; and (C) the term office includes any office, administration, agency, institute, unit, organizational entity, or component thereof. (2) Transfer There are transferred to the Office of the Special Inspector General and Taxpayer Advocate for Research all functions which the Office of Inspector General of the National Science Foundation exercised before the date of enactment of this Act (including all related functions of any officer or employee of the Office of Inspector General of the National Science Foundation). (3) Rules The Office of the Special Inspector General and Taxpayer Advocate for Research is authorized to prescribe, in accordance with the provisions of chapters 5 and 6 of title 5, United States Code, such rules and regulations as the Office of the Special Inspector General and Taxpayer Advocate for Research determines necessary or appropriate to administer and manage the functions of the Office of the Special Inspector General and Taxpayer Advocate for Research. (4) Transfer and allocations of appropriations and personnel Except as otherwise provided in this subsection, the personnel employed in connection with, and the assets, liabilities, contracts, property, records, and unexpended balances of appropriations, authorizations, allocations, and other funds employed, used, held, arising from, available to, or to be made available in connection with the functions transferred by this subsection, subject to section 1531 of title 31, United States Code, shall be transferred to the Office of the Special Inspector General and Taxpayer Advocate for Research. Unexpended funds transferred pursuant to this paragraph shall be used only for the purposes for which the funds were originally authorized and appropriated. (5) Savings provisions (A) Continuing effect of legal documents All orders, determinations, rules, regulations, permits, agreements, grants, contracts, certificates, licenses, registrations, privileges, and other administrative actions— (i) which have been issued, made, granted, or allowed to become