Page:United States Statutes at Large Volume 112 Part 1.djvu/735

 PUBLIC LAW 105-206-^ULY 22, 1998 112 STAT. 709 of the Treasury shall transfer 21 full-time equivalent positions from the Office of the Inspector General of the Department of the Treasury to the Office of the Treasury Inspector General for Tax Administration. (d) AUDITS AND REPORTS OF AGENCY FINANCIAL STATEMENTS.— 3i use 3521 Subject to section 352 Kg) of title 31, United States Code— "ote. (1) the Inspector General of the Department of the Treasury shall, subject to paragraph (2)— (A) audit each financial statement in accordance with section 3521(e) of such title; and (B) prepare and submit each report required under section 3521(f) of such title; and (2) the Treasury Inspector General for Tax Administration shall— (A) audit that portion of each financial statement referred to under paragraph (1)(A) that relates to custodial and administrative accounts of the Internal Revenue Service; and (B) prepare that portion of each report referred to under paragraph (1)(B) that relates to custodial and administrative accounts of the Internal Revenue Service. (e) TECHNICAL AND CONFORMING AMENDMENTS. — (1) TRANSFER OF FUNCTIONS.— Section 8D(b) of the Inspector General Act of 1978 (5 U.S.C. App.) is amended by striking "and the internal audits and internal investigations performed by the Office of Assistant Commissioner (Inspection) of the Internal Revenue Service". (2) AMENDMENTS RELATING TO REFERENCES TO THE INSPEC- TOR GENERAL OF THE DEPARTMENT OF THE TREASURY.— (A) LIMITATION ON AUTHORITY.— Section 8D(a) of the Inspector General Act of 1978 (5 U.S.C. App.) is amended— (i) in the first sentence of paragraph (1), by inserting "of the Department of the Treasu^' after "Inspector General"; (ii) in paragraph (2), by inserting "of the Department of the Treasury" after "prohibit the Inspector General"; and (iii) in paragraph (3)— (I) in the first sentence, by inserting "of the Department of the Treasury" sifter "notify the Inspector General"; and (II) in the second sentence, by inserting "of the Department of the Treasury" after "notice, the Inspector General". (B) DUTIES. —Section 8D(b) of such Act is amended in the second sentence by inserting "of the Department of the Treasury" after "Inspector General". (C) AUDITS AND INVESTIGATIONS.— Section 8D (c) and (d) of such Act are amended by inserting "of the Department of the Treasury" after "Inspector General" each place it appears. (3) REFERENCES.— The second section 8G of the Inspector General Act of 1978 (relating to rule of construction of special provisions) is amended— (A) by striking "SEC. 8G" and inserting "SEC. 8H"; (B) by striking "or 8E" and inserting "8E or 8F"; and

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