**[Exhibit(400)-30.1]{.underline}**

+-----------------------------------+-----------------------------------+
| **MANAGEMENT AUTHORITIES AND      |                                   |
| DELEGATIONS**                     |                                   |
+-----------------------------------+-----------------------------------+
| **Authorized to approve:**        |                                   |
+-----------------------------------+-----------------------------------+
| Access of CAF                     | SAC                               |
+-----------------------------------+-----------------------------------+
| Amount of uncontrolled remittance | SAC                               |
| test                              |                                   |
+-----------------------------------+-----------------------------------+
| Assess need for equipping GOVs    | SAC                               |
| with emergency                    |                                   |
|                                   |                                   |
| warning devices                   |                                   |
+-----------------------------------+-----------------------------------+
| Authority to set duty hours       | ASAC                              |
+-----------------------------------+-----------------------------------+
| Availability Pay -- certification | SAC                               |
+-----------------------------------+-----------------------------------+
| Availability Pay - exemption form | SAC                               |
+-----------------------------------+-----------------------------------+
| Borrowing/loaning investigative   | SAC                               |
| equipment from/to other           |                                   |
|                                   |                                   |
| Law enforcement agencies          |                                   |
+-----------------------------------+-----------------------------------+
| Borrowing weapons from another    | SAC                               |
| federal agency                    |                                   |
+-----------------------------------+-----------------------------------+
| Confidential expenditures         | DIGI (more than \$20,000),        |
|                                   | AIGI/DAIGI (\$20,000 or less),    |
|                                   |                                   |
|                                   | SAC (\$2,500 or less except       |
|                                   | undercover operations)            |
+-----------------------------------+-----------------------------------+
| Consensual non-telephonic         | SAC                               |
| monitoring (emergency)            |                                   |
+-----------------------------------+-----------------------------------+
| Consensual non-telephonic         | DIGI/AIGI/DAIGI                   |
| monitoring (non-emergency)        |                                   |
+-----------------------------------+-----------------------------------+
| Consensual telephone monitoring   | SAC                               |
+-----------------------------------+-----------------------------------+
| Confidential Source (CS)          | SAC                               |
+-----------------------------------+-----------------------------------+
| Disposal/destruction of evidence  | SAC                               |
+-----------------------------------+-----------------------------------+
| Electronic tracking devices (with | SAC                               |
| written consent)                  |                                   |
+-----------------------------------+-----------------------------------+
| Electronic tracking devices       | SAC with Court Order              |
| (without consent)                 |                                   |
+-----------------------------------+-----------------------------------+
| Initiation of investigations      | ASAC                              |
+-----------------------------------+-----------------------------------+
| Non-confidential expenses         | SAC                               |
+-----------------------------------+-----------------------------------+
| Participation in shooting         | SAC                               |
| competition                       |                                   |
+-----------------------------------+-----------------------------------+
| Personalized calling cards        | Immediate supervisor              |
+-----------------------------------+-----------------------------------+
| Personally owned/other TIGTA      | SAC                               |
| acquired holsters                 |                                   |
+-----------------------------------+-----------------------------------+
| Polygraph examination (solicit    | SAC                               |
| and use)                          |                                   |
+-----------------------------------+-----------------------------------+
| Referral for prosecution (federal | ASAC or higher level manager      |
| and local)                        |                                   |
+-----------------------------------+-----------------------------------+
| Surveillance activity             | SAC/ASAC                          |
+-----------------------------------+-----------------------------------+
| Tax audit referral request        | SAC                               |
+-----------------------------------+-----------------------------------+
| Top Secret clearance request      | SAC                               |
+-----------------------------------+-----------------------------------+
| **Investigative Operations:**     |                                   |
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| Group I                           | DIGI                              |
+-----------------------------------+-----------------------------------+
| Group II                          | AIGI                              |
+-----------------------------------+-----------------------------------+
| One-time assumption               | SAC                               |
+-----------------------------------+-----------------------------------+
| Non-Cadre operative -- use of     | AIGI                              |
+-----------------------------------+-----------------------------------+
| DNR -- use of                     | SAC with Court Order              |
+-----------------------------------+-----------------------------------+
| Shotguns and rifles -- use of     | SAC                               |
+-----------------------------------+-----------------------------------+
| Trap and trace devices -- use of  | SAC with Court Order              |
+-----------------------------------+-----------------------------------+
| **Designation of:**               |                                   |
+-----------------------------------+-----------------------------------+
| Contact S/A in UC operation       | SAC                               |
+-----------------------------------+-----------------------------------+
| Evidence custodians               | ASAC                              |
+-----------------------------------+-----------------------------------+
| Divisional imprest fund cashier   | SAC                               |
| and alternate                     |                                   |
+-----------------------------------+-----------------------------------+
| Establishing Remittance Test      | SAC                               |
| Program schedule                  |                                   |
+-----------------------------------+-----------------------------------+
| **Notification to IRS:**          |                                   |
+-----------------------------------+-----------------------------------+
| Referrals of administrative       | SAC                               |
| matters to IRS management         |                                   |
+-----------------------------------+-----------------------------------+
| Report CS non-filing on           | SAC                               |
| Individual Tax Return of payment  |                                   |
|                                   |                                   |
| received                          |                                   |
+-----------------------------------+-----------------------------------+
| **Responsible to report:**        |                                   |
+-----------------------------------+-----------------------------------+
| Annual Inventory and Request for  | SAC                               |
| Technical Equipment               |                                   |
+-----------------------------------+-----------------------------------+
| **Signature authority for:**      |                                   |
+-----------------------------------+-----------------------------------+
| All ROI's                         | SAC/ASAC                          |
+-----------------------------------+-----------------------------------+
| Case transmittal letter to USA    | SAC                               |
+-----------------------------------+-----------------------------------+
| Form 2076 (except TIGTA           | SAC/ASAC                          |
| employees)                        |                                   |
+-----------------------------------+-----------------------------------+
| Form 2076 (TIGTA employees)       | SAC --SIID                        |
+-----------------------------------+-----------------------------------+
| Marksmanship awards               | IG                                |
+-----------------------------------+-----------------------------------+
| Memorandum to Service Center in   | SAC                               |
| Theft or                          |                                   |
|                                   |                                   |
| Embezzlement case                 |                                   |
+-----------------------------------+-----------------------------------+
| Request for mail cover            | SAC                               |
+-----------------------------------+-----------------------------------+