Inspector General Act Amendments of 1988

Title I: Inspector General Act Amendments - Inspector General Act Amendments of 1988 - 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. Establishes an Office of Inspector General in the Nuclear Regulatory Commission and in the Office of Personnel Management. Transfers to the new Offices of Inspector General the functions of specified existing audit and investigation units.

Authorizes the Chairman of the Nuclear Regulatory Commission to delegate supervision of the Inspector General only to another member of the Commission.

Authorizes the Secretary of the Treasury to restrict the Inspector General's activities when they involve sensitive information relating to ongoing criminal investigations, undercover operations, the identity of confidential sources, national security and intelligence and counterintelligence matters, and deliberations and decisions on certain policy matters.

Grants the Inspector General of the Department of the Treasury oversight responsibility for internal investigations performed by the Office of Internal Affairs of the Bureau of Alcohol, Tobacco and Firearms, the Office of Internal Affairs of the United States Customs Service, the Office of Inspections of the United States Secret Service, and internal audits as well as internal investigations performed by the Office of Assistant Commissioner (Inspection) of the Internal Revenue Service.

Provides for procedures governing the Inspector General's access to taxpayer returns and return information.

Declares that no audit or investigation by the Inspector General or of the IRS shall affect a final decision of the Secretary under the internal revenue laws.

Subjects the Inspector General of the Department of Justice to the authority, direction, and control of the Attorney General with respect to audits or investigations, or the issuance of subpoenas, which require access to certain sensitive information. Requires the Inspector General to give particular regard to the activities of the Counsel, Office of Professional Responsibility and the audit, internal investigative, and inspection units with a view to avoiding duplicative efforts.

Requires the Attorney General to transmit any report required to be transmitted to the appropriate congressional committees to the Committees on the Judiciary and Governmental Affairs of the Senate and the Committees on the Judiciary and Government Operations of the House.

Authorizes the Attorney General to transfer 20 investigation positions from the Office of Inspector General to the Office of Professional Responsibility for employee misconduct investigations.

Provides for uniform salaries for Inspectors General.

Designates certain Federal entities in which there shall be established an Office of Inspector General. Requires the Inspector General to be appointed by, report to, and be under the general supervision of the head of each Federal entity. Requires the head of any Federal entity who removes an Inspector General from office to communicate the reasons for such removal to the Congress.

Declares the Chief Postal Inspector of the United States Postal Service to be the Inspector General of the U.S. Postal Service and shall be appointed by, report to, and be under the general supervision of the Postmaster General. Declares that the Chief Postal Inspector may be removed or transferred from office with the concurrence of the Governors of the Postal Service. Requires that the Congress be notified of the reasons for such removal or transfer.

Describes the authority of Inspectors General to hire personnel.

Provides that the Inspector General of the Board of Governors of the Federal Reserve System is subject to limitations similar to those placed on the Inspector General of the Department of the Treasury for activities involving sensitive information.

Requires the head of each Federal entity to report annually to the Director of the Office of Management and Budget on specified audit matters.

Expands the scope of information to be included in semiannual reports of each Inspector General. Requires semiannual reports listing audits that were not resolved within one year after the date on which an audit determination was made.

Authorizes Inspectors General to administer to or take from any person an oath, affirmation, or affidavit when necessary.

Requires the President to include in the budget submission a separate appropriation account for appropriations for each Office of Inspector General.

Requires that an audit entity of the Federal Government perform any reviews of Offices of Inspector General to determine whether internal controls are in place and whether audit standards, policies, and procedures are being followed.

Provides that when the Coast Guard operates as a service of a department or agency other than the Department of Defense, a member of the Coast Guard shall be deemed to be an employee of such department or agency.

Requires a report to the Director of the Office of Management and Budget and to the Congress by the head of each designated Federal entity on that entity's status in implementing an Office of Inspector General.

Title II: Government Printing Office Inspector General - Government Printing Office Inspector General Act of 1988 - Establishes an Office of Inspector General in the Government Printing Office to: (1) conduct and supervise audits and investigations relating to the Government Printing Office; (2) provide leadership and coordination and recommend policies to promote economy, efficiency, and effectiveness; and (3) provide a means of keeping the Public Printer and the Congress fully and currently informed about problems and deficiencies.

Provides for the appointment of the Inspector General by the Public Printer and sets forth the duties and responsibilities of such Office.