This Oversight Plan documents the results of the OIG’s annual planning process for FY 2026. We use a deliberate approach to identify and prioritize oversight projects. The plan presents the topics that we intend to audit and evaluate in FY 2026 based on our statutory obligations, analysis of prior oversight activities, Department strategic objectives and priorities, our determination of the Department’s Top Management and Performance Challenges, and available resources. We will develop and refine the title, objective, scope, and methodology of each project before we start it.
Our Oversight Plan enhances transparency with the Department, Congress, and the public and furthers collaboration and coordination with oversight partners in the Department and across the broader oversight community. It also informs and synchronizes with the Combined Oversight Plan for Overseas Contingency Operations for Operations Enduring Sentinel, Inherent Resolve, and Southern Guard and the Joint Strategic Oversight Plan for Operation Atlantic Resolve.
In addition to our annual planning process, we use an agile project development process to address emerging issues such as new statutory requirements, DoD Hotline complaints, and stakeholder requests. This agile process helps ensure that our oversight is comprehensive and responsive to changing conditions. In this plan, we discuss the overall content and distribution of the oversight activities planned for FY 2026. We then present our planned and ongoing projects, organized by the FY 2026 Top Management and Performance Challenges.