Inspector General Act Amendments of 1986

(Measure passed House, amended)

Inspector General Act Amendments of 1986 - Amends the Inspector General Act of 1978 to establish an Office of Inspector General in the Departments of Justice and of the Treasury and in the Federal Emergency Management Agency. Conforms the Offices of Inspector General in the Departments of Energy and Health and Human Services and in the Railroad Retirement Board to the Inspector General Act of 1978. Transfers to the new Offices of Inspector General the functions of specified existing audit and investigation units in the Departments of Justice and of the Treasury, the Federal Emergency Management Agency, and the U.S. Information Agency. Deletes references to the Community Services Administration of the Department of Health and Human Services.

Restricts each Federal agency without a statutorily established inspector general to one audit unit. Requires the audit unit director to be appointed by, report to, and be under the general supervision of, the head of each Federal entity governed by this Act. Requires the head of any Federal entity who removes an audit unit director from office to communicate the reasons for such removal to the Congress.

Requires the following additional information to be included in the semiannual reports of an audit unit director or Inspector General: (1) a detailed statistical analysis of audit reports; (2) a summary of each significant unresolved audit report; (3) an explanation of any revised audit determination; and (4) information concerning any audit determination with which the audit unit director or Inspector General is in disagreement.

Authorizes audit unit directors or inspectors general to administer to or take from any person an oath, affirmation, or affidavit when necessary.