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DATE:  December 13, 2011
SUBJECT:    Treasury Office of Inspector General
1.    PURPOSE.  This Order restates and makes applicable to the Department of the Treasury the authority of the Treasury Inspector General and the Treasury Office of Inspector General (OIG), in accordance with the authorities set out in Section 6, below.
2.    SCOPE.  This Order applies to all bureaus, offices, and organizations in the Department of the Treasury, consistent with the authorities and responsibilities of the Treasury Inspector General for Tax Administration (TIGTA) regarding the Internal Revenue Service (IRS), IRS Office of Chief Counsel, and IRS Oversight Board; and the Special Inspector General for the Troubled Asset Relief Program (SIGTARP) with respect to the Troubled Asset Relief Program, as their scopes are described and delimited in the authorities set out in Section 6, below.
3.    DELEGATION.  The Inspector General is hereby delegated the authority to issue final decisions on administrative appeals under 5 USC 552 and 552a with respect to records which are within the custody of the OIG.
4.    REDELEGATION.  The Inspector General may issue additional directives, delegations, or regulations regarding the OIG as the Inspector General deems appropriate.
5.    RESPONSIBILITIES.  The OIG is headed by an Inspector General who is appointed by the President with the advice and consent of the Senate and who reports to and is under the general supervision of the Secretary. The Inspector General conducts, supervises, and coordinates audits and investigations relating to the programs and operations of the Department, except for those programs and operations (1) concerning the Secretary and the Department on all matters relating to IRS, IRS Office of Chief Counsel, and IRS Oversight Board, all of which are the responsibility of TIGTA; or (2) that are within the exclusive jurisdiction of SIGTARP related to the purchase, management, and sale of assets under the Troubled Asset Relief Program.
The OIG is independent of the Departmental Offices and all other offices and bureaus within the Department.  The Department and the Inspector General shall develop, submit, and comment on budget levels for the OIG consistent with 6(f) of the IG Act.  The Department and its bureaus and offices shall provide office space, supplies, and services as necessary for the OIG to carry out its work, consistent with 6(c) of the IG Act.  The Inspector General shall comply with the requirements and duties set forth in the IG Act, and shall exercise all authorities granted by and within the limits established by the IG Act, with respect to all Treasury programs and operations within his or her jurisdiction.  The Department and its officers and employees shall similarly comply with all such requirements, duties, authorities, and limits.
All employees and officials of the Department of the Treasury, within the OIG’s jurisdiction, shall report to the Inspector General any complaints or information concerning the possible existence of any activity constituting a violation of law, rules, or regulations, mismanagement, gross waste of funds, abuse of authority, a substantial and specific danger to the public health and safety, or a threat to the integrity of programs and operations relating to the Department, and shall cooperate with the OIG, by providing information as mandated by Treasury Employee Rule of Conduct 0.207, 31 C.F.R. 0.207.
All Treasury officers and employees shall comply with the OIG’s right, under IG Act Section 6(a), to have access to all electronic or paper records, reports and documents, electronic data bases and files, computer facilities, or other materials which the IG has determined are necessary to the execution of an audit, investigation, or other inquiry. No officer or employee of the Department shall prevent the Inspector General from initiating, carrying out, or completing any audit or investigation, or from issuing any subpoena during the course of an audit or investigation, except that the Inspector General shall be under the authority, direction, and control of the Secretary of the Treasury with respect to matters set forth in 8D(a) of the IG Act.
      a.    The Inspector General shall:
            1)    in accordance with 31 C.F.R. 18.2(b), designate a Deputy Inspector General, who shall serve as the Inspector General’s principal assistant and is designated as the first assistant to the Inspector General for purposes of 5 USC 3345.
            2)    in accordance with 3(d) of the IG Act, appoint an Assistant Inspector General for Audit and an Assistant Inspector General for Investigations. 
            3)    in accordance with 3(g) of the IG Act, appoint a Counsel to the Inspector General, who shall report directly to the Inspector General and provide legal advice and counsel.
            4)    in accordance with 4107 of the Small Business Jobs Act of 2010, appoint a Special Deputy Inspector General for Small Business Lending Fund Program Oversight, who shall be responsible for the performance of all auditing and investigative activities relating to the Small Business Lending Fund Program and the State Small Business Credit Initiative.
            5)    in accordance with 5(d) of the IG Act, in the event that the Inspector General becomes aware of a particularly serious or flagrant problem, abuse, or deficiency, relating to the administration of programs and operations of the Department, report the matter immediately to the Secretary, who shall transmit the information to Congress within seven calendar days.
            6)    in formulating each year's audit plan, solicit and consider bureau heads' recommendations with respect to appropriate subjects for audit and their relative prior. The Inspector General shall inform each bureau head of the audit plan with respect to that bureau.
            7)    keep the Secretary and Deputy Secretary informed of any significant problems, abuses or deficiencies disclosed in audits and the actions taken to correct them.
      b.    In accordance with 6(c) of the IG Act, the Office of Inspector General shall reimburse the Department for the costs of providing office space, equipment, supplies, communications facilities and services, and maintenance thereof.
      c.    In accordance with 6(a)(4) of the IG Act, the Inspector General may require by subpoena the production of information, documents, reports, answers. records, accounts, papers, and other data and documentary evidence necessary for the performance of IG functions under the Inspector General Act, as amended, and under the Program Fraud Civil Remedies Act.  The Inspector General shall use procedure other than subpoenas to obtain documents and information from Federal agencies when exercising authority under the IG Act.
      d.    In accordance with 8D(a) of the IG Act, the Inspector General shall be under the authority, direction, and control of the Secretary of the Treasury with respect to matters set forth in such section, and the Secretary may prohibit the Inspector General from carrying out a particular investigation, audit, or issuing a subpoena with respect to any such matter.  In such a case, the Secretary shall so inform the Inspector General of the prohibition in writing, and the Inspector General will notify the committees of Congress listed in 8D(a) of such prohibition.
      a.    31 USC 321(b).
      b.    5 USC 301 and 302.
      c.    Inspector General Act of 1978, as amended (IG Act), 5 USCA App. 3.
      d.    Internal Revenue Service Restructuring and Reform Act of 1998 (RRA) Pub. L. 105-206).
      e.    Homeland Security Act of 2002, Pub. L. 107-296.
      f.    Emergency Economic Stabilization Act of 2008 (EESA), Pub. L. 110-343, 12 USC 5201 et seq.
      g.    Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (DFA), Pub. L. 111-203.
      h.    Small Business Jobs Act of 2010, Pub. L. 111-240.
7.    EXCEPTIONS.  The authority of the OIG does not extend to or interfere with the authority of TIGTA or of SIGTARP, as their authorities are set out in the RRA and EESA, noted above.
8.    CANCELLATION.  This Order supersedes Treasury Order 114-01, “Office of Inspector General,” dated May 16, 1989.
9.    OFFICE OF PRIMARY INTEREST.  Office of Inspector General.
                                    Timothy Geithner
                                    Secretary of the Treasury
Last Updated: 12/19/2011 4:39 PM

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