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Title 5, Government Organization and EmployeesRelease 119-110

§402 Establishment and Purpose of Offices of Inspector General

Title 5 › PART I — THE AGENCIES GENERALLY › CHAPTER 4 — INSPECTORS GENERAL › § 402

Last updated Sep 22, 2026|Official source

Summary

Each executive agency named by law must have an Office of Inspector General. The Department of the Treasury must have two offices: the Office of Inspector General of the Department of the Treasury and the Office of Treasury Inspector General for Tax Administration. These offices are independent and must audit and investigate agency programs and operations. They must lead and coordinate efforts and recommend policies to make programs more economical, efficient, and effective and to detect and stop fraud and abuse. They must also keep the agency head and Congress up to date about problems, needed fixes, and progress on corrections.

Full Legal Text

Title 5, §402

Government Organization and Employees, Source: USLM XML via OLRC

(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 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;
(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.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. Code)Source (Statutes at Large) 4025 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.

Reference

Citations & Metadata

Citation

5 U.S.C. § 402

Title 5, Government Organization and Employees

Last Updated

Sep 22, 2026

Release point: 119-110