In order to create independent and objective units—

1. (1) to conduct and supervise audits and investigations relating to the programs and operations of the establishments listed in section 12(2);
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, such programs and operations; and
3. (3) to provide a means for keeping the head of the establishment and the Congress fully and currently informed about problems and deficiencies relating to the administration of such programs and operations and the necessity for and progress of corrective action;

there is established—

1. (A) in each of such establishments an office of Inspector General, subject to subparagraph (B); and

2. (B) in the establishment of the Department of the Treasury—

   1. (i) an Office of Inspector General of the Department of the Treasury; and
   2. (ii) an Office of Treasury Inspector General for Tax Administration.

(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.)

Editorial Notes

Codification

Amendment by Pub. L. 100–527 amended section as it existed prior to amendment by Pub. L. 100–504, see Effective Date of 1988 Amendments note below.

Amendments

2008—Par. (1). Pub. L. 110–409 substituted “section 12(2)” for “section 11(2)”.

1998—Pub. L. 105–206, 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.”

1988—Pub. L. 100–504 substituted “there” for “thereby” in concluding provisions and amended par. (1) generally. Prior to amendment, par. (1), as amended by Pub. L. 100–527, read as follows: “to conduct and supervise 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 Department of Housing and Urban Development, the Department of the Interior, the Department of Labor, the Department of Transportation, the Department of Veterans Affairs, the Agency for International Development, the Community Services Administration, the Environmental Protection Agency, the General Services Administration, the National Aeronautics and Space Administration, the Small Business Administration, the United States Information Agency, and the Department of State;”.

Par. (1). Pub. L. 100–527 inserted “the Department of Veterans Affairs,” and struck out “the Veterans’ Administration,” after “United States Information Agency,”. See Codification note above.

1986—Par. (1). Pub. L. 99–399 inserted “the United States Information Agency,”.

1985—Par. (1). Pub. L. 99–93 inserted reference to the Department of State.

1982—Par. (1). Pub. L. 97–252, § 1117(a)(1), inserted “the Department of Defense,”.

1981—Par. (1). Pub. L. 97–113 inserted “the Agency for International Development,”.

1979—Par. (1). Pub. L. 96–88 inserted “the Department of Education,”.

Statutory Notes and Related Subsidiaries

Effective Date of 1988 Amendments

Amendment by Pub. L. 100–527 effective Mar. 15, 1989, see section 18(a) of Pub. L. 100–527, set out as a Department of Veterans Affairs Act note under section 301 of Title 38, Veterans’ Benefits.

Amendment by Pub. L. 100–504 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. 95–452 in this Appendix.

Effective Date of 1979 Amendment

Amendment by Pub. L. 96–88 effective May 4, 1980, with specified exceptions, see section 601 of Pub. L. 96–88, set out as an Effective Date note under section 3401 of Title 20, Education.