**(a) Establishment.—**
(1) **In general.—** — Subject to paragraph (2), in each of the establishments listed in [section 401(1) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section401/1&num=0&edition=prelim), there is established an Office of Inspector General.
(2) **Department of the treasury.—** — In the establishment of the Department of the Treasury, there is established—
(A) an Office of Inspector General of the Department of the Treasury; and
(B) an Office of Treasury Inspector General for Tax Administration.
**(b) Purpose.—** The offices established under subsection (a) are established in order to create independent and objective units—
(1) to conduct and supervise audits and investigations relating to the programs and operations of the establishments listed in [section 401(1) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section401/1&num=0&edition=prelim);
(2) to provide leadership and coordination and recommend policies for activities designed—
(A) to promote economy, efficiency, and effectiveness in the administration of those programs and operations; and
(B) to prevent and detect fraud and abuse in those programs and operations; and
(3) to provide a means for keeping the head of the establishments and Congress fully and currently informed about problems and deficiencies relating to the administration of those programs and operations and the necessity for and progress of corrective action.
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Stable record: federal_law:legal_authorities:record_usc_773aa40a9785b60e566ac735 Source file: Laws/federal/codes/united-states-code/title-5/section-402-establishment-and-purpose-of-offices-of-inspector-general--d94e5a088b.md Pages: Not recorded – Not recorded Passage SHA-256: 7097f41b77918b78b29ce52d0dc36e786f353ec9ae6d2224e80be5cdb0b63600 Retained source evidence SHA-256: 76ad7aac29f6be2bbc8640487981dd596154b626007edf8c33bf6b7ff7e24fc3
Source location: Title 5, Chapter 4, § 402; chapter-004-inspectors-general.md
Stored source content
**(a) Establishment.—**
(1) **In general.—** — Subject to paragraph (2), in each of the establishments listed in [section 401(1) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section401/1&num=0&edition=prelim), there is established an Office of Inspector General.
(2) **Department of the treasury.—** — In the establishment of the Department of the Treasury, there is established—
(A) an Office of Inspector General of the Department of the Treasury; and
(B) an Office of Treasury Inspector General for Tax Administration.
**(b) Purpose.—** The offices established under subsection (a) are established in order to create independent and objective units—
(1) to conduct and supervise audits and investigations relating to the programs and operations of the establishments listed in [section 401(1) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section401/1&num=0&edition=prelim);
(2) to provide leadership and coordination and recommend policies for activities designed—
(A) to promote economy, efficiency, and effectiveness in the administration of those programs and operations; and
(B) to prevent and detect fraud and abuse in those programs and operations; and
(3) to provide a means for keeping the head of the establishments and Congress fully and currently informed about problems and deficiencies relating to the administration of those programs and operations and the necessity for and progress of corrective action.
Cross-references
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Federal law — U.S. Code and appendices · legal_authorities
§ 402. Establishment and purpose of Offices of In-
spector General
(a) ESTABLISHMENT.—
(1) IN GENERAL.—Subject to paragraph (2), in
each of the establishments listed in section
401(1) of this title, there is established an Of-
fice of Inspector General.
(2) DEPARTMENT
OF
THE
TREASURY.—In the
establishment of the Department of the Treas-
ury, there is established—
(A) an Office of Inspector General of the
Department of the Treasury; and
(B) an Office of Treasury Inspector General
for Tax Administration.
(b) PURPOSE.—The offices established under
subsection (a) are established in order to create
independent and objective units—
(1) to conduct and supervise audits and in-
vestigations relating to the programs and op-
erations of the establishments listed in sec-
tion 401(1) of this title;
(2) to provide leadership and coordination
and recommend policies for activities de-
signed—
(A) to promote economy, efficiency, and
effectiveness in the administration of those
programs and operations; and
(B) to prevent and detect fraud and abuse
in those programs and operations; and
(3) to provide a means for keeping the head
of the establishments and Congress fully and
currently informed about problems and defi-
ciencies relating to the administration of
those programs and operations and the neces-
sity for and progress of corrective action.
(Pub. L. 117–286, § 3(b), Dec. 27, 2022, 136 Stat.
4208.)
HISTORICAL AND REVISION NOTES
Revised
Section
Source (U.S. Code)
Source (Statutes at Large)
402 .............
5 U.S.C. App. (IGA
§ 2)
Pub. L. 95–452, § 2, Oct. 12,
1978, 92 Stat. 1101; Pub. L.
96–88, title V, § 508(n)(1),
Oct. 17, 1979, 93 Stat. 694;
Pub. L. 97–113, title VII,
§ 705(a)(1), Dec. 29, 1981, 95
Stat. 1544; Pub. L. 97–252,
title XI, § 1117(a)(1