Office of Inspector General

FY 2016

President’s Budget

February 2, 2015
OIG - 2

Table of Contents

Section 1 – Purpose ....................................................................................................................... 3

1A – Mission Statement.............................................................................................................. 3

1.1 – Appropriations Detail Table .............................................................................................. 3

1B – Vision, Priorities and Context............................................................................................ 3

Section 2 – Budget Adjustments and Appropriation Language............................................... 9

2.1 – Budget Adjustments Table................................................................................................. 9

2A – Budget Increases and Decreases Description..................................................................... 9

2.2 – Operating Levels Table.................................................................................................... 10

2B – Appropriations Language and Explanation of Changes................................................... 11

2C – Legislative Proposals........................................................................................................ 11

Section 3 – Budget and Performance Plan ............................................................................... 12

3A – Audit................................................................................................................................. 12

3.1.1 – Audit Budget Activity Budget and Performance Plan.................................................. 13

3B – Investigations ................................................................................................................... 13

3.1.2 – Investigations Budget and Performance Plan ............................................................... 14

Section 4 – Supplemental Information...................................................................................... 15

4A – Summary of Capital Investments..................................................................................... 15
OIG - 3

Section 1 – Purpose

1A – Mission Statement

The mission of the Office of Inspector General (OIG) is to promote the integrity, efficiency, and 

effectiveness of Treasury programs and operations.

1.1 – Appropriations Detail Table

Dollars in Thousands

Office of Inspector General FY 2014 FY 2015 FY 2016 FY 2015 to FY 2016

Appropriated Resources Enacted Enacted Request $ Change % Change

 FTE AMOUNT FTE AMOUNT FTE AMOUNT FTE AMOUNT FTE AMOUNT

New Appropriated Resources:

Audit 163 27,050 163 28,275 163 28,304 0 29 0.00% 0.10%

Investigations 31 7,750 31 7,076 31 7,112 0 36 0.00% 0.51%

Subtotal New Appropriated Resources 194 $34,800 194 $35,351 194 $35,416 0 $65 0.00% 0.18%

Other Resources:

Reimbursables 19 12,000 19 13,000 19 13,000 0 0 0.00% 0.00%

Subtotal Other Resources 19 $12,000 19 $13,000 19 $13,000 0 $0 0.00% 0.00%

Total Budgetary Resources 213 $46,800 213 $48,351 213 $48,416 0 $65 0.00% 0.13%

1B – Vision, Priorities and Context

OIG performs independent, objective audits and investigations of Treasury programs and 

operations, except for those of the Internal Revenue Service (IRS) and the Troubled Asset Relief 

Program (TARP), and keeps the Secretary of the Treasury and Congress fully informed of 

problems, deficiencies, and the need for corrective action. 

OIG has five components: (1) Office of Audit, (2) Office of Investigations, (3) Office of Small 

Business Lending Fund (SBLF) Program Oversight, (4) Office of Counsel, and (5) Office of 

Management. OIG is headquartered in Washington, D.C., and has an audit office in Boston, 

Massachusetts. 

-The Office of Audit, under the leadership of the Assistant Inspector General for Audit, 

performs and supervises audits, attestation engagements, and evaluations. The Assistant 

Inspector General for Audit has two deputies. One is primarily responsible for performance 

audits, and the other is primarily responsible for financial management, information technology 

(IT), and grants and other financial assistance audits. Under the leadership of the Special Deputy 

Inspector General for Small Business Lending Fund (SBLF) Program Oversight, staff provided 

by the Office of Audit conduct and coordinate audits of SBLF and the State Small Business 

Credit Initiative (SSBCI). 

-The Office of Investigations, under the leadership of the Assistant Inspector General for 

Investigations, performs investigations and conducts initiatives to detect and prevent fraud, 

waste, and abuse in Treasury programs and operations under our jurisdiction. It also manages the 

Treasury OIG Hotline to facilitate reporting of allegations involving Treasury programs and 

activities. Under the leadership of the Special Deputy Inspector General for SBLF Program 

Oversight, staff provided by the Office of Investigations conduct and coordinate investigations of 

SBLF and SSBCI.
OIG - 4

-The Office of SBLF Program Oversight, under the leadership of a Special Deputy 

Inspector General, conducts, supervises, and coordinates audits and investigations of SBLF and 

SSBCI, with staff provided by the Office of Audit and Office of Investigations. 

-The Office of Counsel, under the leadership of the Counsel to the Inspector General, 

provides legal advice to the Inspector General and all OIG components. The office represents 

the OIG in all legal proceedings and provides a variety of legal services including: (1) processing 

all Freedom of Information Act and other requests for information about government employees; 

(2) conducting ethics training; (3) ensuring compliance with financial disclosure requirements; 

(4) reviewing proposed legislation and regulations; (5) reviewing administrative subpoena 

requests; and (6) preparing for the Inspector General’s signature, cease and desist letters to be 

sent to persons and entities misusing the Treasury seal and name. 

-The Office of Management, under the leadership of the Assistant Inspector General for 

Management, provides services to maintain the OIG administrative infrastructure. 

Through the audit and investigative functions, the OIG supports two of the Department of the 

Treasury’s Fiscal Year (FY) 2014-2017 Strategic Plan goals and objectives. Goal 3: Fairly and 

effectively reform and modernized federal financial management, accounting, and tax systems, 

Objective 3.1: Improve the efficiency and transparency of federal financial management and 

government-wide accounting, along with Goal 4: Safeguard the financial system and use 

financial measures to counter national security threats and Objective 4.3: Improve the 

cybersecurity of our nation’s financial sector critical infrastructure. Based on Treasury’s Plan 

OIG established the following four strategic goals: 

• Promote the integrity and effectiveness of Treasury programs and operations through audits 

and investigations;

• Proactively support and strengthen the Department’s ability to identify and manage 

challenges, both today and in the future;

• Fully and currently inform stakeholders of Treasury OIG findings, recommendations, 

investigative results, and priorities related to Treasury programs and operations; and

• Enhance, support, and sustain a workforce and strengthen internal operations to achieve the 

Treasury OIG mission, vision, and strategic goals

The FY 2016 request for OIG will be used to fund critical audit, investigative, and mission 

support activities to meet the requirements of the Inspector General Act, and a number of other 

statutes including, but not limited to the Dodd-Frank Wall Street Reform and Consumer 

Protection Act (Dodd-Frank), Federal Information Security Management Act (FISMA), 

Government Management Reform Act (GMRA), Improper Payments Elimination and Recovery 

Act (IPERA), Digital Accountability and Transparency Act of 2014 (DATA Act), Federal 

Deposit Insurance Act (FDIA), Small Business Jobs Act of 2010, and Resources and Ecosystems 

Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States Act of 

2012 (RESTORE Act). Specific mandates include audits of the Department’s financial 

statements, the Department’s implementation of FISMA, and failed insured depositary 

institutions regulated by Treasury. With the resources available after mandated requirements are 

met, OIG will conduct audits of the Department’s highest risk programs and operations, and 

respond to stakeholder requests for specific work as appropriate. Some of the Department’s 

highest risk programs and operations include: (1) continued implementation of Dodd-Frank; 
OIG - 5

(2) management of Treasury’s authorities intended to support and improve the economy; 

(3) anti-money laundering and terrorist financing/Bank Secrecy Act Enforcement; and (4) Gulf 

Coast Restoration Trust Fund Administration. 

Programs that Support the Continued Implementation of Dodd-Frank 

Dodd-Frank created the Financial Stability Oversight Council (FSOC) chaired by the Treasury 

Secretary and the Council of Inspectors General on Financial Oversight (CIGFO) chaired by the 

Treasury Inspector General. CIGFO comprised of the Inspectors General of the eight federal 

financial regulators and the Special Inspector General for TARP, meets quarterly to share 

information on financial oversight, provides annual reports to FSOC and the Congress with the 

individual and collective perspectives of the inspectors general on ways to improve financial 

oversight, and evaluates FSOC activities through working groups. In this regard, CIGFO is an 

important source of independent and unbiased analysis of FSOC. To date, CIGFO has issued 

three working group reports: Audit of the Financial Stability Oversight Council’s Control’s over 

Non-public Information, Audit of the Financial Stability Oversight Council’s Designation of 

Financial Market Utilities, and Audit of the Financial Stability Oversight Council’s Compliance 

with Its Transparency Policy. During FY 2016, CIGFO will continue to evaluate FSOC’s 

activities. Apart from CIGFO, the OIG will provide oversight for four important Treasury 

offices established by Dodd-Frank – the Office of Financial Research, the Federal Insurance 

Office, and the Office of Minority and Women Inclusion within Departmental Offices and the 

Office of the Comptroller of the Currency. 

Management of Treasury’s Authorities Intended to Support and Improve the Economy 

The Recovery Act provided Treasury with approximately $29 billion in non-IRS funding for 

low-income housing projects and specified energy properties for which the OIG must provide 

oversight. Funds through the Recovery Act are still available for the specified energy properties 

program and require continued oversight. The OIG will continue this work at Departmental 

Offices to determine if the funds were spent as intended. The OIG will continue its oversight of 

projects funded under Treasury’s payments in lieu of tax credit programs – to persons for 

specified energy properties and to states for low-income housing projects over an extended 

period of time (5 years from the placed in-service date of the specified energy property and 15 

years beginning on January 1 of the year following the placed in-service date for the low-income 

housing project).

Another area that requires vigorous oversight by the OIG is Treasury’s responsibilities under the 

Housing and Economic Recovery Act of 2008 (HERA). Under HERA, Treasury continued to 

support the financial solvency of the Federal National Mortgage Association (Fannie Mae) and 

the Federal Home Loan Mortgage Corporation (Freddie Mac) which is under the conservatorship 

of the Federal Housing Finance Agency. As of July 2014, Treasury invested $187 billion in the 

two entities to cover their losses and maintain a positive net worth. Although Fannie Mae and 

Freddie Mac did not require Treasury’s support in recent years, the futures of both remain in 

question and prolonged assistance may be required. During FY 2016, audit oversight of the 

Preferred Stock Purchase Agreement Program, the program through which Treasury provides its 

financial support to Fannie Mae and Freddie Mac, will continue. The OIG’s planned HERA 

oversight work in FY 2016 also includes the Housing Finance Agency (HFA) Initiative’s New 

Issue Bond Program ($15.3 billion). Over 90 state and local HFAs participate in this program. 
OIG - 6

Programs to Combat Anti-Money Laundering and Terrorist Financing/Bank Secrecy Act 

Enforcement 

Ensuring criminals and terrorists do not use financial networks to sustain their operations and/or 

launch attacks against the U.S. continues to be a challenge. Treasury’s Office of Terrorism and 

Financial Intelligence is dedicated to disrupting the ability of terrorist organizations to fund their 

operations. This office brings together intelligence gathering and analysis, economic sanctions, 

international cooperation, and private-sector cooperation to identify donors, financiers, and 

facilitators supporting terrorist organizations, and disrupt their ability to fund them. Enhancing 

the transparency of the financial system is one of the cornerstones of this effort. Treasury carries 

out its responsibilities to enhance financial transparency through the Bank Secrecy Act (BSA) 

and USA Patriot Act. The Financial Crimes Enforcement Network (FinCEN) is responsible for 

administering BSA. Given the criticality of this management challenge to the Department’s 

mission, the OIG continues to consider anti-money laundering and combating terrorist financing 

as inherently high-risk, and an area that demands a major focus of our self-directed resources.

Gulf Coast Restoration Trust Fund Administration

In response to the Deepwater Horizon oil spill, Congress established within Treasury the Gulf 

Coast Restoration Trust Fund (Trust Fund) and requires Treasury to deposit in the Trust Fund 

80 percent of administrative and civil penalties paid by responsible parties which will be 

distributed for eligible activities affecting the Gulf Coast states (Alabama, Florida, Louisiana, 

Mississippi, and Texas). Treasury, in consultation with the Departments of the Interior and 

Commerce, developed policies and procedures to administer the Trust Fund. Treasury has direct 

responsibility for program administration of a significant portion of the Trust Fund. Treasury 

OIG is charged with providing oversight of all programs, processes, and activities of the Trust 

Fund.

In the Investigations operational area, OIG has established four priorities for FY 2016:

Criminal and Serious Employee Misconduct

The OIG Office of Investigation’s highest priority is investigating complaints involving alleged 

criminal and other serious misconduct by Treasury employees. OIG investigates allegations of 

the general crimes enumerated in Title 18 of the U.S. Code, other federal crimes, alleged 

violations of the Ethics in Government Act, and allegations of serious misconduct prohibited by 

the Standards of Ethical Conduct for Employees of the Executive Branch. Several Treasury 

bureaus and offices have additional rules and regulations relating to ethical standards for their 

employees, and OIG also investigates complaints of alleged violations of these rules and 

regulations.

Fraud Involving Contracts, Grants, Guarantees, and Funds

The OIG Office of Investigations conducts investigations into allegations of fraud and other 

crimes involving Treasury contracts, grants, loan guarantees, and federal funds, including 

investigations made in accordance with Sections 1602 and 1603 of the American Recovery and 

Reinvestment Act (“ARRA”). Such allegations often involve contractors, entities, and 

individuals who are providing or seeking to provide goods or services to the Department. Office 

of Investigations receives complaints alleging criminal or other misconduct from employees, 

contractors, members of the public, and the Congress.
OIG - 7

Financial Programs and Operations Crime

Investigations relating to Treasury financial programs and operations involve issuing licenses, 

providing benefits, and exercising oversight of U.S. financial institutions; fraudulent activities 

involving improper Federal payments such as those involving Treasury checks and the Check 

Forgery Insurance Fund (“CFIF”); crimes involving the improperly-redirected benefits of 

federal government payees; and false claims of any kind that generate inappropriate Federal 

payments, including federal income tax refunds, Social Security benefits, and Veterans’ 

Administration payments.

Threats Against Treasury Employees and Facilities

Investigative efforts into threats against Treasury employees and facilities are critical in ensuring 

the Department’s safety. These matters require prompt attention and coordination with federal, 

state, and local authorities in order to protect those involved.

Key Accomplishments and Challenges

In FY 2014, the Office of Audit completed 75 audit products, exceeding its performance plan. 

The Office also completed all mandated audit products within required timeframes. The audit 

products identified a number of areas where the Department needs to strengthen its controls. The 

Office plans to complete 75 audit products in FY 2015 and 77 in FY 2016, and to meet all 

statutory timeframes. In FY 2014, the Office of Investigations exceeded the investigative 

performance measure, and expects to continue this performance trend in FYs 2015 and 2016. In 

FY 2014, the Office opened 81 new investigations, closed 92 investigations, referred 48

investigations that substantiated administrative violations against a Treasury employee to the 

appropriate regulated bureau for action, and referred 109 investigations for criminal prosecution. 

Treasury is a complex agency with many programs and operations that are vital to the Nation’s 

economic and national security. Many of these programs and operations are thinly resourced and 

the OIG is often the only Treasury presence providing on-site verification and quality control. 

The implementation of new authorities and regulatory changes brought about by major 

legislation to address the economic crisis and other events—such as Dodd-Frank, the RESTORE 

Act, and the DATA Act—continue to evolve. The OIG must remain vigilant and have the 

capacity to provide independent assessments of the Department’s activities to stand up and bring 

to a mature state new offices and programs. The OIG must also be able to respond in an 

expedient and effective manner to unanticipated and emerging issues of significant impact to the 

Department. 

In FYs 2015 and 2016, Treasury OIG will continue to work with the General Services 

Administration to consolidate three expiring office space leases into one new lease, thereby 

bringing all Washington, DC employees together in a single location. 

Office of Inspector General’s FY 2016 Budget Request

In accordance with the requirements of Section 6(f)(1) of the Inspector General Act of 1978, (as 

amended), the Treasury Inspector General submits the following information relating to the 

OIG’s requested budget for FY 2016:

• The aggregate budget request for the operations of the OIG is $48,416,000 comprised of 

$35,416,000 from direct appropriation, and $13,000,000 from reimbursable collections;
OIG - 8

• The portion of this amount needed for OIG training is $450,000; and

• The portion of this amount needed to support the Council of Inspectors General on Integrity 

and Efficiency (CIGIE) is $95,500.

The amount requested for training satisfies all OIG training needs for FY 2016.
OIG - 9

Section 2 – Budget Adjustments and Appropriation Language

2.1 – Budget Adjustments Table

Dollars in Thousands

Office of Inspector General FTE Amount

FY 2015 Enacted 194 $35,351

Changes to Base:

Maintaining Current Levels (MCLs): - $549

Pay-Raise - $283

Pay Annualization - $72

FERS Contribution Increase - $107

Non-Pay - $87

Efficiency Savings: - ($484)

Administrative Reduction - ($484)

($484)

($484)

Subtotal Changes to Base - $65

Total FY 2016 Base 194 $35,416

Total FY 2016 Request 194 $35,416

2A – Budget Increases and Decreases Description

Maintaining Current Levels (MCLs) .........................................................+$549,000 / +0 FTE

Pay-Raise +$283,000 / +0 FTE 

Funds are requested for the proposed January 2016 pay-raise and the annualization of the 2015 

pay-raise.

Pay Annualization +$72,000 / +0 FTE 

Funds are requested for annualization of the January 2015 pay-raise. 

FERS Contribution Increase +$107,000 / +0 FTE 

Funds are requested for an increase in agency contributions for Federal Employees Retirement 

System (FERS) employees.

Non-Pay +$87,000 / +0 FTE 

Funds are requested for non-labor costs such as travel, contracts, rent, and equipment.

Efficiency Savings .........................................................................................-$484,000 / +0 FTE

Administrative Reduction -$484,000 / +0 FTE 

OIG will reduce its administrative expenses and achieve savings due to delays in on-boarding 

staffing. 
OIG - 10

2.2 – Operating Levels Table

Dollars in Thousands

Office of Inspector General FY 2014 FY 2015 FY 2016

Object Classification Actual Enacted Request

11.1 - Full-time permanent 21,000 21,500 21,565

11.3 - Other than full-time permanent 100 200 200

11.5 - Other personnel compensation 600 600 600

11.8 - Special personal services payments 795 875 875

11.9 - Personnel Compensation (Total) 22,495 23,175 23,175

12.0 - Personnel benefits 5,634 5,800 5,800

Total Personnel and Compensation Benefits $28,129 $28,975 $28,975

21.0 - Travel and transportation of persons 600 550 550

23.1 - Rental payments to GSA 1,950 2,000 2,460

23.2 - Rental payments to others 453 460 0

23.3 - Communication, utilities, and misc charges 850 1,000 1,000

24.0 - Printing and reproduction 11 26 26

25.2 - Other services 10,522 10,965 10,965

25.3 - Other purchases of goods & serv frm Govt accounts 3,150 3,800 3,800

25.6 - Medical care 60 50 50

25.7 - Operation and maintenance of equip 375 125 125

26.0 - Supplies and materials 300 100 100

31.0 - Equipment 400 300 300

91.2 - Unvouchered Expenditures 100 0 0

Total Non-Personnel 18,771 19,476 19,376

Subtotal New Appropriated Resources $46,900 $48,351 $48,416

Budget Activities:

Audit 33,136 41,275 41,304

Investigations 7,603 7,076 7,112

Total Budgetary Resources $40,739 $48,351 $48,416

FTE 174 213 213
OIG - 11

2B – Appropriations Language and Explanation of Changes

Appropriations Language Explanation of Changes

DEPARTMENT OF THE TREASURY

OFFICE OF INSPECTOR GENERAL

Federal Funds

SALARIES AND EXPENSES

For necessary expenses of the Office of Inspector General in 

carrying out the provisions of the Inspector General Act of 

1978, [$35,351,000] $35,416,000, including hire of 

passenger motor vehicles; of which not to exceed $100,000 

shall be available for unforeseen emergencies of a 

confidential nature, to be allocated and expended under the 

direction of the Inspector General of the Treasury; of which

up to $2,800,000, to remain available until September 30, 

2017, shall be for audits and investigations conducted 

pursuant to section 1608 of the Resources and Ecosystems

Sustainability, Tourist Opportunities, and Revived 

Economies of the Gulf Coast States Act of 2012 (33 U.S.C. 

1321 note)[; and of which not to exceed $1,000 shall be 

available for official reception and representation expenses]. 

(Department of the Treasury Appropriations Act 2015.)

2C – Legislative Proposals

OIG has no legislative proposals.
OIG - 12

Section 3 – Budget and Performance Plan

3A – Audit

($28,304,000 from direct appropriations, and $13,000,000 from reimbursable resources): 

The Office of Audit conducts audits aimed to ensure the accountability of resources, protect 

information, and provide recommendations for improving the economy, efficiency, 

effectiveness, and integrity of Treasury programs and operations under its jurisdiction. The 

requested funding for FY 2016 is necessary to perform mandated work and maintain an 

appropriate level of oversight of Treasury programs and operations consistent with its 

responsibilities under the Inspector General Act. In FY 2016 the OIG must continue to provide 

oversight of Gulf Coast Restoration Trust Fund programs, projects, and activities as well as 

Treasury’s roles and responsibilities under the DATA Act. Reimbursable funding supports 

agreements for contract audits of other Treasury bureaus, and oversight of the SBLF and SSBCI 

programs. SBLF/SSBCI program oversight and expected performance is detailed in the 

SBLF/SSBCI Program Office budget submission.

Description of Performance:

The Office plans to complete 75 audit products annually in FY 2015 and 77 in FY 2016. In FY

2014, the Office of Audit completed 75 audit products, exceeding its goal, and met all statutory 

audit timelines. Audit products include audit reports, evaluation reports, the Inspector General’s 

Semi-Annual Report to the Congress, and the Inspector General’s annual memorandum to the 

Secretary on the most significant management and performance challenges facing the 

Department. Audit products can also include responses to specific information requests by the 

Congress on a variety of subjects. By completing independent and timely assessments of 

Treasury’s programs and operations under our jurisdiction, the OIG supports its mission of 

promoting efficiency, effectiveness, and integrity of Treasury programs and operations. The 

recommendations for improvement in Treasury programs and operations noted through OIG’s 

assessments directly support the Department of the Treasury in achieving its strategic goals. It 

should be noted that a number of these assessments are mandated in law with specific reporting 

deadlines so that decision makers have timely information.

The OIG has a mature audit operation that can well estimate, based on historical performance, an 

accurate prediction of future performance. That said, it has over time, demonstrated agility at 

redirecting resources as necessary to address new challenges and mandates of its stakeholders.

In keeping with the OIG’s strategy to maintain a highly skilled and motivated workforce, the 

OIG plans and executes a meaningful body of work designed to help ensure the integrity and 

effectiveness of Treasury programs and operations while looking for opportunities to improve 

them.
OIG - 13

3.1.1 – Audit Budget Activity Budget and Performance Plan

Dollars in Thousands

Audit Budget Activity

Resource Level FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016

Actuals Actuals Actuals Actuals Actuals Enacted Enacted Request

 Appropriated Resources $20,116 $19,721 $22,435 $22,823 $21,630 $27,050 $28,275 $28,304

 Reimbursable Resources $6,300 $14,300 $6,300 $10,000 $13,200 $12,000 $13,000 $13,000

Budget Activity Total $26,416 $34,021 $28,735 $32,823 $34,830 $39,050 $41,275 $41,304

Measure FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016

Actual Actual Actual Actual Actual Actual Target Target

Number of Completed Audit 

Products

68 68 126 91 72 75 75 77

Percent of Statutory Audits 

Completed by the Required 

Date

100.0 50.0 100.0 100.0 100.0 100.0 100.0 100.0

Key: DISC - Discontinued and B - Baseline

3B – Investigations

($7,112,000 from direct appropriations): 

The Office of Investigations prevents, detects, and investigates complaints of fraud, waste, and 

abuse. This includes the detection and prevention or deterrence of employee misconduct and 

fraud, or related financial crimes within or directed against Treasury. The Office of 

Investigations refers its cases to the Department of Justice, state or local prosecutors for criminal 

prosecution or civil litigation, or to agency officials for corrective administrative action. 

With the increased risk of the Recovery Act grant programs for low-income housing and specific 

energy properties, the Office of Investigations faces greater challenges and anticipated increases 

in grant fraud. In addition, with the establishment of the Gulf Coast Restoration Trust Fund,

outreach efforts are being made in an effort to prepare for future investigative referrals and 

complaints aimed at suspected fraud involving the funds with this program.

Additionally, the Office of Investigations remains committed to investigating benefit, payment 

and other monetary fraud associated with the programs and operations of the Treasury 

Department. 

Description of Performance:

In FY 2014 the Office of Investigations exceeded the Investigative Performance Measure target, 

and opened 81 new investigations, and closed 92 investigations. The OIG also referred 48

investigations that substantiated administrative violations against a Treasury employee to the 

appropriate regulated bureau for action. In addition, the OIG referred 68 investigations for 

criminal prosecution. The Investigative performance measure is a percentage of all cases closed 

by Office of Investigations during the fiscal year referred to Department Bureaus for 

administrative action or for criminal or civil prosecution by Federal or local prosecutors. 
OIG - 14

The Investigative performance measure is the percentage of all cases closed by OI during the 

fiscal year that were referred for administrative action or for criminal or civil prosecution by 

Federal or local prosecutors. The goal for Office of Investigations is that at least 80 percent of 

closed cases meet the aforementioned criteria of closed cases in this fiscal year. Meeting or 

exceeding this goal demonstrates that OI is responsive to allegations and complaints and does an 

excellent and thorough job in analyzing and evaluating incoming complaints, investigating 

complaints that warrant full investigation and achieving a measurable result by way of either an 

Administrative or Criminal referral for action against the subject of the investigation. The low 

percentage of investigations closed had no actionable findings. The OI excellent performance 

continues to assist the Department in maintaining the integrity of its programs and operations, 

subsequently ferreting out fraud, waste, and abuse. This goal was developed to achieve OIG’s 

goal of positively impacting Treasury’s strategic goals and providing a more meaningful 

measurement of investigative performance.

The target for referral rates were exceeded with a 90 percent referral rate. Through the Office 

of Investigation’s case management system, cases were tracked for timely investigative steps, 

ensuring that documentation is complete, thorough, and accurately reported and enabling 

managers to monitor and maintain investigative momentum. In addition, agents were held 

accountable to these performance measures in their annual performance plans, while managers 

were goal oriented and held accountable for the performance of their subordinates. Additionally, 

Office of Investigations’ success can also be attributed to outreach to the Department’s bureaus, 

other law enforcement agencies, and continued enhancement of its investigative resources. OIG 

met, or exceeded, its 2014 goal. The same strategies and means will be implemented to achieve 

or exceed FY 2015 and FY 2016 targets.

3.1.2 – Investigations Budget and Performance Plan

Dollars in Thousands

Investigations Budget Activity

Resource Level FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016

Actuals Actuals Actuals Actuals Actuals Enacted Enacted Request

 Appropriated Resources $6,009 $6,831 $6,702 $6,818 $6,461 $7,750 $7,076 $7,112

Budget Activity Total $6,009 $6,831 $6,702 $6,818 $6,461 $7,750 $7,076 $7,112

Measure FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016

Actual Actual Actual Actual Actual Actual Target Target

Percentage (%) of All Cases 

Closed During Fiscal Year that 

were Referred for Criminal/Civil 

Prosecution or Treasury 

Administrative Action

100.0 93.0 85.0 91.0 84.0 84.0 80.0 80.0

Key: DISC - Discontinued and B - Baseline
OIG - 15

Section 4 – Supplemental Information

4A – Summary of Capital Investments

OIG does not have any IT or Non-IT Capital Investments. 

A summary of capital investment resources, including major information technology and nontechnology investments, can be viewed and downloaded 

at: http://www.treasury.gov/about/budget-performance/Pages/summary-of-capitalinvestments.aspx

This website also contains a digital copy of this document.