§ 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
File SHA-256: 42dbdccd77eca8f1c154c5ded6f6bb720aae00e283817571d353a27980d19d62. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. This page displays the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Stable record: federal_law:legal_authorities:uscode2024_55b54488e01af5b24c3becc9 Source file: Laws/federal/codes/united-states-code-2024/title-5/section-402-establishment-and-purpose-of-offices-of-in--3153744205.md Pages: Not recorded – Not recorded Passage SHA-256: 6197d661a6636aced38932f4d5a38c192c5d02ad8d78aff23d78bafd683ff765 Retained source evidence SHA-256: 42dbdccd77eca8f1c154c5ded6f6bb720aae00e283817571d353a27980d19d62
Page 33
TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES
§ 403
SHORT TITLE OF 1978 ACT
Pub. L. 95–452, § 1, Oct. 12, 1978, 92 Stat. 1101, provided:
‘‘That this Act [see Tables for classification] be cited
as the ‘Inspector General Act of 1978’.’’
MERGER OF OFFICE OF INSPECTOR GENERAL OF UNITED
STATES
INFORMATION
AGENCY
WITH
OFFICE
OF
IN-
SPECTOR
GENERAL
OF
DEPARTMENT
OF
STATE;
TRANSFER OF FUNCTIONS
Pub. L. 104–134, title I, § 101[(a)] [title IV], Apr. 26,
1996, 110 Stat. 1321, 1321–37; renumbered title I, Pub. L.
104–140, § 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 the Office of
the Inspector General of the Department of State; (2)
the functions exercised and assigned to the Office of the
Inspector General of the United States Information
Agency before the effective date of this Act [Apr. 26,
1996] (including all related functions) are transferred to
the Office of the Inspector General of the Department
of State; and (3) the Inspector General of the Depart-
ment of State shall also serve as the Inspector General
of the United States Information Agency.’’
[Pub. L. 104–208, div. A, title I, § 101(a) [title IV], Sept.
30, 1996, 110 Stat. 3009, 3009–47, provided in part: ‘‘That
notwithstanding any other provision of law, the merger
of the Office of Inspector General of the United States
Information Agency with the Office of Inspector Gen-
eral of the Department of State provided for in the De-
partments of Commerce, Justice, and State, the Judici-
ary and Related Agencies Appropriations Act, 1996, con-
tained in Public Law 104–134 [set out above], is effective
hereafter.’’]
[For abolition of Office of Inspector General of the
United States Information Agency and transfer of func-
tions to Office of Inspector General of Department of
State and Foreign Service, see section 6533 of Title 22,
Foreign Relations and Intercourse.]
PAYMENT AUTHORITY SUBJECT TO APPROPRIATIONS
Pub. L. 100–504, title I, § 112, Oct. 18, 1988, 102 Stat.
2530, provided that: ‘‘Any authority to make payments
under this title [see Tables for classification] shall be
effective only to such extent as provided in appropria-
tions Acts.’’
§ 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), Sept.
8, 1982, 96 Stat. 750; Pub.
L. 99–93, title I, § 150(a)(1),
Aug. 16, 1985, 99 Stat. 427;
Pub. L. 99–399, title IV,
§ 412(a)(1), Aug. 27, 1986,
100
Stat.
867;
Pub.
L.
100–504, title I, § 102(a), (b),
Oct. 18, 1988, 102 Stat. 2515;
Pub. L. 100–527, § 13(h)(1),
Oct. 25, 1988, 102 Stat. 2643;
Pub. L. 105–206, title I,
§ 1103(a), July 22, 1998, 112
Stat. 705; Pub. L. 110–409,
§ 7(d)(1)(A), Oct. 14, 2008,
122 Stat. 4313.
§ 403. Appointments
(a) IN GENERAL.—There shall be at the head of
each Office an Inspector General who shall be
appointed by the President, by and with the ad-
vice and consent of the Senate, without regard
to political affiliation and solely on the basis of
integrity and demonstrated ability in account-
ing, auditing, financial analysis, law, manage-
ment analysis, public administration, or inves-
tigations. Each Inspector General shall report to
and be under the general supervision of the head
of the establishment involved or, to the extent
such authority is delegated, the officer next in
rank below such head, but shall not report to, or
be subject to supervision by, any other officer of
the establishment. Neither the head of the es-
tablishment nor the officer next in rank below
the head shall prevent or prohibit the Inspector
General from initiating, carrying out, or com-
pleting any audit or investigation, or from
issuing any subpoena during the course of any
audit or investigation.
(b) REMOVAL OR TRANSFER.—An Inspector Gen-
eral may be removed from office by the Presi-
dent. If an Inspector General is removed from of-
fice or is transferred to another position or loca-
tion within an establishment, the President
shall communicate in writing the reasons for
any such removal or transfer to both Houses of
Congress, not later than 30 days before the re-
moval or transfer. Nothing in this subsection
shall prohibit a personnel action otherwise au-
thorized by law, other than transfer or removal.
(c) NOT EMPLOYEE DETERMINING POLICY.—For
the purposes of section 7324 of this title, an In-
spector General shall not be considered to be an
employee who determines policies to be pursued
by the United States in the nationwide adminis-
tration of Federal laws.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(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.