Under the recently passed American Recovery and Reinvestment Act of 2009, the Department of Energy will receive approximately $40 billion for various energy initiatives. The Recovery Act will have a significant impact on the operations and activities of the Department and, in turn, the Office of Inspector General. In recognition of the need for effective oversight to protect taxpayer interests, the Recovery Act includes the creation of the Recovery Act Accountability and Transparency Board and mandates specific actions by the Inspectors General.5