Office of Inspector General
 

FY 2015
 

President’s Budget
 
 

 

 

 

 

 

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 ...............................................8

2.1 – Budget Adjustments Table .................................................................................................8

2A – Budget Increases and Decreases Description .....................................................................8

2.2 – Operating Levels Table ......................................................................................................9

2B – Appropriations Language and Explanation of Changes ...................................................10

2C – Legislative Proposals ........................................................................................................10

Section 3 – Budget and Performance Plan ................................................................................11

3A – Audit .................................................................................................................................11

3.1.1 – Audit Budget and Performance Plan .............................................................................12

3B – Investigations ....................................................................................................................12

3.1.2 – Investigations Budget and Performance Plan ................................................................13

Section 4 – Supplemental Information ......................................................................................14

4A – Summary of Capital Investments .....................................................................................14

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Dollars in Thousands 

Office of Inspector General FY 2013 FY 2014 FY 2015 FY 2014 to FY 2015 

Appropriated Resources Enacted Enacted Request $ Change % Change 

FTE AMOUNT FTE AMOUNT FTE AMOUNT FTE AMOUNT FTE AMOUNT 

New Appropriated Resources: 

Audit 142 21,630 163 27,050 163 28,275 0 1,225 0.00% 4.53% 

Investigations 31 6,461 31 7,750 31 7,076 0 (674) 0.00% -8.70% 

Subtotal New Appropriated Resources 173 $28,091 194 $34,800 194 $35,351 0 $551 0.00% 1.58% 

Other Resources: 

Reimbursables 18 13,200 19 12,000 19 13,000 0 1,000 0.00% 8.33% 

Subtotal Other Resources 

Total Budgetary Resources 

18 $13,200 

$41,291 

19 

191 213 

$12,000 

$46,800 

19 $13,000 

$48,351 

0 $1,000 

$1,551 

0.00% 

213 0 0.00% 

8.33% 

3.31% 

Some reimbursable amounts and FTE have been updated here compared to the President’s Budget Appendix 

 

 

 

 

 

Section 1 – Purpose 

1A – Mission Statement 

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

effectiveness of Treasury programs and operations. 

1.1 – Appropriations Detail Table 

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. 

-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. 

-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 

the State Small Business Credit Initiative (SSBCI). 

-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 

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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 Treasury’s strategic goals, but 

primarily supports Treasury’s Strategic Goal 1, Promote domestic economic growth and stability 

while continuing reforms of the financial system; Goal 3, Fairly and effectively reform and 

modernize federal financial management, accounting, and tax systems: Goal 4, Safeguard the 

financial system and use financial measures to counter national security threats; and Goal 5, 

Create a 21st-century approach to government by improving efficiency, effectiveness and 

customer interaction. OIG also supports Treasury’s strategic objectives 3.1: Improve the 

efficiency and transparency of federal financial management and government-wide accounting, 

4.3: Improve the cyber security of our nation’s financial sector critical infrastructure and 5.3: 

Promote efficient use of resources through shared services, strategic sourcing, streamlined 

business processes, and accountability. 

OIG’s Strategic Goals are: 

1.	 Promote the integrity and effectiveness of Treasury programs and operations through audits 

and investigations; 

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

challenges, both today and in the future; 

3.	 Fully and currently inform stakeholders of Treasury OIG findings, recommendations, 

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

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

Treasury OIG mission, vision, and strategic goals. 

The FY 2015 budget request will be used to fund critical audit, investigative, and support 

activities to meet the requirements of the Inspector General Act of 1978, the Dodd-Frank Wall 

Street Reform and Consumer Protection Act (Dodd-Frank), the Federal Information Security 

Management Act (FISMA), the Government Management Reform Act, the Federal Deposit 

Insurance Act, the Small Business Jobs Act of 2010, the Improper Payments Elimination and 

Recovery Act (IPERA), and the American Recovery and Reinvestment Act of 2009 (Recovery 

Act), among others. Specific mandates require audits of the Department’s financial statements, 

the Department’s implementation of FISMA, the Department’s implementation of IPERA, and 

failures of Treasury-regulated banks. Recently, under the Resources and Ecosystems 

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

2012 (RESTORE Act), OIG is authorized to conduct, supervise, and coordinate audits and 

investigations of projects, programs, and activities of the Gulf Coast Restoration Trust Fund 

(Trust Fund). 

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With the resources available after mandated requirements are met, the OIG will conduct audits 

and investigations of the Department’s highest risk programs and operations. These include: 

• Continued Implementation of Dodd-Frank 

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

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

• 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 

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

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

Financial Market Utilities. In the future, 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 Offices of Minority and Women Inclusion within Departmental Offices and OCC. 

The wave of bank failures that began in calendar year 2007 underscored the need for ongoing 

and proactive oversight in the banking area. Under the Federal Deposit Insurance Act, the OIG 

is required to review failures of Treasury-regulated banks. These reviews help identify and 

correct weaknesses in the supervisory process, but they are nevertheless a retrospective look at 

the quality of bank supervision. While the number of failed banks began to diminish 

considerably in 2011, a trend that continued through 2013, there are still hundreds of banks on 

the problem bank list and the Dodd-Frank threshold for requiring material loss reviews decreased 

from $150 million to $50 million in 2014. 

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

The Recovery Act provided Treasury with approximately $22 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 will require continued oversight. The OIG will continue this work at Departmental 

Offices to determine whether the funds were spent as intended. The OIG will also need to 

continue its oversight of the low-income housing program as funded projects are being brought 

on line. 

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 

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of the Federal Housing Finance Agency. As of June 2013, Treasury invested a total of $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 fiscal year 2013, the future of 

both is still in question and prolonged assistance may be required. During FY 2015, 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 2015 also includes the Housing Finance Agency 

(HFA) Initiative Programs which consist of the New Issue Bond Program ($15.3 billion) and the 

Temporary Credit and Liquidity Program ($4.5 billion in guaranteed HFA bonds). These 

programs include participation of over 90 state and local HFAs in an effort to support mortgage 

financing. 

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 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, is 

required to develop policies and procedures to administer 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 2015: 

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. 

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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. 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. 

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. 

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. 

Key Accomplishments and Challenges 

In FY 2013, the Office of Audit completed 72 audit products, exceeded its performance plan. 

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

products identified $32.6 million in monetary benefits and a number of areas where the 

Department needs to strengthen its controls. The Office plans to complete 75 audit products in 

FY 2014 and 75 audit products in FY 2015. In FY 2013, the Office of Investigations exceeded 

the investigative performance measure, and expects to continue this performance in FYs 2014 

and 2015. 

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 and the 

RESTORE 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 FY 2015, Treasury OIG will work with the GSA to consolidate three expiring office space 

leases into one new lease, so that all Washington, DC employees are together in a single 

location. The current estimate for this one-time cost is $4 million. 

Office of Inspector General’s FY 2015 Budget Request 

In accordance with the Inspector General Act, the Treasury Inspector General submits the 

following information relating to the OIG’s requested budget for FY 2015: 

•	 The aggregate budget request for the operations of the OIG is $48,351,000 comprised of 

$35,351,000 from direct appropriation, and $13,000,000 from reimbursable collections, 

•	 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 $65,873. 

•	 The amount requested for training satisfies all OIG training needs for fiscal year 2015. 

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Dollars in Thousands 

Office of Inspector General FTE Amount 

FY 2014 Enacted 194 $34,800 

Changes to Base: 

Maintaining Current Levels (MCLs): - $551 

Pay-Raise - $247 

FERS Contribution Increase - $211 

Non-Pay - $93 

Subtotal Changes to Base - $551 

Total FY 2015 Base 194 $35,351 

Total FY 2015 Request 194 $35,351 

 

 

 

Section 2 – Budget Adjustments and Appropriation Language 

2.1 – Budget Adjustments Table 

2A – Budget Increases and Decreases Description 

Maintaining Current Levels (MCLs) ......................................................... +$551,000 / +0 FTE
 

Pay-Raise +$247,000 / +0 FTE 

Funds are requested for the proposed January 2015 pay-raise and the annualization of the 2014 

pay-raise. 

FERS Contribution Increase +$211,000 / +0 FTE 

Funds are requested for increases in agency contributions to the Federal Employee Retirement 

System based on updated actuarial estimates. 

Non-Pay +$93,000 / +0 FTE 

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

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Dollars in Thousands 

Office of Inspector General FY 2013 FY 2014 FY 2015 

Object Classification Actual Enacted Request 

11.1 - Full-time permanent 17,870 21,000 21,500 

11.3 - Other than full-time permanent 90 100 200 

11.5 - Other personnel compensation 500 600 600 

11.8 - Special personal services payments 795 795 875 

11.9 - Personnel Compensation (Total) 19,255 22,495 23,175 

12.0 - Personnel benefits 5,000 5,634 5,800 

Total Personnel and Compensation Benefits $24,255 $28,129 $28,975 

21.0 - Travel and transportation of persons 500 600 550 

23.1 - Rental payments to GSA 1,910 1,950 2,000 

23.2 - Rental payments to others 453 453 460 

23.3 - Communication, utilities, and misc charges 750 850 1,000 

24.0 - Printing and reproduction 11 11 26 

25.2 - Other services 7,450 10,522 10,965 

25.3 - Other purchases of goods & serv frm Govt accounts 1,550 3,150 3,800 

25.6 - Medical care 60 60 50 

25.7 - Operation and maintenance of equip 375 375 125 

26.0 - Supplies and materials 200 300 100 

31.0 – Equipment 284 400 300 

Total Non-Personnel 13,543 18,671 19,376 

Subtotal New Appropriated Resources $37,798 $46,800 $48,351 

Budget Activities: 

Audit 31,337 39,050 41,275 

Investigations 6,461 7,750 7,076 

Total Budgetary Resources $37,798 $46,800 $48,351 

FTE 191 213 213 

Some amounts, especially 25.2 and 25.3 and FY 2013 FTE have been updated here compared to the President’s Budget 

Appendix. 

2.2 – Operating Levels Table 

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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, [$34,800,000]$35,351,000, 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 [; and of which not to 

exceed $2,500 shall be available for official reception and 

representation expenses, and of which $2,800,000 shall be 

for audits and investigations conducted pursuant to 

section1608 of the Resources and Ecosystems Sustainability 

and Tourist Opportunities, and Revived Economies of the 

Gulf States Act of 2012 (33 U.S.C. 1321 note)]. 

(Department of the Treasury Appropriations Act, 2014.) 

2C – Legislative Proposals 

The OIG has no legislative proposals. 

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Section 3 – Budget and Performance Plan 

3A – Audit 

($28,275,000 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 2015 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. As a newer responsibility, in FY 2015 the OIG must continue to provide 

oversight of Gulf Coast Restoration Trust Fund programs, projects, and activities. Reimbursable 

funding supports agreements for contract audits of other Treasury bureaus, as well as oversight 

of the Small Business Lending Fund (SBLF) and the State Small Business Credit Initiative 

(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 FYs 2014 and 2015. In FY 2013, the 

Office of Audit completed 72 audit products, exceeding the planned target of 70 audit products. 

In FY 2013, the Office met its mandated audit requirements and identified $32.6 million in 

monetary benefits. 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 Treasury Department in achieving four of its 

five strategic goals (OIG only incidentally supports Treasury’s strategic goal of “Enhance U.S. 

competitiveness and job creation, and promote international financial stability and more balanced 

global growth”). 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. 

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. 

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3.1.1 – Audit Budget and Performance Plan 

Dollars in Thousands 

Audit Budget Activity 

Resource Level FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 

Enacted Enacted Enacted Enacted Enacted Enacted Enacted Request 

Appropriated Resources 

Reimbursable Resources 

Budget Activity Total 

$12,512 

$6,052 

$18,564 

$20,116 

$7,381 

$27,497 

$19,721 

$16,000 

$35,721 

$22,435 

$8,000 

$30,435 

$22,823 

$13,200 

$36,023 

$21,630 

$13,200 

$34,830 

$27,050 

$12,000 

$39,050 

$28,275 

$13,000 

$41,275 

Measure FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 

Actual Actual Actual Actual Actual Actual Target Target 

Number of Completed Audit 64 68 68 126 91 72 70 75

Products 

Percent of Statutory Audits 100.0 100.0 50.0 100.0 100.0 100.0 100.0 100.0 

Completed by the Required 

Date 

Key: DISC - Discontinued and B - Baseline 

3B – Investigations 

($7,076,000 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 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 2013, the Office of Investigations exceeded the Investigative Performance Measure target, 

opened 103 new investigations, and closed 101 investigations. The Office of Investigations also 

referred 100 percent of investigations that substantiated administrative violations against a 

Treasury employee to the appropriate regulated bureau for action. In addition, the Office of 

Investigations referred 146 subjects for prosecution and litigation. The Investigative 

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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. 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 Office of Investigations is responsive to 

allegations and complaints referred to Office of Investigations and that 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. This goal was developed for use beginning in FY 2012 to achieve 

Office of Investigations’ goal of positively impacting Treasury’s strategic goals and providing a 

more meaningful measurement of investigative performance. 

The target for referral rates in FY 2012 was set at 80 percent, which was exceeded with a 90 

percent referral rate. Achieving and exceeding this goal was due to policies and procedures in 

place designed to encourage and motivate agents, while holding them accountable for timely, 

thorough, and accurate investigations reporting. 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, the FY 2013 goal. The same strategies and means will be implemented to achieve or 

exceed FY 2014 and FY 2015 targets. 

3.1.2 – Investigations Budget and Performance Plan 

Dollars in Thousands 

Investigations Budget Activity 

Resource Level FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 

Enacted Enacted Enacted Enacted Enacted Enacted Enacted Request 

Appropriated Resources $5,897 $6,009 $6,831 $6,702 $6,818 $6,461 $7,750 $7,076 

Budget Activity Total $5,897 $6,009 $6,831 $6,702 $6,818 $6,461 $7,750 $7,076 

Measure FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 

Actual Actual Actual Actual Actual Actual Target Target 

Percentage (%) of All Cases N/A 100.0 93.0 85.0 91.0 84.0 80.0 80.0 

Closed During Fiscal Year that 

were Referred for Criminal/Civil 

Prosecution or Treasury 

Administrative Action 

Key: DISC - Discontinued and B - Baseline 

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Section 4 – Supplemental Information 

4A – Summary of Capital Investments 

The OIG has no capital investments. 

A summary of capital investment resources, including major information technology and nontechnology investments, can be viewed/downloaded at: http://www.treasury.gov/about/budgetperformance/Pages/summary-of-capital-investments.aspx 

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