---
kind: "section"
citation: "5 U.S.C. § 402"
title: "5"
title_heading: "Government Organization and Employees"
number: "402"
heading: "Establishment and purpose of Offices of Inspector General"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/5/402"
units:
  - "Part I — The Agencies Generally"
  - "Chapter 4 — Inspectors General"
---

# §402. Establishment and purpose of Offices of Inspector General

- (a) **Establishment.—**
  - (1) **In general.—** Subject to [paragraph (2)](#a-2), in each of the [establishments](/usc/5/401.md?p=1) listed in [section 401(1) of this title](/usc/5/401.md?p=1), there is established an [Office](/usc/5/401.md?p=5) of [Inspector General](/usc/5/401.md?p=4).
  - (2) **Department of the treasury.—** In the [establishment](/usc/5/401.md?p=1) of the Department of the Treasury, there is established—
    - (A) an [Office](/usc/5/401.md?p=5) of [Inspector General](/usc/5/401.md?p=4) of the Department of the Treasury; and
    - (B) an [Office](/usc/5/401.md?p=5) of Treasury [Inspector General](/usc/5/401.md?p=4) for Tax Administration.
- (b) **Purpose.—** The [offices](/usc/5/401.md?p=5) established under [subsection (a)](#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](/usc/5/401.md?p=1) listed in [section 401(1) of this title](/usc/5/401.md?p=1);
  - (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](/usc/5/401.md?p=3) 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.

## Source credit

(Pub. L. 117–286, § 3(b), Dec. 27, 2022, 136 Stat. 4208.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>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. |