U.S. Department of the Treasury

DATE: March 23, 2021

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. The provisions of this Order shall not be construed to interfere with or impede the authorities or independence of the Offices of Inspector General.
3. DELEGATIONS. The Inspector General is hereby delegated the authority to issue final decisions on administrative appeals under 5 U.S.C. Sections 552 and 552a with respect to records which are within the custody of the OIG.
   
   Additionally, The Secretary hereby delegates to the IG the Secretary’s authority under 31 U.S.C. 333 to investigate civil and criminal violations, to issue cease and desist letters, and to assess, mitigate, and collect civil penalties, to the extent that they involve matters within the OIG’s jurisdiction.
4. REDELEGATION. The Office of Inspector General (OIG) 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 the Internal Revenue Service (IRS), IRS Office of Chief Counsel, and IRS Oversight Board, all of which are the responsibility of Treasury Inspector General of Tax Administration (TIGTA); or (2) that are within the exclusive jurisdiction of Special Inspector General for the Trouble Asset Relief Program (SIGTARP) related to the purchase, management, and sale of assets under the Troubled Asset Relief Program; or (3) that are within the exclusive jurisdiction of Special Inspector General for Pandemic Recovery (SIGPR) related to the management of audits and investigations of certain loans and investments made by the Secretary of the Treasury under the Coronavirus Aid, Relief, and Economic Security (CARES) Act.
   
   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 Section 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.
   1. The Inspector General shall:
      1. 1) receive, investigate and prepare final investigative reports for the Secretary on matters referred to the Department by the Office of Special Counsel regarding allegations of prohibited personnel practices related to personnel of those bureaus and offices of the Department within the Inspector General’s oversight jurisdiction;
      2. 2) in accordance with Section 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;
      3. 3) in formulating each year's audit plan, solicit and consider bureau heads' recommendations with respect to appropriate subjects for audit and their relative priorities. The Inspector General shall inform each bureau head of the audit plan with respect to that bureau;
      4. 4) keep the Secretary and Deputy Secretary informed of any significant problems, abuses or deficiencies disclosed in audits and the actions taken to correct them;
      5. 5) in accordance with Section 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 procedures other than subpoenas to obtain documents and information from Federal agencies when exercising authority under the IG Act; and
      6. 6) in accordance with Section 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.
   2. All employees and officials of the Department of the Treasury, within the OIG’s jurisdiction, shall:
      1. 1) 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 0.210, 31 C.F.R. Section 0.210.
   3. All Treasury officers and employees shall:
      1. 1) 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, facilities, and information 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 Section 8D(a) of the IG Act.
         1. a) such access shall be authorized notwithstanding any other provision of law, except pursuant to any provision of law enacted by Congress that expressly refers to inspectors general or the IG, and limits the right of access of inspectors general or the IG; and
         2. b) whenever information or assistance requested by the OIG is, in the judgment of the IG, unreasonably refused or not provided, the IG shall report the circumstances to the Secretary or Deputy Secretary without delay.
   4. Employees of the Department of the Treasury shall:
      1. 1) maintain in confidence all communications with OIG employees when requested to do so, unless required or permitted by law to disclose, and shall not discuss any pending OIG investigation with the subject(s) of the investigation or the subject’s representatives unless required or permitted by law.
6. AUTHORITIES.
   1. 31 U.S.C. Section 321(b)
   2. 5 U.S.C. Sections 301 and 302
   3. Inspector General Act of 1978, as amended (IG Act), 5 U.S.C.A. App. 3
   4. Internal Revenue Service Restructuring and Reform Act of 1998 (RRA), Pub. L. 105-206
   5. Homeland Security Act of 2002, Pub. L. 107-296
   6. Emergency Economic Stabilization Act of 2008 (EESA), Pub. L. 110-343, 12 USC 5201 et seq
   7. Coronavirus Aid, Relief, and Economic Security (CARES) Act, Pub. L. 116-136
7. EXCEPTIONS. The authority of the OIG does not extend to or interfere with the authority of TIGTA, SIGTARP, or of SIGPR, as their authorities are set out in the RRA, EESA, and CARES, noted above.
8. CANCELLATION. This Order cancels Treasury Order 114-02, “Delegation of Authority to the Office of Inspector General to Enforce and Investigate Violations of 31 U.S.C. 333, Misuse of Treasury Name or Symbol,” dated July 7, 2010 and supersedes Treasury Order 114-01, “Office of Inspector General,” dated December 13, 2011.
9. OFFICE OF PRIMARY INTEREST. Office of Inspector General.