Exhibit (600)-70.15

Senior Executive Service Awards and Incentives

+------+--------------+----------------+-----------+-----------------+
|      | *            | **Presidential | # **Other | # **Pay         |
|      | *Performance | Rank Awards**  |  Awards** | Adjustment or L |
|      | Awards       |                |           | evel Increase** |
|      | (Bonuses)**  |                | **(Ince   |                 |
|      |              |                | ntives)** |                 |
+======+==============+================+===========+=================+
| **   | Award        | Distinguished  | A means   | Form of         |
| Defi | recognizes   | Rank is        | or        | monetary        |
| niti | SES career   | awarded for    | action,   | recognition     |
| on** | members for  | extraordinary  | monetary  | that is based   |
|      | excellence   | a              | or        | on at least a   |
|      | in           | ccomplishment, | non-      | Fully           |
|      | performance  | only 1% of SES | monetary, | Successful      |
|      | during a     | career         | to        | level of        |
|      | performance  | employees may  | recognize | performance.    |
|      | cycle.       | earn.          | and       | Can be given in |
|      |              | Meritorious    | reward    | tandem with a   |
|      |              | Rank is        | i         | performance     |
|      |              | awarded for    | ndividual | award.          |
|      |              | sustained      | or team   |                 |
|      |              | accomplishment | ac        |                 |
|      |              | to no more     | hievement |                 |
|      |              | than 5% of SES | that      |                 |
|      |              | career         | co        |                 |
|      |              | employees.     | ntributes |                 |
|      |              |                | to        |                 |
|      |              |                | meeting   |                 |
|      |              |                | org       |                 |
|      |              |                | anization |                 |
|      |              |                | goals.    |                 |
+------+--------------+----------------+-----------+-----------------+
| **B  | High quality | Sustained      | Su        | Sustained       |
| asis | performance  | extraordinary  | ggestion, | satisfactory    |
| For  | during a     | accomplishment | i         | overall         |
| Awa  | 1-year       | (              | nvention, | performance for |
| rd** | appraisal    | Distinguished) | superior  | 52 weeks in     |
|      | period.      | or sustained   | accomp    | current level.  |
|      |              | accomplishment | lishment, |                 |
|      |              | (Meritorious)  | pro       |                 |
|      |              | over at least  | ductivity |                 |
|      |              | 3 years as SES | gain, or  |                 |
|      |              | or equivalent. | other     |                 |
|      |              | (Service does  | personal  |                 |
|      |              | not have to be | effort    |                 |
|      |              | all in the     | that      |                 |
|      |              | same agency).  | co        |                 |
|      |              |                | ntributes |                 |
|      |              |                | to the    |                 |
|      |              |                | ef        |                 |
|      |              |                | ficiency, |                 |
|      |              |                | economy   |                 |
|      |              |                | or other  |                 |
|      |              |                | im        |                 |
|      |              |                | provement |                 |
|      |              |                | of        |                 |
|      |              |                | g         |                 |
|      |              |                | overnment |                 |
|      |              |                | o         |                 |
|      |              |                | perations |                 |
|      |              |                | or        |                 |
|      |              |                | achieves  |                 |
|      |              |                | a         |                 |
|      |              |                | si        |                 |
|      |              |                | gnificant |                 |
|      |              |                | reduction |                 |
|      |              |                | in        |                 |
|      |              |                | p         |                 |
|      |              |                | aperwork; |                 |
|      |              |                | special   |                 |
|      |              |                | act or    |                 |
|      |              |                | service   |                 |
|      |              |                | in the    |                 |
|      |              |                | public    |                 |
|      |              |                | interest  |                 |
|      |              |                | in        |                 |
|      |              |                | c         |                 |
|      |              |                | onnection |                 |
|      |              |                | with or   |                 |
|      |              |                | related   |                 |
|      |              |                | to        |                 |
|      |              |                | official  |                 |
|      |              |                | em        |                 |
|      |              |                | ployment. |                 |
+------+--------------+----------------+-----------+-----------------+
| **L  | 5 CFR        | 5 CFR 451.201; | 5 CFR     | 5 CFR 534.503   |
| egal | 534.403 (a)  | Various OPM    | 451.104:  |                 |
| Aut  | (1)          | Guidance; and  | TPPM 430  |                 |
| hori |              | TPPM 430       |           |                 |
| ty** |              |                |           |                 |
+------+--------------+----------------+-----------+-----------------+
| **E  | Career SES   | Career SES     | SES       | Rate of pay of  |
| ligi | members with | appointee for  | career,   | the individual  |
| bili | a Fully      | 3 years or     | n         | must not have   |
| ty** | Successful   | more. Cannot   | oncareer, | been adjusted   |
|      | or higher    | receive same   | or        | within a        |
|      | performance  | rank award     | limited.  | 12-month        |
|      | rating. 5    | within 4 years | Noncareer | period. 5 CFR   |
|      | CFR 534.403  | following the  | or        | 534.503.        |
|      | (a) (1).     | receipt of the | limited   |                 |
|      |              | award. There   | cannot    |                 |
|      |              | is no          | receive   |                 |
|      |              | restriction on | an award  |                 |
|      |              | receiving one  | between   |                 |
|      |              | rank award and | June 1 of |                 |
|      |              | then the other | an        |                 |
|      |              | at a closer    | election  |                 |
|      |              | interval. 5    | year and  |                 |
|      |              | CFR 451.201;   | the       |                 |
|      |              | TPPM 430;      | following |                 |
|      |              | Various OPM    | Jan       |                 |
|      |              | Guidance.      | 20^th^. 5 |                 |
|      |              |                | CFR       |                 |
|      |              |                | 451.105,  |                 |
|      |              |                | TPPM 430. |                 |
+------+--------------+----------------+-----------+-----------------+
| **P  | Supervisor   | Bureau         | All cash  | The Inspector   |
| roce | nominates,   | nominates      | awards    | General         |
| ss** | PRB          | through        | recomm    | reserves the    |
|      | recommends,  | agency, OPM    | endations | authority to    |
|      | and the      | Director       | are       | approve pay     |
|      | agency head  | recommends,    | prel      | increases based |
|      | or designee  | and the        | iminarily | on the          |
|      | decides. 5   | President      | reviewed  | individual's    |
|      | CFR 430.310  | selects. 5 CFR | by the    | superior        |
|      | (b).         | 451.203; TPPM  | agency.   | qualifications, |
|      |              | 430.           | OPM       | accomplishments |
|      | Treasury     |                | approves  | and             |
|      | allows       |                | amounts   | contributions.  |
|      | bureaus to   |                | more than | 5 CFR 534.503;  |
|      | establish    |                | \$10,000. | TO 115-01       |
|      | PRB's to     |                | President |                 |
|      | cover SES    |                | approves  |                 |
|      | positions.   |                | amounts   |                 |
|      | TIGTA's PRB  |                | more than |                 |
|      | is composed  |                | \$25,000, |                 |
|      | of members   |                | after OPM |                 |
|      | of the PCIE. |                | reviews.  |                 |
|      | TPPM 430.    |                | 5 CFR     |                 |
|      |              |                | 451       |                 |
|      |              |                | .106/107. |                 |
+------+--------------+----------------+-----------+-----------------+
| *    | [^1]Agency   | Distinguished  | Monetary  | Appointing      |
| *Awa | pool for     | lump sum of    | (cash )   | authority (IG)  |
| rd** | bonuses is   | 35% of basic   | and       | may raise the   |
|      | computed on  | pay &          | non       | pay for a SES   |
|      | an           | Presidential   | -monetary | any number of   |
|      | agency-wide  | Certificate;   | (t        | ES rates. 5 CFR |
|      | basis. 5 CFR | Meritorious    | ime-off). | 534.401.        |
|      | 534.403 (b). | lump sum of    |           |                 |
|      |              | 20% of base    |           |                 |
|      | Individual   | pay &          |           |                 |
|      | bonuses may  | Presidential   |           |                 |
|      | not be less  | certificate.   |           |                 |
|      | than 5% nor  | TPPM 430;      |           |                 |
|      | more than    | Various OPM    |           |                 |
|      | 20% of basic | Guidance.      |           |                 |
|      | pay. 5 CFR   |                |           |                 |
|      | 534.403 (C). |                |           |                 |
|      |              |                |           |                 |
|      | Treasury     |                |           |                 |
|      | policy       |                |           |                 |
|      | requires a   |                |           |                 |
|      | rating of    |                |           |                 |
|      | Outstanding  |                |           |                 |
|      | in order to  |                |           |                 |
|      | receive the  |                |           |                 |
|      | maximum      |                |           |                 |
|      | bonus of     |                |           |                 |
|      | 20%. TPPM    |                |           |                 |
|      | 430.         |                |           |                 |
+------+--------------+----------------+-----------+-----------------+
| *    | Lump Sum -   | Lump Sum - If  | Cash      | By pay period;  |
| *How | If total     | total          | should be | annual rate of  |
| Pa   | compensation | compensation   | paid in   | pay is divided  |
| id** | for calendar | for calendar   | lump sum  | by 2087 hours   |
|      | year exceeds | year exceeds   | as soon   | and multiplied  |
|      | EX-1 pay,    | EX-1 pay;      | as        | by the number   |
|      | excess is    | excess is      | possible  | of service      |
|      | rolled over  | rolled over to | following | hours worked. 5 |
|      | to next      | next calendar  | the       | USC 5504 (b).   |
|      | calendar     | year. 5 CFR    | special   |                 |
|      | year. 5 CFR  | 534.403 (f).   | act. 5    |                 |
|      | 534.403 (f). | Funds are paid | CFR       |                 |
|      | Funds are    | from TIGTA's   | 451.104;  |                 |
|      | paid from    | budget. Award  | TPPM 430. |                 |
|      | TIGTA's      | may be in      | Funds are |                 |
|      | budget.      | addition to    | paid from |                 |
|      |              | other awards.  | TIGTA's   |                 |
|      |              | 5 CFR 451.202. | budget.   |                 |
+------+--------------+----------------+-----------+-----------------+
| **   | No specific  | 9% of agency   | No        | Rate of pay may |
| Limi | limit in     | career         | specific  | not exceed the  |
| ts** | law.         | population     | limit has | ES-6 rate of    |
|      | However, the | with no more   | been set  | pay. 5 CFR      |
|      | law does not | than 1         | for       | 534.401.        |
|      | intend that  | Distinguished  | monetary  |                 |
|      | the maximum  | nomination for | awards.   |                 |
|      | number of    | every 5        | Time-off  |                 |
|      | eligibles    | Meritorious    | may be    |                 |
|      | receive an   | nominations.   | granted   |                 |
|      | award. 5 CFR | Various OPM    | in        |                 |
|      | 543.403 (d); | Guidance; TPPM | i         |                 |
|      | OPM Desk     | 430.           | ncrements |                 |
|      | Guide; TPPM  |                | of 1 hour |                 |
|      | 430.         |                | for up to |                 |
|      |              |                | 40 hours  |                 |
|      |              |                | for a     |                 |
|      |              |                | cont      |                 |
|      |              |                | ribution, |                 |
|      |              |                | but not   |                 |
|      |              |                | more than |                 |
|      |              |                | 80 hours  |                 |
|      |              |                | per leave |                 |
|      |              |                | year.     |                 |
|      |              |                | TIGTA     |                 |
|      |              |                | Policy    |                 |
|      |              |                | Manual    |                 |
|      |              |                | (600)     |                 |
|      |              |                | 70.9.11.  |                 |
+------+--------------+----------------+-----------+-----------------+

CFR -- Code of Federal Regulations; USC -- United States Code; TPPM --
Treasury Personnel Policy Manual; TO -- Treasury Order; OPM -- Office of
Personnel Management; PAS -- Presidential-Appointment, Senate-Confirmed.

annual rates of base pay for career SES appointees of the agency as of
the end of the fiscal year prior to the fiscal year in which the award
payments are made. 5 CFR 534.403 (b). The Department of the Treasury
established policy that limited the percentage of performance awards a
bureau distributes to 49% of its SES career appointees. 9/27/02
Departmental Memorandum.

[^1]: ^1^ The total amount of performance bonuses an agency pays during
    a fiscal year may not exceed 10% of the aggregate career SES base
    pay for the agency as of the end of the fiscal year prior to the
    fiscal year in which the award payments are made or 20% of the
    average annual rates of base pay for career SES appointees of the
    agency as of the end of the fiscal year prior to the fiscal year in
    which the award payments are made. 5 CFR 534.403 (b). The Department
    of the Treasury established policy that limited the percentage of
    performance awards a bureau distributes to 49% of its SES career
    appointees. 9/27/02 Departmental Memorandum.