Department of the Treasury

Office of Inspector General

Congressional Budget

Justification and Annual 

Performance Report and Plan

FY 2020
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Table of Contents

Section I – Budget Request........................................................................................................... 3

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

B – Summary of the Request ...................................................................................................... 3

1.1 – Appropriations Detail Table .............................................................................................. 4

1.2 – Budget Adjustments Table................................................................................................. 4

C – Budget Increases and Decreases Description....................................................................... 5

1.3 – Operating Levels Table...................................................................................................... 5

E – Legislative Proposals............................................................................................................ 6

Section II – Annual Performance Plan and Report................................................................... 7

A – Strategic Alignment ............................................................................................................. 7

B – Budget and Performance by Budget Activity .................................................................... 10

2.1.1 Audit Resources and Measures........................................................................................ 10

Audit Budget and Performance................................................................................................. 10

Investigations Budget and Performance ................................................................................... 12

Section III – Additional Information ........................................................................................ 13

A – Summary of Capital Investments....................................................................................... 13
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Section I – Budget Request

A – Mission Statement

To promote the integrity, efficiency, and effectiveness in programs and operations within the 

Department of the Treasury (Treasury or Department) and across OIG’s jurisdictional 

boundaries. 

B – Summary of the Request 

The FY 2020 request for $37,044,000 for the OIG will be used to fund critical audit, 

investigative, and mission support activities to meet the requirements of the Inspector General 

Act of 1978, as amended, and other statutes including, but not limited to: the Cybersecurity Act 

of 2015; Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank); Federal 

Information Security Modernization Act of 2014 (FISMA); Government Management Reform 

Act; Improper Payments Elimination and Recovery Act of 2010 (IPERA); Government Charge

Card Abuse Prevention Act of 2012; Digital Accountability and Transparency Act of 2014 

(DATA Act); Federal Deposit Insurance Act; 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 (1) audits of the Department’s 

financial statements, (2) audits and/or evaluations of the Department’s information systems 

security program and practices as required by FISMA, (3) assessments of the Department’s cyber 

security information sharing, (4) audits of improper payments and recoveries under IPERA, (5) 

risk assessments and audits of charge card programs, (6) material loss reviews of failed insured 

depositary institutions regulated by the Office of the Comptroller of the Currency (OCC), and (7) 

data quality audits of spending data submitted by the Department to USASpending.gov.

With the resources available after mandated requirements are met, the 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) Operating in an Uncertain Environment (2) Cyber Threats, (3) Anti-Money 

Laundering/Terrorist Financing and Bank Secrecy Act Enforcement, and (4) Efforts to Promote 

Spending Transparency and to Prevent and Detect Improper Payments.

The OIG will continue its investigative work to prevent, detect, and investigate complaints of 

fraud, waste, and abuse impacting Treasury programs and operations. This includes the 

detection and prevention or deterrence of employee misconduct and fraud.

In support of Treasury’s mission, the OIG established the following strategic goals:

• Promote the integrity, efficiency, and effectiveness of programs and operations across 

Treasury OIG’s jurisdictional boundaries through audits and investigations

• Proactively support and strengthen the ability of programs across Treasury OIG’s 

jurisdictional boundaries to identify challenges and manage risks 

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

investigative results, and priorities

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

Treasury OIG mission, vision, and strategic goals
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Office of Inspector General’s FY 2020 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 2020:

• The aggregate budget request for the operations of the OIG is $46,044,000 comprised of 

$37,044,000 from direct appropriations, and $9,000,000 from reimbursable collections;

• The portion of this amount needed for OIG training is $650,000; and

• The portion of this amount estimated in support the Council of Inspectors General on 

Integrity and Efficiency (CIGIE) is $92,500.

The amount requested for training satisfies all OIG training needs for FY 2020.

“The Inspector General has determined that the office requires approximately $2,000,000 above 

the flat funding level of $37,044,000 included in the President’s Budget to maintain current 

staffing and accomplish required audit and investigative work in FY 2020, and to carry out the 

OIG’s mission to promote integrity, efficiency and effectiveness of programs and operations 

within the Department and across OIG’s jurisdictional boundaries, and to prevent fraud waste 

and abuse.”

1.1 – Appropriations Detail Table

Dollars in Thousands

* FY 2018 FTE and Other Resources are Actuals. This column reflects levels appropriated in P.L. 115-141, the Consolidated 

Appropriations Act of 2018. For further details on the execution of these resources see the 2020 Budget Appendix chapter for the 

Department of the Treasury.

1.2 – Budget Adjustments Table

Dollars in Thousands

Office of Inspector General FTE Amount

FY 2019 Annualized CR 166 $37,044 

Changes to Base:

Maintaining Current Levels (MCLs): $193 

Non-Pay 0 $193 

Subtotal Changes to Base 0 $193 

Total FY 2020 Base 166 $37,237 

Program Changes:

 Program Decreases 0 ($281)

Operating Level to Absorb Administrative Cost

Increase 0 ($281)

Program Increases 0 $88 

Operations and Maintenance (O&M) of Prioryear Enterprise-wide Cybersecurity investments 0 88

Subtotal Program Changes 0 ($193)

Total FY 2020 Request 166 $37,044 

Office of Inspector General

Appropriated Resources

New Appropriated Resources FTE AMOUNT FTE AMOUNT FTE AMOUNT FTE AMOUNT FTE AMOUNT

Audit 119 $24,413 127 $28,524 127 $28,524 0 $0 0.00% 0.00%

Investigations 42 $11,512 39 $8,520 39 $8,520 0 $0 0.00% 0.00%

Subtotal New Appropriated Resource 161 $35,925 166 $37,044 166 $37,044 0 $0 0.00% 0.00%

Other Resources

 Reimbursables 3 $10,500 3 $9,000 3 $9,000 0 $0 0.00% 0.00%

Subtotal Other Resources 3 $10,500 3 $9,000 3 $9,000 0 $0 0.00% 0.00%

Total Budgetary Resources 164 $46,425 169 $46,044 169 $46,044 0 $0 0.00% 0.00%

FY 2018 * FY 2019 FY 2019 to FY 2020

Enacted Annualized CR Request Change % Change

FY 2020
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C – Budget Increases and Decreases Description

Maintaining Current Levels (MCLs) .................................................................193,000 / 0 FTE

Non-Pay +$193,000 / +0 FTE 

Funds are requested for non-labor expenses such as travel, contracts, rent, supplies, and 

equipment.

Program Decreases ..................................................................-281,000/ 0 FTE

Decrease to Meet Budget Level -$281,000/ -0 FTE

Program decrease to accommodate increased administrative costs, including rent.

Program Increases..................................................................... $88,000/ 0 FTE

Operations and Maintenance (O&M) of Prior-year Enterprise-wide Cybersecurity Investments 

+88,000 / +0 FTE

The FY 2020 request includes funding to support O&M for prior year Cybersecurity 

Enhancement Account investments. O&M will be funded by Treasury Bureaus through 

Treasury Franchise Fund billing. This increase represents the bureau’s portion of the $17.5 

million O&M total.

1.3 – Operating Levels Table

Dollars in Thousands

Bureau Name FY 2018 FY 2019 FY 2020

Object Classification Enacted Enacted Request

11.1 - Full-time permanent 19,232 19,285 20,000

11.3 - Other than full-time permanent 10 10 10 

11.5 - Other personnel compensation 825 700 500

11.9 - Personnel Compensation (Total) 20,067 19,995 20,510

12.0 - Personnel benefits 6,200 6,553 6,000

13.0 - Benefits for former personnel 15 10 15 

Total Personnel and Compensation Benefits $26,282 $26,558 $26,525

21.0 - Travel and transportation of persons 775 700 700 

23.1 - Rental payments to GSA 2,087 4,041 4,106 

23.3 - Communications, utilities, and miscellaneous charges 1,000 800 900 

24.0 - Printing and reproduction 5 5 10 

25.2 - Other services from non-Federal sources 3,100 2,250 2,000

25.3 - Other goods and services from Federal sources 3,100 2,215 2,200

25.6 - Medical care 75 75 75 

25.7 - Operation and maintenance of equipment 50 35 58 

26.0 - Supplies and materials 200 145 200 

31.0 – Equipment 350 200 250 

91.0 – Unvouchered 20 20 20 

99.5 - Adjustment for rounding 0 0 0 

Total Non-Personnel $10,762 $10,486 $10,519

New Budgetary Resources $37,044 $37,044 $37,044 

FTE 161 166 166

FY 2018 shows actual FTE usage. This column reflects levels appropriated in P.L. 115-141 Consolidated Appropriations Act, 2018. For further 

details on the execution of these resources see the 2020 Budget Appendix chapter for the Department of the Treasury
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D – 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, $37,044,000, 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, 2021, 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.

Note.—A full-year 2019 appropriation for this account was not 

enacted at the time the budget was prepared; therefore, the budget 

assumes this account is operating under the Continuing 

Appropriations Act, 2019 (Division C of P.L. 115–245, as 

amended). The amounts included for 2019 reflect the annualized 

level provided by the continuing resolution.

E – Legislative Proposals

The OIG has no legislative proposals.
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Section II – Annual Performance Plan and Report

A – Strategic Alignment

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

Treasury’s Strategic Plan for FY 2018-2022 including all objectives under the following goals: 

• Goal 1: Boost U.S. Economic Growth

• Goal 2: Promote Financial Stability

• Goal 3: Enhance National Security

• Goal 4: Transform Government-wide Financial Stewardship

• Goal 5: Achieve Operational Excellence

The FY 2020 requested resources will enable the OIG to perform audits and investigations of 

Treasury programs and operations under its jurisdiction, except for those of the Internal Revenue 

Service (IRS) and the Troubled Asset Relief Program (TARP), and to keep the Secretary of the 

Treasury and Congress fully informed of problems, deficiencies, and the need for corrective 

action. By statute, the OIG also performs oversight of the Gulf Coast Ecosystem Restoration 

Council, an independent Federal agency.

Major Treasury risks and challenges include: 

Operating in an Uncertain Environment

This challenge addresses the external factors and future uncertainties that affect the Department’s 

programs and operations. Among the most notable were the proposed budget cuts and new 

requirements imposed by Executive Order 13781, Comprehensive Plan for Reorganizing the 

Executive Branch (March 13, 2017). The OIG will assess the Department’s ability to meet new 

mandates and manage challenges and risks to its programs and operations.

Cyber Threats

Treasury has maintained steady progress in addressing the continual and on-going challenges 

that the Federal Government and private sector face, including the threat of ransomware and 

difficulty obtaining cybersecurity personnel. Cyber threats are a persistent concern as Treasury’s 

information systems are critical to the core functions of government and the Nation’s financial 

infrastructure. Attempted cyber-attacks against Federal agencies, including Treasury, and 

financial institutions continue to increase in frequency and severity, in addition to continuously 

evolving. Treasury is in the process of implementing the Federal Government-wide Continuous 

Diagnostics and Mitigation program spearheaded by the Department of Homeland Security. This 

program is aimed at providing agencies with the capabilities and tools needed to identify 

cybersecurity risks on an ongoing basis, prioritize these risks based on potential impacts, and 

enable cybersecurity personnel to mitigate the most significant problems first.

OIG conducts audits of Treasury’s information systems and operations. As part of these audits, 

OIG conducts penetration tests of selected Treasury bureaus and offices to determine whether 

sufficient protections exist to prevent and detect unauthorized access to Treasury networks and 

systems. 
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Anti-Money Laundering/Terrorist Financing and Bank Secrecy Act Enforcement 

Effective coordination and collaboration and TFI’s ability to effectively gather and analyze 

intelligence information requires a stable cadre of experienced staff. The security clearance 

process has significantly impacted Treasury’s human capital management and is a systemic issue 

government-wide. Stability, experienced leadership, and coordination within TFI is imperative to 

enhance information gathering and intelligence analysis and increase efficiency. Given the 

criticality of Treasury’s mission, its role to carry out U.S. policy, and resource constraints, the 

OIG continues to consider anti-money laundering and combating terrorist financing programs 

and operations as inherently high-risk.

Through OIG’s review of TFI authorities, responsibilities and programs, OIG assesses the 

efficiency and effectiveness of TFI components including their ability to disrupt terrorist 

organizations. OIG’s review includes assessing internal control and ensuring compliance with 

laws and internal procedures. 

Efforts to Promote Spending Transparency and to Prevent and Detect Improper Payments

Given the broad implications and critical roles assigned to Treasury by the DATA Act, it is 

considered an ongoing high risk implementation project and management challenge. The DATA 

Act requires the Federal Government to provide consistent, reliable, and useful online data about 

how it spends taxpayer dollars. Given the Department’s role in the Government-wide 

implementation of the DATA Act, Treasury OIG has provided continuous oversight since 

enactment of the law. While there have been successes to date, there is still much to do.

Concurrent with the work performed by the OIG, the office leads a multi-agency IG community 

DATA Act Working Group and provides educational oversight ensuring the IG community is 

carrying out responsibilities under the DATA Act. 

The OIG continues to identify and analyze the risks of improper payments and reviews the 

controls and safeguards put in place by Treasury to prevent and recover such payments as set 

forth in IPERA.

Major challenges and risks for the Gulf Coast Ecosystem Restoration Council (Council)

Federal Statutory and Regulatory Compliance

While the Council must ensure that activities and projects funded by the RESTORE Act meet all 

environmental laws and regulations at the Federal and State level, the Council must also ensure 

its compliance with applicable laws and regulations as a Federal entity. The Council is 

challenged to follow Federal statutory and regulatory compliance requirements related to the 

DATA Act, FISMA, and IPERA. The Council still faces challenges in meeting these Federal 

statutory and regulatory compliance stemming from the need for a reliable grants management 

system among other things. The OIG will continue to focus audits on the Council’s continued

implementation and compliance with key Federal mandates.

Grant and Interagency Agreement Compliance Monitoring

Given the increase in grants and interagency agreements, the OIG continues to emphasize the 

necessity to monitor projects and award recipients of RESTORE Act funds. The OIG audits will 

focus on the Council’s monitoring controls in place to ensure projects and recipients comply with 

grant and agency agreements and funds are used as intended. 
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In the Investigations operational area, OIG has established eight priorities for FY 2019:

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 

own 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 Recovery Act. Such 

allegations often involve contractors, entities, and individuals who are providing or seeking to 

provide goods or services to the Department. The Office of Investigations receives complaints 

alleging criminal or other misconduct from employees, contractors, members of the public, and 

the Congress.

Financial Programs and Operations Crime

Investigations relating to Treasury financial programs and operations that involve Treasury 

bureaus issuing licenses, providing benefits, and exercising oversight of U.S. financial 

institutions; frauds involving improper Federal payments such as those involving stolen, 

counterfeit, altered or fraudulently obtained Treasury checks and ACH payments; frauds 

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

Forgery Insurance Fund; 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. These matters require prompt attention to protect the public and the integrity of the 

department.

Threats Against Treasury Employees and Facilities

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

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

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

Cyber Threats against Treasury Systems and Cyber Enabled Financial Crimes Fraud

The OIG conducts investigations into Cyber intrusions of Treasury systems, the illicit removal of 

Treasury protected information from Treasury systems and Cyber enabled criminal activity 

impacting Treasury programs and operations, such as Business Email Compromise, Personal 

Email Compromise and other schemes.

Treasury Employee and Bureau Impersonation Scams

Investigations relating to scammers who represent themselves as Treasury employees in order to 

defraud the citizens of the U.S. and other countries by the impersonation of Treasury employees 
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and/or the fraudulent use of the Treasury and Bureau seals. This is a problem that has 

significantly increased in the last few years. These matters require prompt attention to protect the 

public and the integrity of the Department.

Investigating Fraud Related to Persons Representing Themselves as “Sovereign Citizens” 

Submitting Fictitious Financial Instruments to Treasury, Financial Institutions, and Private 

Companies

The OIG conducts investigations into criminal activity associated with individuals who attempt 

to scam the Treasury, financial institutions, private companies, and citizens by submitting 

fictitious financial instruments purporting to be issued by or drawn on the Treasury or other 

counterfeit documents to perpetrate a variety of fraud schemes. These matters have become more 

prevalent and require prompt coordination with Federal, State, and local authorities to protect the 

targets of the scams. 

Identifying and Investigating Fraud Related to the RESTORE Act 

The RESTORE Act commits 80 percent of all administrative and civil penalties related to the 

Deepwater Horizon spill to the Gulf Coast Restoration Trust Fund. It also outlines a structure for 

using the funds to restore and protect the natural resources, ecosystems, fisheries, marine and 

wildlife habitats, beaches, coastal wetlands, and economy of the Gulf Coast region. As such, the 

act assigns Treasury several roles in administering the Trust Fund, including authorizing the 

Inspector General to investigate projects, programs, and activities funded under the act. 

B – Budget and Performance by Budget Activity

2.1.1 Audit Resources and Measures

Dollars in Thousands

 Resource Level FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020

Actual Actual Actual Actual Actual Annualized 

CR Request

Appropriated Resources $21,801 $24,947 $27,653 $26,014 $28,413 $28,524 $28,524

Reimbursable $8,671 $8,525 $7,299 $6,726 $6,116 $9,000 $9,000 

Budget Activity Total $30,472 $33,472 $34,952 $32,740 $30,529 $37,490 $37,490

FTE 133 135 137 115 119 127 127

Measure FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 FY 2020

Actual Actual Actual Actual Actual Target Target Target

Number of Completed Audit 

Products 72 75 86 98 90 86 74 74

Percent of Statutory Audits 

Completed by the Required 

Date

100 100 100 100 100 100 100 100

Audit Budget and Performance

($28,524,000 from direct appropriations, and $9,000,000 from reimbursable resources):

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

information, and provide recommendations for improving the integrity, economy, efficiency, 
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effectiveness, of programs and operations within the Department and across OIG’s jurisdictional 

boundaries, which include those of the Gulf Coast Ecosystem Restoration Council. The 

requested funding for FY 2020 is necessary to perform mandated work (including 

audits/assessments of financial statements, information systems security program and practices, 

cyber security information sharing, improper payments and recoveries, charge card programs. 

material loss reviews of failed insured depository institutions regulated by the OCC, and data 

quality audits of spending data), and to maintain an appropriate level of oversight of programs 

and operations consistent with the OIG’s responsibilities under the Inspector General Act of 

1978, amended. In FY 2020, OIG will also continue to provide oversight of Treasury’s 

government-wide role and responsibilities under the DATA Act. Reimbursable funding 

agreements support financial statement audits of Treasury and oversight of the Small Business 

Lending Fund. Reimbursable funding agreements also support Treasury financial audits for 

which Treasury OIG is the lead office in selecting and overseeing contractor selection.

Description of Performance:

The Office plans to complete 74 audit products in FY 2019, and 74 in FY 2020. The number of 

audit products was reduced beginning in FY 2018 due to the increased administrative costs. The 

same target will apply in FY 2020. In FY 2018, the Office of Audit completed 91 audit products,

and met all statutory audit timelines. Audit products included audit reports, evaluation reports, 

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

memoranda to the Secretary of the Treasury and the designated Chairperson of the Gulf Coast 

Ecosystem Restoration Council, on the most significant management and performance 

challenges facing the Department and Gulf Coast Ecosystem Restoration Council, respectively. 

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

completing independent and timely assessments of programs and operations across its

jurisdictional boundaries, the Office of Audit supports the OIG’s mission of promoting integrity,

efficiency, effectiveness of those programs and operations. The recommendations for 

improvement in programs and operations noted through OIG’s assessments directly support both 

the Treasury Department and the Gulf Coast Ecosystem Restoration Council in achieving their 

strategic goals and meeting their respective missions. 

2.1.2 Investigations Resources and Measures

Dollars in Thousands

 Resource Level FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020

Actual Actual Actual Actual Actual Annualized 

CR Request

Appropriated Resources $5,451 $6,237 $6,913 $7,164 $11,512 $8,520 $8,520 

Budget Activity Total $5,451 $6,237 $6,913 $7,164 $11,512 $8,520 $8,520 

FTE 34 33 33 43 42 39 39

Performance Measure

FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 FY 2020

Actual Actual Actual Actual Actual Target Target Target

Percentage of All Cases 

Closed During Fiscal Year 

That Were Referred for 

Criminal/Civil/Administrative 

Action

84 87 84 84 98 80 80 80
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Investigations Budget and Performance 

($8,520,000 from direct appropriations): 

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

abuse impacting Treasury programs and operations. 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, the Office 

of Investigations faces greater challenges and anticipated increases in grant fraud. In addition, 

with the establishment of 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. In addition to the grant programs listed above, the Office 

of Investigations has seen a noted increase in fraud impacting other significant Treasury 

programs and operations including leaks of Treasury information, as well as fraud impacting the 

Treasury Direct program and the Treasury payment processing service operated by the Bureau of 

Fiscal Service. Fraud impacting the Treasury Direct program includes identity theft, account 

takeover, attempts to launder money and create fraudulent accounts. In 2018 the Bureau of the 

Fiscal Service reported an over eightfold increase in some types of fraud over 2015. The Office 

of Investigations continues to see substantial increases in improper payment fraud impacting the 

Bureau of Fiscal Service, which makes 85 percent of the payments for the Federal Government. 

This fraud includes marked increases in fraud impacting the Direct Express program, including 

lost card fraud, stolen card fraud, counterfeit card fraud, “account take over” or redirected 

benefit fraud, “card not present” fraud as well as stolen, altered and counterfeit Treasury checks 

and ACH payments. Fraud impacting the Direct Express program nearly tripled in dollar terms 

from November 2015 to December 2018. Stolen card fraud more than quadrupled from April to 

October 2018. Card not present fraud increased over twenty percent from February to 

September 2018. Lost card fraud nearly doubled from February to June 2018. Counterfeit credit 

card fraud more than tripled from July to December 2018. 

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

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

Department. 

Description of Performance:

In FY 2018 the Office of Investigations exceeded the Investigative Performance Measure target 

(Target – 80 percent; Actual – 98 percent), opened 113 new investigations and closed 110 

investigations. The OIG also referred 8 investigations that substantiated administrative 

violations against a Treasury employee to the appropriate regulated bureau for action. In 

addition, the OIG referred 185 investigations for criminal prosecution and 19 investigations for 

civil prosecution. In FY 2018 the Office of Investigations charged and/or indicted 102 subjects, 

54 of which have been sentenced in investigations that resulted in fines, seizures, restitution, 

penalties and settlements of more than $34 million. 
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The Investigative Performance Measure is a percentage of all cases closed by the 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. The goal for Office of 

Investigations is that at least 80 percent of closed cases meet the aforementioned criteria of 

closed cases in the fiscal year. Meeting or exceeding this goal demonstrates that the Office of 

Investigations is responsive to allegations and complaints referred to the office and when these 

referrals require investigation, the cases are timely, thoroughly and accurately reported to assist 

the Department in maintaining the integrity of its programs and operations, subsequently 

ferreting out fraud, waste, and abuse. The office is working to meet or exceed this measure in 

both FY 2019 and FY 2020.

With the publication of the Treasury Strategic Plan for FY 2018-2022, OIG will work this year 

to baseline its performance against the new strategic objectives. This could result in changes to 

performance measures in the FY 2021 budget.

Section III – Additional Information

A – Summary of Capital Investments

OIG has no capital investments. Capital investments that support OIG are included in the 

Departmental Offices plan.

A summary of capital investment resources, including major information technology and nontechnology investments can be found at:

http://www.treasury.gov/about/budget-performance/Pages/summary-of-capital-investments.aspx

This website also contains a digital copy of this document.