There are more than 60 offices of inspectors general (OIGs) in executive and legislative branch agencies, as well as special inspectors general (SIGs), who are responsible for audits and investigations related to particular programs or expenditures. Inspectors General (IGs) draw their authorities and duties, either in whole or in part, from the Inspector General Act of 1978, as amended (IG Act). For example, while several legislative branch IGs have been created in separate statutes, their establishing acts reference several of the provisions of the IG Act. Similarly, Congress has established SIGs such as the SIG for Iraq Reconstruction (SIGIR), the SIG for Afghanistan Reconstruction (SIGAR), and the SIG for the Troubled Asset Relief Program (SIGTARP), and has granted these IGs many of the authorities and responsibilities listed in the IG Act. The IG Act addresses the authorities and duties of two types of IGs: (1) federal establishment IGs, who are appointed by the President with the advice and consent of the Senate and may be removed only by the President; and (2) designated federal entity (DFE) IGs, who are appointed and may be removed by the agency head. The latter are typically found in the smaller agencies. IGs have been granted a substantial amount of independence, authority, and resources in their statutes to combat fraud, waste, and abuse. IGs operate under only the "general supervision" of the agency head, who is prohibited (with a few exceptions) from preventing or prohibiting an IG from carrying out an audit or investigation or issuing a subpoena. The statutory purposes of the OIGs include: conducting and supervising audits and investigations within an agency; providing policy recommendations for activities to promote the economy, efficiency, and effectiveness of agency programs and operations; and conducting, supervising, or coordinating activities designed to prevent and detect fraud and abuse in agency programs and operations. IGs must also keep the agency head and Congress "fully and currently informed" about problems with the administration of agency programs and operations through specified reports and otherwise (which includes testifying at hearings and meeting with Members and staff). The reports include semi-annual reports as well as immediate reports regarding "particularly serious or flagrant problems." The connections between IGs and Congress may enhance legislative oversight capabilities and provide IGs with potential support for their findings and recommendations for corrective action. To carry out these and other duties, IGs have access to agency information and subpoena power for records and documents, as well as independent law enforcement authority. IGs must report suspected violations of federal criminal law immediately to the Attorney General. Agencies may also have a separate office that is responsible for conducting criminal investigations under the statutes that the agency is responsible for administering and enforcing, which may make recommendations for further investigation and prosecution to the U.S. Department of Justice. Including the newest IG for the Federal Housing Finance Agency, there are presently 30 establishment IGs that have been appointed by the President. They are located in the following departments and agencies: (1) Agriculture; (2) Commerce; (3) Defense; (4) Education; (5) Energy; (6) Health and Human Services; (7) Housing and Urban Development; (8) Interior; (9) Justice; (10) Labor; (11) State; (12) Transportation; (13) Homeland Security; (14) Treasury; (15) Veterans Affairs; (16) Environmental Protection Agency; (17) General Services Administration; (18) National Aeronautics and Space Administration; (19) Nuclear Regulatory Commission; (20) Office of Personnel Management; (21) Railroad Retirement Board; (22) Federal Deposit Insurance Corporation; (23) Small Business Administration; (24) Corporation for National and Community Service; (25) Agency for International Development; (26) Social Security Administration; (27) Federal Housing Finance Agency; (28) Tennessee Valley Authority; (29) Export-Import Bank; and (30) Treasury Inspector General for Tax Administration. The IG Act also provides that IGs may be established in commissions created under 40 U.S.C. § 15301, which are the Southeast Crescent Regional Commission, the Southwest Border Regional Commission, and the Northern Border Regional Commission. Not including the IG for the Federal Housing Finance Board, as that agency has become part of the new Federal Housing Finance Agency, there are currently 29 DFE IGs, appointed by the agency head and located in the following agencies: (1) Amtrak; (2) Appalachian Regional Commission; (3) Board of Governors of the Federal Reserve System; (4) Commodity Futures Trading Commission; (5) Consumer Product Safety Commission; (6) Corporation for Public Broadcasting; (7) Denali Commission; (8) Equal Employment Opportunity Commission; (9) Farm Credit Administration; (10) Federal Communications Commission; (11) Federal Election Commission; (12) Election Assistance Commission; (13) Federal Maritime Commission; (14) Federal Labor Relations Authority; (15) Federal Trade Commission; (16) Legal Services Corporation; (17) National Archives and Records Administration; (18) National Credit Union Administration; (19) National Endowment for the Arts; (20) National Endowment for the Humanities; (21) National Labor Relations Board; (22) National Science Foundation; (23) Peace Corps; (24) Pension Benefit Guaranty Corporation; (25) Securities and Exchange Commission; (26) Smithsonian Institution; (27) United States International Trade Commission; (28) Postal Regulatory Commission; and (29) United States Postal Service. There are several additional types of IGs that draw their authorities in part from the IG Act. The five legislative branch IGs are located in the following entities: (1) Government Accountability Office; (2) Architect of the Capitol; (3) Government Printing Office; (4) Library of Congress; and (5) Capitol Police. There are three Special IGs: (1) SIGIR, (2) SIGAR, and (3) SIGTARP. Finally, there is an IG for the Central Intelligence Agency (CIA) and an IG for the Office of the Director of National Intelligence (ODNI). The IG Act of 1978 created IGs in a small number of executive branch agencies known as establishments. The IG Act Amendments of 1988 expanded the number of presidentially appointed establishment IGs and also created DFE IGs. The House Report on an earlier version of the 1988 amendments stated that although most of the DFEs at the time had "audit units and some also have investigative units ... the extension of the 1978 act is necessary, because many of these entities have failed to comply with longstanding requirements regarding independence" of such units. The most notable difference between establishment IGs and DFE IGs is the individual who appoints and who may remove or transfer the IG—for establishment IGs, this individual is the President and for DFE IGs, this person is the agency head. Another key difference between establishment and DFE IGs is that establishment IGs receive a separate appropriations account or a line item in the establishment's appropriations. In contrast, each DFE IG's budget is part of the parent entity's budget process. A 1992 guidance memorandum from the Office of Management and Budget (OMB) stated that "because of the reporting relationship established by the IG Act, entity heads must make entity budget formulation and budget execution decisions affecting the IG." OMB stated that it was "expected that entity heads will apply agency budget reductions, redistributions, sequestrations, or pay raise absorptions to the Office of the IG with due consideration to the effect that such application would have on the Office's ability to carry out its statutory responsibilities." OMB's guidance added that the IG was to "have an ongoing dialogue with the OMB budget examiner" regarding the IG's "operational plans, activities, and accomplishments." The Reform Act created additional safeguards for IG budgets. Section 8 of the Reform Act addressed the reporting of the IG's initial budget estimate to the head of the establishment or DFE. The budget estimate includes the budget request, a request for funds for training, and amounts necessary to support the newly created Council of the Inspectors General on Integrity and Efficiency (CIGIE). The establishment or DFE head must then include this information, as well as comments of the IG, when transmitting the request to the President. The President, in turn, must then include in his budget submission: the IG's budget estimate; the President's requested amounts for the IG, IG training, and support of the CIGIE; and comments of the affected IG, if the IG determines that the President's budget would "substantially inhibit" the IG from performing his or her duties. Other less apparent differences also exist between establishment IGs and DFE IGs, such as how the two types of IGs may be selected and how they may select their own employees. The DFE IGs are exempt from the sections of the IG Act (§§ 6(a)(7) and (a)(8)) that mandate the selection, appointment, and employment of officers and employees in establishment IG offices according to civil service employment laws. The House Report on a version of the 1988 IG Act amendments stated that "the committee recognizes that not all Federal entities operate under the Civil Service personnel system," and therefore Congress did not extend such provisions regarding employee hiring to DFE IGs. DFEs have been exempt from these requirements for establishment OIGs since DFEs were created. DFE IGs must be appointed by the head of the agency "in accordance with the applicable laws and regulations governing appointments within" the agency.