 3009379; pub l 105134 title iv 409(a)(1) dec 2 1997 111 stat 2586; pub l 105277 div c title iii 306(h) as added pub l 10631 title i 105(a)(5) may 21 1999 113 stat 63) amendment of subsection (a)(2) pub l 105134 title iv 409(a) dec 2 1997 111 stat 2586 provided that effective at beginning of first fiscal yearafter fiscal year for which amtrak receives no federal subsidy subsection (a)(2) of this section is amended by strikingamtrak references in text the national labor relations act referred to in subsec (f)(3) is act july 5 1935 ch 372 49 stat 449 as amended which is classified generally to subchapter ii (151 et seq) of chapter 7 of title 29 labor forcomplete classification of this act to the code see section 167 of title 29 and tables prior provisions a prior section 8g of the inspector general act of 1978 was renumbered section 8i amendments 1998subsec (a)(2) pub l 105277 306(h) as added by pub l 10631 inserted the denalicommission after the corporation for public broadcasting 1996subsec (a)(4) pub l 104208 101(f) title vi 662(b)(1) substituted except that andsubpars (a) and (b) for except that with respect to the national science foundation such term meansthe national science board; subsec (f) pub l 104208 101(f) title vi 662(b)(2) amended subsec (f) generally prior toamendment subsec (f) read as follows: (1) the chief postal inspector of the united states postal service shall also hold the position ofinspector general of the united states postal service and for purposes of this section shall report to and be under the general supervision of the postmaster general of the united states postal service the postmaster general in consultation with the governors of the united states postal service shallappoint the chief postal inspector the postmaster general with the concurrence of the governors of theunited states postal service shall have power to remove the chief postal inspector or transfer the chiefpostal inspector to another position or location within the united states postal service if the chief postalinspector is removed or transferred in accordance with this subsection the postmaster general shallpromptly notify both houses of the congress in writing of the reasons for such removal or transfer (2) for purposes of paragraph (1) the term governors has the same meaning as such term is definedunder section 102(3) of title 39 united states code 1995subsec (a)(2) pub l 10488 struck out the interstate commerce commission after federaltrade commission 1993subsec (a)(2) pub l 103204 23(a)(4) which directed the amendment of section 8f(a)(2) bystriking the federal deposit insurance corporation was executed by striking the quoted language as itappeared after federal communications commission in subsec (a)(2) of this section to reflect theprobable intent of congress and the successive renumbering of this section as section 8f of theinspector general act of 1978 by pub l 10382 and as section 8g by pub l 103204 see codificationnote set out under section 8f of the inspector general act of 1978 in this appendix pub l 10382 202(g)(2)(a) struck out action before amtrak 1989subsec (a)(2) pub l 10173 substituted federal housing finance board for federal homeloan bank board change of name committee on government reform and oversight of house of representatives changed to committeeon government reform of house of representatives by house resolution no 5 one hundred sixthcongress jan 6 1999 effective date of 1997 amendment section 409(a)(2) of pub l 105134 provided that: the amendment made by paragraph (1) amendingthis section shall take effect at the beginning of the first fiscal year after a fiscal year for which amtrakreceives no federal subsidy effective date of 1995 amendment amendment by pub l 10488 effective jan 1 1996 see section 2 of pub l 10488 set out as aneffective date note under section 701 of title 49 transportation effective date of 1993 amendment section 202(g)(2)(b) of pub l 10382 provided that: this paragraph amending this section shall takeeffect on the effective date of section 203(c)(2) section 203(c)(2) of pub l 10382 is effective 18months after sept 21 1993 or on such earlier date as the president shall determine to be appropriateand announce by proclamation in the federal register see section 203(d) of pub l 10382 set out as anote under section 12651 of title 42 the public health and welfare effective date section effective 180 days after oct 18 1988 see section 113 of pub l 100504 set out as aneffective date of 1988 amendment note under section 5 of pub l 95452 in this appendix amtrak not federal entity; federal subsidy section 409(b) (c) of pub l 105134 provided that: (b) amtrak not federal entityamtrak shall not be considered a federal entity for purposes of theinspector general act of 1978 pub l 95452 set out in this appendix the preceding sentence shallapply for any fiscal year for which amtrak receives no federal subsidy (c) federal subsidy (1) assessmentin any fiscal year for which amtrak requests federal assistance the inspectorgeneral of the department of transportation shall review amtraks operations and conduct anassessment similar to the assessment required by section 202(a) pub l 105134 49 usc 24101 note the inspector general shall report the results of the review and assessment to (a) the president of amtrak; (b) the secretary of transportation; (c) the united states senate committee on appropriations; (d) the united states senate committee on commerce science and transportation; (e) the united states house of representatives committee on appropriations; and (f) the united states house of representatives committee on transportation andinfrastructure (2) reportthe report shall be submitted to the extent practicable before any such committeereports legislation authorizing or appropriating funds for amtrak for capital acquisition development oroperating expenses (3) special effective datethis subsection takes effect 1 year after the date of enactment of thisact dec 2 1997 report on implementation section 111 of pub l 100504 directed the head of each designated federal entity (as defined undersubsec (a)(2) of this section) to submit on oct 31 1989 to director of office of management andbudget and to each house of congress a report on status of implementation by that entity of therequirements of section 8e of the inspector general act of 1978 section referred to in other sections this section is referred to in title 39 sections 202 1003; title 41 section 254d; title 42 section 8262f 1 so in original two pars (3) have been enacted 8h additional provisions with respect to inspectors general of the intelligencecommunity (a)(1)(a) an employee of the defense intelligence agency the national imagery and mapping agency the nationalreconnaissance office or the national security agency or of a contractor of any of those agencies who intends toreport to congress a complaint or information with respect to an urgent concern may report the complaint orinformation to the inspector general of the department of defense (or designee) (b) an employee of the federal bureau of investigation or of a contractor of the bureau who intends to report tocongress a complaint or information with respect to an urgent concern may report the complaint or information to theinspector general of the department of justice (or designee) (c) any other employee of or contractor to an executive agency or element or unit thereof determined by thepresident under section 2302(a)(2)(c)(ii) of title 5 united states code to have as its principal function the conduct offoreign intelligence or counterintelligence activities who intends to report to congress a complaint or information withrespect to an urgent concern may report the complaint or information to the appropriate inspector general (ordesignee) under this act or section 17 of the central intelligence agency act of 1949 50 usc 403q (2) if a designee of an inspector general under this section receives a complaint or information of an employee withrespect to an urgent concern that designee shall report the complaint or information to the inspector general within 7calendar days of receipt (b) not later than the end of the 14calendar day period beginning on the date of receipt of an employee complaint orinformation under subsection (a) the inspector general shall determine whether the complaint or information appearscredible if the inspector general determines that the complaint or information appears credible the inspector generalshall before the end of such period transmit the complaint or information to the head of the establishment (c) upon receipt of a transmittal from the inspector general under subsection (b) the head of the establishmentshall within 7 calendar days of such receipt forward such transmittal to the intelligence committees together with anycomments the head of the establishment considers appropriate (d)(1) if the inspector general does not transmit or does not transmit in an accurate form the complaint orinformation described in subsection (b) the employee (subject to paragraph (2)) may submit the complaint orinformation to congress by contacting either or both of the intelligence committees directly (2) the employee may contact the intelligence committees directly as described in paragraph (1) only if theemployee (a) before making such a contact furnishes to the head of the establishment through the inspector general astatement of the employees complaint or information and notice of the employees intent to contact the intelligencecommittees directly; and (b) obtains and follows from the head of the establishment through the inspector general direction on how tocontact the intelligence committees in accordance with appropriate security practices (3) a member or employee of one of the intelligence committees who receives a complaint or information underparagraph (1) does so in that member or employees official capacity as a member or employee of that committee (e) the inspector general shall notify an employee who reports a complaint or information under this section of eachaction taken under this section with respect to the complaint or information such notice shall be provided not later than3 days after any such action is taken (f) an action taken by the head of an establishment or an inspector general under this section shall not be subject tojudicial review (g) in this section: (1) the term urgent concern means any of the following: (a) a serious or flagrant problem abuse violation of law or executive order or deficiency relating to the funding administration or operations of an intelligence activity involving classified information but does not includedifferences of opinions concerning public policy matters (b) a false statement to congress or a willful withholding from congress on an issue of material fact relating tothe funding administration or operation of an intelligence activity (c) an action including a personnel action described in section 2302(a)(2)(a) of title 5 united states code constituting reprisal or threat of reprisal prohibited under section 7(c) in response to an employees reporting anurgent concern in accordance with this section (2) the term intelligence committees means the permanent select committee on intelligence of the house ofrepresentatives and the select committee on intelligence of the senate (pub l 95452 8h as added pub l 105272 title vii 702(b)(1) oct 20 1998 112 stat 2415) prior provisions a prior section 8h of the inspector general act of 1978 was renumbered section 8i congressional findings pub l 105272 title vii 701(b) oct 20 1998 112 stat 2413 provided that: the congress finds that (1) national security is a shared responsibility requiring joint efforts and mutual respect bycongress and the president; (2) the principles of comity between the branches of government apply to the handling of nationalsecurity information; (3) congress as a coequal branch of government is empowered by the constitution to serve asa check on the executive branch; in that capacity it has a need to know of allegations of wrongdoingwithin the executive branch including allegations of wrongdoing in the intelligence community; (4) no basis in law exists for requiring prior authorization of disclosures to the intelligencecommittees of congress by employees of the executive branch of classified information aboutwrongdoing within the intelligence community; (5) the risk of reprisal perceived by employees and contractors of the intelligence community forreporting serious or flagrant problems to congress may have impaired the flow of information neededby the intelligence committees to carry out oversight responsibilities; and (6) to encourage such reporting an additional procedure should be established that provides ameans for such employees and contractors to report to congress while safeguarding the classifiedinformation involved in such reporting 8i rule of construction of special provisions the special provisions under section 8 8a 8b 8c 8d 8e 8f or 8h of this act relate only to the establishmentnamed in such section and no inference shall be drawn from the presence or absence of a provision in any suchsection with respect to an establishment not named in such section or with respect to a designated federal entity asdefined under section 8g(a) (pub l 95452 8i formerly 8f as added pub l 100504 title i 105 oct 18 1988 102 stat 2525; renumbered 8g and amended pub l 10382 title ii 202(g)(1) (5)(b) sept 21 1993 107 stat 889 890; renumbered 8h pub l 104208 div a title i 101(f) title vi 662(b)(3) sept 30 1996 110 stat 3009314 3009380; pub l 105206 title i 1103(e)(3) july 22 1998 112 stat 709; renumbered 8i and amended pub l 105272 title vii 702(b) oct 20 1998 112 stat 2415) codification pub l 105206 1103(e)(3)(a) which directed that this section be renumbered as 8h could not beexecuted because of a prior renumbering by pub l 104208 amendments 1998pub l 105272 702(b)(2) which directed the amendment of this section by substituting 8e or8h for or 8e was executed by substituting 8f or 8h for or 8f to reflect the probable intent ofcongress and the amendment by pub l 105206 1103(e)(3)(b) see below pub l 105206 1103(e)(3)(c) substituted section 8g(a) for section 8f(a) pub l 105206 1103(e)(3)(b) substituted 8e or 8f for or 8e 1993pub l 10382 202(g)(5)(b) substituted 8d or 8e for or 8d and section 8f(a) for section8e(a) effective date of 1993 amendment amendment by section 202(g)(5)(b) of pub l 10382 effective oct 1 1993 see section 202(i) of pub l 10382 set out as an effective date note under section 12651 of title 42 the public health and welfare effective date section effective 180 days after oct 18 1988 see section 113 of pub l 100504 set out as aneffective date of 1988 amendment note under section 5 of pub l 95452 in this appendix 9 transfer of functions (a) there shall be transferred (1) to the office of inspector general (a) of the department of agriculture the offices of that department referred to as the office of investigation andthe office of audit; (b) of the department of commerce the offices of that department referred to as the office of audits and theinvestigations and inspections staff and that portion of the office referred to as the office of investigations andsecurity which has responsibility for investigation of alleged criminal violations and program abuse; (c) of the department of defense the offices of that department referred to as the defense audit service andthe office of inspector general defense logistics agency and that portion of the office of that departmentreferred to as the defense investigative service which has responsibility for the investigation of alleged criminalviolations; (d) of the department of education all functions of the inspector general of health education and welfare orof the office of inspector general of health education and welfare relating to functions transferred by section301 of the department of education organization act 20 usc 3441; (e) of the department of energy the office of inspector general (as established by section 208 of thedepartment of energy organization act); (f) of the department of health and human services the office of inspector general (as established by title ii ofpublic law 94505); (g) of the department of housing and urban development the office of that department referred to as theoffice of inspector general; (h) of the department of the interior the office of that department referred to as the office of audit andinvestigation; (i) of the department of justice the offices of that department referred to as (i) the audit staff justicemanagement division (ii) the policy and procedures branch office of the comptroller immigration andnaturalization service the office of professional responsibility immigration and naturalization service and theoffice of program inspections immigration and naturalization service (iii) the office of internal inspection united states marshals service (iv) the financial audit section office of financial management bureau ofprisons and the office of inspections bureau of prisons and (v) from the drug enforcement administration thatportion of the office of inspections which is engaged in internal audit activities and that portion of the office ofplanning and evaluation which is engaged in program review activities; (j) of the department of labor the office of that department referred to as the office of special investigations; (k) of the department of transportation the offices of that department referred to as the office of investigationsand security and the office of audit of the department the offices of investigations and security federalaviation administration and external audit divisions federal aviation administration the investigationsdivision and the external audit division of the office of program review and investigation federal highwayadministration and the office of program audits urban mass transportation administration; (l)(i) of the department of the treasury the office of that department referred to as the office of inspectorgeneral and notwithstanding any other provision of law that portion of each of the offices of that departmentreferred to as the office of internal affairs bureau of alcohol tobacco and firearms the office of internalaffairs united states customs service and the office of inspections united states secret service which isengaged in internal audit activities; and (ii) of the treasury inspector general for tax administration effective 180 days after the date of the enactmentof the internal revenue service restructuring and reform act of 1998 july 22 1998 the office of chiefinspector of the internal revenue service; (m) of the environmental protection agency the offices of that agency referred to as the office of audit and thesecurity and inspection division; (n) of the federal emergency management agency the office of that agency referred to as the office ofinspector general; (o) of the general services administration the offices of that agency referred to as the office of audits and theoffice of investigations; (p) of the national aeronautics and space administration the offices of that agency referred to as themanagement audit office and the office of inspections and security; (q) of the nuclear regulatory commission the office of that commission referred to as the office of inspectorand auditor; (r) of the office of personnel management the offices of that agency referred to as the office of inspectorgeneral the insurance audits division retirement and insurance group and the analysis and evaluationdivision administration group; (s) of the railroad retirement board the office of inspector general (as established by section 23 of therailroad retirement act of 1974); (t) of the small business administration the office of that agency referred to as the office of audits andinvestigations; (u) of the veterans administration the offices of that agency referred to as the office of audits and the officeof investigations; and 1 (v) of the corporation for national and community service the office of inspector general of action; 1 (w) of the social security administration the functions of the inspector general of the department of health andhuman services which are transferred to the social security administration by the social security independenceand program improvements act of 1994 (other than functions performed pursuant to section 105(a)(2) of suchact) except that such transfers shall be made in accordance with the provisions of such act and shall not besubject to subsections (b) through (d) of this section; and (2) such other offices or agencies or functions powers or duties thereof as the head of the establishmentinvolved may determine are properly related to the functions of the office and would if so transferred further thepurposes of this act except that there shall not be transferred to an inspector general under paragraph (2) program operatingresponsibilities (b) the personnel assets liabilities contracts property records and unexpended balances of appropriations authorizations allocations and other funds employed held used arising from available or to be made available ofany office or agency the functions powers and duties of which are transferred under subsection (a) are herebytransferred to the applicable office of inspector general (c) personnel transferred pursuant to subsection (b) shall be transferred in accordance with applicable laws andregulations relating to the transfer of functions except that the classification and compensation of such personnel shallnot be reduced for one year after such transfer (d) in any case where all the functions powers and duties of any office or agency are transferred pursuant to thissubsection such office or agency shall lapse any person who on the effective date of this act oct 1 1978 held aposition compensated in accordance with the general schedule and who without a break in service is appointed inan office of inspector general to a position having duties comparable to those performed immediately preceding suchappointment shall continue to be compensated in the new position at not less than the rate provided for the previousposition for the duration of service in the new position (pub l 95452 9 oct 12 1978 92 stat 1107; pub l 9688 title v 508(n)(2) oct 17 1979 93 stat 694; pub l 97252 title xi 1117(a)(2) (3) sept 8 1982 96 stat 750; pub l 100504 title i 102(d) oct 18 1988 102stat 2516; pub l 10382 title ii 202(g)(3)(a) sept 21 1993 107 stat 890; pub l 103296 title i 108(l)(1) aug 15 1994 108 stat 1488; pub l 105206 title i 1103(c)(1) july 22 1998 112 stat 708) references in text section 208 of the department of energy organization act referred to in subsec (a)(1)(e) is section208 of pub l 9591 title ii aug 4 1977 91 stat 575 as amended which was classified to section 7138 oftitle 42 the public health and welfare and was repealed by pub l 100504 title i 102(e)(1)(a) oct 18 1988 102 stat 2517 title ii of public law 94505 referred to in subsec (a)(1)(f) is title ii of pub l 94505 oct 15 1976 90stat 2429 which was classified generally to sections 3521 to 3527 of title 42 and was repealed by pub l 100504 title i 102(e)(2) oct 18 1988 102 stat 2517 section 23 of the railroad retirement act of 1974 referred to in subsec (a)(1)(s) is section 23 of actaug 29 1935 ch 812 as added which was classified to section 231v of title 45 railroads and wasrepealed by pub l 100504 title i 102(e)(3) oct 18 1988 102 stat 2517 the social security independence and program improvements act of 1994 referred to in subsec (a) (1)(w) is pub l 103296 aug 15 1995 108 stat 1464 section 105(a)(2) of the act is set out as a noteunder section 901 of title 42 the public health and welfare for complete classification of this act to thecode see short title of 1994 amendment note set out under section 1305 of title 42 and tables amendments 1998subsec (a)(1)(l) pub l 105206 designated existing provisions as cl (i) inserted and at end and added cl (ii) 1994subsec (a)(1)(w) pub l 103296 added subpar (w) 1993subsec (a)(1)(v) pub l 10382 added subpar (v) 1988subsec (a)(1)(e) (f) pub l 100504 102(d)(7) added subpars (e) and (f) former subpars (e) and (f) redesignated (g) and (h) respectively subsec (a)(1)(g) (h) pub l 100504 102(d)(2) redesignated subpars (e) and (f) as (g) and (h) respectively former subpars (g) and (h) redesignated (j) and (k) respectively subsec (a)(1)(i) pub l 100504 102(d)(1) (8) added subpar (i) and struck out former subpar (i) which provided for transfer to office of inspector general of community services administration officesof that agency referred to as inspections division external audit division and internal audit division subsec (a)(1)(j) (k) pub l 100504 102(d)(3) redesignated subpars (g) and (h) as (j) and (k) respectively former subpars (j) and (k) redesignated (m) and (o) respectively subsec (a)(1)(l) pub l 100504 102(d)(9) added subpar (l) former subpar (l) redesignated (p) subsec (a)(1)(m) pub l 100504 102(d)(4) redesignated subpar (j) as (m) former subpar (m) redesignated (t) subsec (a)(1)(n) pub l 100504 102(d)(10) added subpar (n) former subpar (n) redesignated(u) subsec (a)(1)(o) (p) pub l 100504 102(d)(5) redesignated subpars (k) and (l) as (o) and (p) respectively subsec (a)(1)(q) to (s) pub l 100504 102(d)(11) added subpars (q) to (s) subsec (a)(1)(t) (u) pub l 100504 102(d)(6) redesignated subpars (m) and (n) as (t) and (u) respectively 1982subsec (a)(1) pub l 97252 added subpar (c) and redesignated former subpars (c) to (m) as(d) to (n) respectively 1979subsec (a)(1) pub l 9688 added subpar (c) and redesignated former subpars (c) to (l) as(d) to (m) respectively change of name reference to urban mass transportation administration deemed to refer to federal transitadministration pursuant to section 3004(b) of pub l 102240 set out as a note under section 107 of title 49 transportation reference to veterans administration deemed to refer to department of veterans affairs pursuant tosection 10 of pub l 100527 set out as a department of veterans affairs act note under section 301 of title38 veterans benefits effective date of 1994 amendment amendment by pub l 103296 effective mar 31 1995 see section 110(a) of pub l 103296 set out asa note under section 401 of title 42 the public health and welfare effective date of 1993 amendment section 202(g)(3)(b) of pub l 10382 provided that: this paragraph amending this section shall takeeffect on the effective date of section 203(c)(2) section 203(c)(2) of pub l 10382 is effective 18months after sept 21 1993 or on such earlier date as the president shall determine to be appropriateand announce by proclamation in the federal register see section 203(d) of pub l 10382 set out as anote under section 12651 of title 42 the public health and welfare effective date of 1988 amendment amendment by pub l 100504 effective 180 days after oct 18 1988 see section 113 of pub l 100 504 set out as a note under section 5 of pub l 95452 in this appendix effective date of 1979 amendment amendment by pub l 9688 effective may 4 1980 with specified exceptions see section 601 of pub l 9688 set out as an effective date note under section 3401 of title 20 education termination of office of chief inspector pub l 105206 title i 1103(c)(2) july 22 1998 112 stat 708 provided that: effective upon thetransfer of functions under the amendment made by paragraph (1) amending this section the office ofchief inspector of the internal revenue service is terminated retention of certain internal audit personnel pub l 105206 title i 1103(c)(3) july 22 1998 112 stat 708 provided that: in making the transferunder the amendment made by paragraph (1) amending this section the commissioner of internalrevenue shall designate and retain an appropriate number (not in excess of 300) of internal audit full time equivalent employee positions necessary for management relating to the internal revenue service additional personnel transfers pub l 105206 title i 1103(c)(4) july 22 1998 112 stat 708 provided that: effective 180 days afterthe date of the enactment of this act july 22 1998 the secretary of the treasury shall transfer 21 full time equivalent positions from the office of the inspector general of the department of the treasury tothe office of the treasury inspector general for tax administration continuation of service of certain inspectors general section 102(e)(4) of pub l 100504 provided that: any individual who on the date of enactment of thisact oct 18 1988 is serving as the inspector general of the department of energy the department ofhealth and human services or the railroad retirement board shall continue to serve in such positionuntil such individual dies resigns or is removed from office in accordance with section 3(b) of theinspector general act of 1978 section 3(b) of pub l 95452 set out in this appendix transfer of audit personnel to inspector general department of defense section 1117(e) of pub l 97252 provided that: in addition to the positions transferred to the office ofthe inspector general of the department of defense pursuant to the amendments made by subsection(a) of this section amending sections 2(1) 9(a)(1) and 11(1) of this act the secretary of defense shalltransfer to the office of inspector general of the department of defense not less than one hundredadditional audit positions the inspector general of the department of defense shall fill such positionswith persons trained to perform contract audits section referred to in other sections this section is referred to in title 7 section 2270 1 so in original the word and at end of subpar (u) probably should appear at end of subpar (v) 10 conforming and technical amendments section amended sections 5315 and 5316 of title 5 government organization and employees and section 3522 oftitle 42 the public health and welfare which amendments have been executed to text 11 definitions as used in this act (1) the term head of the establishment means the secretary of agriculture commerce defense education energy health and human services housing and urban development the interior labor state transportation orthe treasury; the attorney general; the administrator of the agency for international development environmentalprotection general services national aeronautics and space small business or veterans affairs; the director ofthe federal emergency management agency or the office of personnel management; the chairman of the nuclearregulatory commission or the railroad retirement board; the chairperson of the thrift depositor protectionoversight board; the chief executive officer of the corporation for national and community service;; 1 theadministrator of the community development financial institutions fund; and 2 the chief executive officer of theresolution trust corporation; and 2 the chairperson of the federal deposit insurance corporation; or thecommissioner of social security social security administration; as the case may be; (2) the term establishment means the department of agriculture commerce defense education energy health and human services housing and urban development the interior justice labor state transportation orthe treasury; the agency for international development the community development financial institutions fund the environmental protection agency the federal emergency management agency the general servicesadministration the national aeronautics and space administration the nuclear regulatory commission the officeof personnel management the railroad retirement board the resolution trust corporation the federal depositinsurance corporation the small business administration the corporation for national and community service or 3the veterans administration or the social security administration; as the case may be; (3) the term inspector general means the inspector general of an establishment; (4) the term office means the office of inspector general of an establishment; and (5) the term federal agency means an agency as defined in section 552(e) 4 of title 5 (including anestablishment as defined in paragraph (2)) united states code but shall not be construed to include the generalaccounting office (pub l 95452 11 oct 12 1978 92 stat 1109; pub l 9688 title v 509(n)(3) (4) oct 17 1979 93 stat 695; pub l 97113 title vii 705(a)(2) dec 29 1981 95 stat 1544; pub l 97252 title xi 1117(a)(4) (5) sept 81982 96 stat 750; pub l 9993 title i 150(a)(2) aug 16 1985 99 stat 427; pub l 99399 title iv 412(a)(2) aug 27 1986 100 stat 867; pub l 100504 title i 102(c) oct 18 1988 102 stat 2515; pub l 100527 13(h) (2) (3) oct 5 1988 102 stat 2643; pub l 10173 title v 501(b)(1) aug 9 1989 103 stat 393; pub l 102233 title iii 315(a) dec 12 1991 105 stat 1772; pub l 10382 title ii 202(g)(4) sept 21 1993 107 stat 890; pub l 103204 23(a)(1) dec 17 1993 107 stat 2407; pub l 103296 title i 108(l)(2) aug 15 1994 108 stat 1489; pub l 103325 title i 118(a) sept 23 1994 108 stat 2188; pub l 104106 div d title xliii 4322(b)(1) (3) feb 10 1996 110 stat 677; pub l 105277 div g subdiv a title xiii 1314(b) oct 21 1998 112 stat 2681 776) references in text section 552(e) of title 5 referred to in par (5) was redesignated section 552(f) of title 5 by section 1802(b) of pub l 99570 codification amendment by pub l 100527 amended section as it existed prior to amendment by pub l 100504 see effective date of 1988 amendments note below amendments 1998par (1) pub l 105277 1314(b)(1) which directed the substitution of or the office ofpersonnel management for the office of personnel management the united states informationagency was executed by making the substitution for the office of personnel management or the unitedstates information agency to reflect the probable intent of congress par (2) pub l 105277 1314(b)(2) struck out the united states information agency after smallbusiness administration 1996par (1) pub l 104106 4322(b)(3) made technical correction to directory language of pub l 10173 501(b)(1)(a) see 1989 amendment note below par (2) pub l 104106 4322(b)(1) substituted community service for community service 1994par (1) pub l 103325 118(a)(1) inserted ; the administrator of the community developmentfinancial institutions fund; before and the chief executive officer of the resolution trust corporation pub l 103296 108(l)(2)(a) inserted ; or the commissioner of social security social securityadministration before ; as the case may be par (2) pub l 103325 118(a)(2) inserted the community development financial institutions fund after the agency for international development pub l 103296 108(l)(2)(b) inserted or the social security administration before ; as the casemay be 1993par (1) pub l 103204 23(a)(1)(a) inserted and the chairperson of the federal depositinsurance corporation; after resolution trust corporation; pub l 10382 202(g)(4)(a) inserted ; the chief executive officer of the corporation for national andcommunity service; after thrift depositor protection oversight board par (2) pub l 103204 23(a)(1)(b) inserted the federal deposit insurance corporation afterresolution trust corporation pub l 10382 202(g)(4)(b) inserted the corporation for national and community service afterunited states information agency 1991par (1) pub l 102233 substituted ; the chairperson of the thrift depositor protectionoversight board and the chief executive officer of the resolution trust corporation for the oversightboard and the board of directors of the resolution trust corporation 1989par (1) pub l 10173 501(b)(1)(a) as amended by pub l 104106 4322(b)(3) inserted theoversight board and the board of directors of the resolution trust corporation before ; as the casemay be; par (2) pub l 10173 501(b)(1)(b) inserted the resolution trust corporation after the railroadretirement board 1988pars (1) (2) pub l 100527 13(h)(2) (3) substituted transportation or veterans affairs foror transportation and or small business for small business or veterans affairs in par (1) andsubstituted transportation or veterans affairs for or transportation and or the united statesinformation agency for the united states information agency or the veterans administration in par (2) see codification note above pub l 100504 added pars (1) and (2) and struck out former pars (1) and (2) as amended by pub l 100527 which read as follows: (1) the term head of the establishment means the secretary of agriculture commerce defense education housing and urban development the interior labor state transportation or veteransaffairs or the administrator of the agency for international development community services environmental protection general services national aeronautics and space or small business or thedirector of the united states information agency as the case may be; (2) the term establishment means the department of agriculture commerce defense education housing and urban development the interior labor state transportation or veterans affairs or theagency for international development the community services administration the environmentalprotection agency the general services administration the national aeronautics and spaceadministration the small business administration or the united states information agency as the casemay be; 1986pars (1) (2) pub l 99399 inserted or the director of the united states information agency inpar (1) and the united states information agency in par (2) 1985pars (1) (2) pub l 9993 inserted state after labor 1982pars (1) (2) pub l 97252 inserted defense after commerce 1981pars (1) (2) pub l 97113 inserted the agency for international development afteradministrator of in par (1) and inserted the agency for international development aftertransportation or in par (2) 1979pars (1) (2) pub l 9688 inserted education after commerce change of name references to administrator of veterans affairs and to veterans administration deemed to refer tosecretary of veterans affairs and to department of veterans affairs respectively pursuant to section 10of pub l 100527 set out as a department of veterans affairs act note under section 301 of title 38 veterans benefits effective date of 1998 amendment amendment by pub l 105277 effective oct 1 1999 see section 1301 of pub l 105277 set out as aneffective date note under section 6531 of title 22 foreign relations and intercourse effective date of 1996 amendment section 4322(b)(3) of pub l 104106 provided that the amendment made by that section is effective asof aug 9 1989 and as if included in pub l 10173 as enacted effective date of 1993 amendment amendment by pub l 10382 effective oct 1 1993 see section 202(i) of pub l 10382 set out as aneffective date note under section 12651 of title 42 the public health and welfare effective date of 1991 amendment amendment by pub l 102233 effective feb 1 1992 see section 318 of pub l 102233 set out as anote under section 1441 of title 12 banks and banking effective date of 1988 amendments amendment by pub l 100527 effective mar 15 1989 see section 18(a) of pub l 100527 set out as adepartment of veterans affairs act note under section 301 of title 38 veterans benefits amendment by pub l 100504 effective 180 days after oct 18 1988 see section 113 of pub l 100 504 set out as a note under section 5 of pub l 95452 in this appendix effective date of 1979 amendment amendment by pub l 9688 effective may 4 1980 with specified exceptions see section 601 of pub l 9688 set out as an effective date note under section 3401 of title 20 education community services administration the community services administration which was established by section 601 of the economicopportunity act of 1964 as amended (42 usc 2941) was terminated when the economic opportunityact of 1964 pub l 88452 aug 20 1964 78 stat 508 as amended was repealed except for titles viiiand x effective oct 1 1981 by section 683(a) of pub l 9735 title vi aug 13 1981 95 stat 519 whichis classified to 42 usc 9912(a) an office of community services headed by a director was establishedin the department of health and human services by section 676 of pub l 9735 which is classified to 42usc 9905 merger of office of inspector general of united states information agencywith office of inspector general of department of state; transfer offunctions pub l 104134 title i 101(a) title iv apr 26 1996 110 stat 1321 132137; renumbered title i pub l 104140 1(a) may 2 1996 110 stat 1327 provided: that notwithstanding any other provision of law (1) the office of the inspector general of the united states information agency is hereby merged with theoffice of the inspector general of the department of state; (2) the functions exercised and assigned tothe office of the inspector general of the united states information agency before the effective date ofthis act apr 26 1996 (including all related functions) are transferred to the office of the inspectorgeneral of the department of state; and (3) the inspector general of the department of state shall alsoserve as the inspector general of the united states information agency pub l 104208 div a title i 101(a) title iv sept 30 1996 110 stat 3009 300947 provided in part: that notwithstanding any other provision of law the merger of the office of inspector general of theunited states information agency with the office of inspector general of the department of stateprovided for in the departments of commerce justice and state the judiciary and related agenciesappropriations act 1996 contained in public law 104134 set out above is effective hereafter for abolition of office of inspector general of the united states information agency and transfer offunctions to office of inspector general of department of state and foreign service see section 6533 oftitle 22 foreign relations and intercourse office of inspector general of community development financialinstitutions fund; authorization of appropriations section 118(b) of pub l 103325 provided that: there are authorized to be appropriated such sums asmay be necessary for the operation of the office of inspector general established by the amendmentsmade by subsection (a) amending this section office of inspector general of resolution trust corporation; authorization of appropriations section 501(b)(2)(b) of pub l 10173 provided that: there is hereby authorized to be appropriatedsuch sums as may be necessary for the operation of the office of inspector general established by theamendment made by paragraph (1) of this subsection amending this section section referred to in other sections this section is referred to in title 22 sections 3929 4861; title 31 sections 1105 3801; title 39 section1003; title 42 section 8262f 1 so in original 2 so in original the word and probably should not appear 3 so in original the word or probably should not appear 4 see references in text note below 12 effective date the provisions of this act and the amendments made by this act see section 10 of this act shall take effect october1 1978 (pub l 95452 12 oct 12 1978 92 stat 1109)