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U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 ANNUAL WORK PLAN Office of Inspector General October 1, 2024-September 30, 2025 Office of Inspector General U.S. Department of Homeland Security U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 Contents Letter from the Inspector General ................................................................................................. 1 Introduction ................................................................................................................................... 2 Mission One: Counter Terrorism and Prevent Threats ............................................................. 3 Mission Two: Secure and Manage Our Borders ........................................................................ 8 Mission Three: Administer the Nation’s Immigration System ............................................... 14 Mission Four: Secure Cyberspace and Critical Infrastructure ................................................ 17 Mission Five: Build a Resilient Nation and Respond to Incidents .......................................... 23 Mission Six: Combat Crimes of Exploitation and Protect Victims .......................................... 27 Mission E. Enable Mission Success by Strengthening the Enterprise .................................... 28 FY 2025 Work Plan Summary ....................................................................................................... 32 Appendix I. About the Office of Inspector General ..................................................................... 33 Appendix II. About the Department of Homeland Security ....................................................... 34 U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 1 Letter from the Inspector General I am pleased to present the U.S. Department of Homeland Security Office of Inspector General fiscal year 2025 Annual Work Plan. When determining which audits, inspections, and evaluations to include in our Work Plan, we independently considered the top performance and management challenges facing the Department, the Department’s Strategic Plan, oversight work by the U.S. Government Accountability Office (GAO), and input from Congress and DHS senior leadership. In this year’s plan, we describe our oversight projects organized by DHS’ mission areas, which for strategic planning purposes serve as the Department’s strategic goals. The final category, Enable Mission Success by Strengthening the Enterprise, applies to the Department’s processes and actions through every level of management and administrative function. These mission areas include: I. Mission One: Counter Terrorism and Prevent Threats II. Mission Two: Secure and Manage our Borders III. Mission Three: Administer the Nation’s Immigration System IV. Mission Four: Secure Cyberspace and Critical Infrastructure V. Mission Five: Build a Resilient Nation and Respond to Incidents VI. Mission Six: Combat Crimes of Exploitation and Protect Victims Enable Mission Success by Strengthening the Enterprise This plan helps guide how we provide independent oversight and promote improved transparency, accountability, and efficiency across the Department. It is important to note that our plan is not a static document, and we may modify our oversight projects as new challenges or risks emerge throughout the year. Joseph. V. Cuffari, Ph.D. Inspector General U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 2 Introduction The FY 2025 Annual Work Plan describes the audits, inspections, and evaluations the Department of Homeland Security Office of Inspector General intends to conduct during the next fiscal year. This plan also includes DHS OIG’s ongoing reviews. To develop this plan, DHS OIG reviewed the key risks and vulnerabilities facing the Department and its core mission areas and considered the major challenges based on our work in FY 2024. DHS OIG prepares this annual document pursuant to the Reports Consolidation Act of 2000,1 summarizing on-going and planned projects that we will conduct in FY 2025. In addition to identifying management challenges, we review and consider our own research and previous oversight work; key strategic documents, such as the DHS Strategic Plan for FY 2023–FY 20272 and the DHS FY 2025 Congressional Budget Justification3; oversight work from other oversight organizations, including GAO; and congressional hearings, legislation, and members’ feedback. Due to the ever-changing environment and priorities at the Department, leaders from our program offices meet monthly to discuss planned and potential projects. Quarterly, the Office of Audits and the Office of Inspections and Evaluations meet to assess the highest risk project proposals to be presented for the Inspector General’s review and approval. Within this plan, each chapter describes a core mission and lists ongoing and planned oversight projects that directly align with the mission. The listing for each project includes the project title, a summary of its objective, and whether it is a mandatory or discretionary audit. The ongoing and planned projects presented here depend on the availability of funds, budget decisions, and priorities. Therefore, they are subject to revision. 1 https://www.congress.gov/106/plaws/publ531/PLAW-106publ531.pdf. 2 At the time of publication, this report was not available online. 3 https://www.dhs.gov/publication/congressional-budget-justification-fiscal-year-fy-2025. U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 3 Mission One: Counter Terrorism and Prevent Threats Over the past two decades, terrorists and criminals have adopted new techniques and advanced tactics to circumvent homeland security and threaten the safety, security, and prosperity of the American public and our allies. The rapidly evolving threat environment demands a proactive response by DHS and its partners to identify, detect, and prevent attacks against the United States. The Department’s counterterrorism responsibilities focus on four strategic objectives: • collect, analyze, and share actionable intelligence and information; • prevent and disrupt terrorist and nation-state threats; • protect leaders and designated individuals, facilities, and events; and • identify and counter emerging and chemical, biological, radiological, and nuclear threats. The threats facing the Nation are dynamic and increasingly complex. They are more interconnected, technologically advanced, targeted, and close to home. Understanding today’s challenges include assessing dangers posed by domestic and international actors abroad, in the Nation’s interior, and at its borders. To promote transformative change and improve DHS programs and operations, DHS OIG has 14 ongoing and 0 planned oversight projects related to countering terrorism and preventing homeland security threats. Counter Terrorism and Prevent Threats Status Title Objective Project Number Ongoing Discretionary DHS Law Enforcement Preparation for and Response to the Events at the U.S. Capitol on January 6, 2021 To evaluate DHS law enforcement components’ preparation for and response to the events at the U.S. Capitol building on January 6, 2021. 21-025-SRE- DHS(a) U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 4 Ongoing Discretionary U.S. Coast Guard (USCG) Efforts to Identify and Prevent Small Vessel Drug Smuggling To determine to what extent the USCG identifies and prevents small vessels from smuggling drugs into the United States. 23-036-AUD-USCG Ongoing Discretionary Federal Protective Service Response to Physical Security Threats To determine to what extent Federal Protective Service officers and contractors have adequate authority and resources to respond to physical security threats at Federal facilities. 23-048-AUD-FPS Ongoing Discretionary Audit of Transportation Security Administration’s (TSA) Vetting and Sharing of Aviation Worker Information To determine whether TSA screens aviation workers to prevent threats and shares derogatory information with appropriate law enforcement, as required by Federal law. 23-058-AUD-TSA Ongoing Discretionary U.S. Customs and Border Protection’s (CBP) Screening and Release of Potential “Special Interest Aliens” With Ties to a Human Smuggling Network Review CBP’s screening of potential Special Interest Aliens, who CBP later learned had entered the United States with assistance from a smuggling network with ties to a foreign terrorist organization. 23-062-ISP-CBP U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 5 Ongoing Discretionary CBP’s Detection of Fraudulent Travel Documentation Determine the extent to which CBP has the capability to identify and prevent individuals from entering the United States using fraudulent travel documentation. 24-021-AUD-CBP Ongoing Discretionary U.S. Citizenship & Immigration Services (USCIS) Personnel Security and Suitability Screening Determine the extent to which USCIS screens for employee security clearance according to applicable laws, regulations, and guidance. 24-029-AUD-CBP Ongoing Discretionary Assessment of CBP’s Inbound Inspections at Northern Border Crossings Determine to what extent CBP’s inbound inspection process at the northern border identifies illegal border crossings. 24-029-AUD-CBP Ongoing Discretionary CBP’s Implementation of Non-Intrusive Inspection Systems To determine to what extent CBP planned for and assessed non- intrusive inspection systems to screen for illicit goods, including drugs. 24-033-AUD-CBP U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 6 Ongoing Discretionary CBP Inspections of Passengers and Crew Disembarking Large Passenger Vessels at Sea Ports of Entry Determine the extent CBP inspects passengers and crew as they disembark from large passenger vessels to prevent narcotics and contraband from entering the United States. 24-036-AUD-CBP Ongoing Discretionary U.S. Secret Service’s (USSS) Process for Securing Former President Trump’s July 13, 2024 Event Evaluate USSS’ process for securing former President Trump’s July 13, 2024 campaign event. 24-038-ISP-USSS Ongoing Discretionary USSS Counter Sniper Preparedness and Operations To determine the extent to which the USSS Counter Sniper Team is prepared to respond to threats at events attended by designated protectees. 24-039-AUD-USSS Ongoing Discretionary TSA’s Controls to Safeguard Watchlist Data To determine the extent to which TSA has implemented controls to safeguard watchlist data shared with external partners and stakeholders. 24-044-AUD-TSA U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 7 Ongoing Discretionary Covert Testing of TSA’s Checkpoint Screening Effectiveness To determine whether the TSA checkpoint screening technologies, related procedures, and transportation security officers prevent threat items from being brought onto commercial aircraft. 24-051-AUD-TSA U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 8 Mission Two: Secure and Manage Our Borders DHS works to ensure the safety and security of our borders while managing a safe, orderly, and humane immigration system. DHS accomplishes these objectives by facilitating legitimate trade and travel while rigorously enforcing U.S. customs and immigration laws and regulations. The Department’s border security and management mission focuses on three strategic objectives: • secure and manage air, land, and maritime borders; • expedite lawful trade and travel; and • counter transnational criminal organizations and other illicit actors. Migrant surges and refugee resettlements continue to significantly challenge DHS. CBP had over 3 million enforcement actions in FY 2024. These surges in immigration have exposed technological challenges related to record keeping and information sharing that hinder CBP and U.S. Immigration and Customs Enforcement (ICE) personnel’s ability to track migrants from apprehension to release or transfer. Technological deficiencies meant migrant data were not consistently documented in DHS’ systems of record, which can delay DHS from uniting children with families and sponsors, or cause migrants to remain in DHS custody beyond legal time limits. To promote transformative change and improve DHS programs and operations, DHS OIG has 13 ongoing and 3 planned oversight projects related to coordinating border security efforts and managing migrant surges and resettlements. U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 9 Secure and Manage Our Borders Status Title Objective Project Number Ongoing Discretionary DHS Preparations for the End of Title 42 To determine whether DHS adequately prepared for the end of Title 42, particularly regarding CBP’s ability to meet the National Standards on Transport, Escort, Detention, and Search and other relevant policies and guidance for conditions of detention. 23-021-ISP-CBP, DHS Ongoing Discretionary CBP’s Drug Detection Technology on the Southwest Border To determine the extent to which CBP deployed technology and measured technological performance to detect drugs on the Southwest border. 23-046-AUD-CBP Ongoing Discretionary CBP and Countering Weapons of Mass Destruction’s Oversight of the Next Generation Mobile Radiation Portal Monitor Program To determine to what extent CBP procured a prototype Mobile Radiation Portal Monitor system for research and development in accordance with Federal and departmental requirements. 23-050-AUD-CBP, CWMD U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 10 Ongoing Discretionary CBP Cross-Border Tunnel Threat Program Technology Determine whether CBP’s Cross-Border Tunnel Threat program has technology to identify, assess, breach, and remediate cross- border tunnels. 23-070-AUD-CBP Ongoing Mandatory FY 2024 ICE Unannounced Inspections of Adult Detention Facilities To conduct unannounced inspections of ICE detention facilities to monitor compliance with select standards outlined in ICE’s 2008 Performance- Based National Detention Standards (PBNDS), 2011 PBNDS, or 2019 National Detention Standards (NDS). 24-002-ISP-ICE Ongoing Discretionary CBP’s Screening of Visa Holders That Received Waivers from Department of State To determine (1) the extent to which CBP was aware of Department of State policy changes to grant certain categories of visas without in-person interviews and biometrics; and (2) the extent to which CBP can identify and fully screen visa holders [with waivers] upon arrival at U.S. ports of entry. 24-011-AUD-CBP U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 11 Ongoing Discretionary CBP and ICE Processes for Issuing Detainers Prior to Federal Prosecution Assess whether CBP and ICE have an effective process for issuing, acting upon, or lifting detainers placed on noncitizens for immigration enforcement-related Federal criminal proceedings in Del Rio, Texas. 24-012-ISP-CBP, ICE Ongoing Discretionary DHS’ Monitoring of End of Immigration Parole Assess whether DHS has processes, procedures, and resources to monitor the end of immigration parole to ensure parolees are lawfully present in the United States and determine what enforcement consequences exist for parolees who stay in the United States after parole expiration or revocation. 24-013-ISP-DHS Ongoing Discretionary Evaluation of the Merchant Mariner Credentialing Suspension and Revocation Process Evaluate the effectiveness of the USCG’s process for the suspension and revocation of Merchant Mariner Credentials 24-019-ISP-USCG Ongoing Discretionary DHS Familial DNA Testing Program Determine the extent to which DHS conducts familial DNA testing to verify biological parent- child relationship. 24-035-AUD-DHS U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 12 Ongoing Discretionary Federal Emergency Management Agency’s (FEMA) Performance Measures for the National Drug Control Program Determine to what extent Operation Stonegarden Grant performance measures accurately reflect the program’s contributions to the President’s National Drug Control Strategy. 24-037-AUD-FEMA Ongoing Discretionary TSA’s Oversight of Security Identification Display Area (SIDA) Badges To determine the extent to which TSA oversees airport operators’ process for issuing and managing SIDA badges to access secure areas of airports 24-041-AUD-TSA Ongoing Discretionary Evaluation of CBP’s Use of Small Unmanned Aircraft Systems (sUAS) Evaluate CBP’s use of sUAS, including requirements along the Southwest border. 24-048-ISP-CBP Planned Mandatory FY 2025 Unannounced Inspections of CBP Holding Facilities To conduct unannounced inspections of CBP holding facilities to determine whether CBP complies with the National Standards on Transport, Escort, Detention, and Search at short-term holding facilities. ISP-CBP U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 13 Planned Mandatory CBP’s Searches of Electronic Devices at Ports of Entry To determine to what extent CBP conducted searches of electronic devices at U.S. ports of entry in accordance with its Standard Operating Procedures. This audit is the last of three annual audits required by the Trade Facilitation and Trade Enforcement Act of 2015, Pub. L. No. 114-125 AUD-CBP Planned Discretionary Evaluation of Border Patrol’s Use of Counter-Unmanned Aircraft Systems Evaluate the effectiveness of CBP Border Patrol’s use of counter- unmanned aircraft systems technology to enhance border security. ISP-CBP U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 14 Mission Three: Administer the Nation’s Immigration System To confront increasing immigration challenges, DHS continues to implement efforts to improve our Nation’s legal immigration system through expanding lawful pathways and enforcing consequences for migrants who attempt to circumvent these pathways. The Department’s National immigration system mission focuses on two strategic objectives: • administer the immigration system; and • enforce U.S. immigration laws. DHS’ efforts to improve and streamline the Nation’s immigration system is closely tied to various Federal agencies, non-governmental organizations, and state and local governments. These interdependencies hinder the Department’s ability to administer the immigration system and comply with enforcement-and immigration-related standards. To promote transformative change and improve DHS programs and operations, DHS OIG has 8 ongoing and 1 planned oversight projects related to administering the Nation’s immigration system and enforcing U.S. immigration laws. Administer the Nation’s Immigration System Status Title Objective Project Number Ongoing Discretionary ICE Acquisition of Management of Detention Space To determine to what extent ICE acquired and managed detention space contracts and agreements in accordance with Federal and Department requirements. 23-042-AUD-ICE Ongoing Discretionary ICE Electronic Health Care Records To determine to what extent ICE’s Electronic Health Care Records system addresses capability needs for access to and transfer of medical records. 23-043-AUD-ICE Ongoing DHS’ To determine ICE’s 23-044-AUD-ICE U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 15 Discretionary Responsibilities for Efficient and Safe Transference of Unaccompanied Migrant Children to Department of Health & Human Services ability to maintain visibility of unaccompanied migrant children once released or transferred from DHS to Department of Health & Human Services custody. Ongoing Discretionary ICE Enforcement of Visa Overstays Determine to what extent ICE enforces visa overstays. 23-064-AUD-ICE Ongoing Mandatory FY 2024 Unannounced Inspections of CBP Holding Facilities To conduct unannounced inspections of CBP holding facilities to determine whether CBP complies with the National Standards on Transport, Escort, Detention, and Search at short-term holding facilities. 24-001-ISP-CBP Ongoing Discretionary Review of asylum application adjudication processing in response to Ahmed vs. DHS settlement Determine whether missed aliases or incomplete resolution of potential matches to derogatory records have increased following the Ahmed vs. DHS settlement agreement 24-015-ISP-USCIS Ongoing Discretionary FEMA's Oversight of Shelter and Services Program for Noncitizens To determine to what extent FEMA managed the Shelter and Services Program funding to ensure that expenditures complied with 24-016-AUD-FEMA, CBP U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 16 applicable laws and regulations. Ongoing Discretionary DHS’ Administration and Enforcement of Immigration Laws for Dismissals of Noncitizens Cases Determine whether DHS’ process for referring immigration cases for dismissal and subsequent actions taken ensure the proper administration and enforcement of immigration laws. 24-042-AUD-ICE, CBP Planned Mandatory FY 2025 ICE Unannounced Inspections of Adult Detention Facilities To conduct unannounced inspections of ICE detention facilities to monitor compliance with select standards outlined in ICE’s 2008 PBNDS, 2011 PBNDS, or 2019 NDS. ISP-ICE U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 17 Mission Four: Secure Cyberspace and Critical Infrastructure Increased connectivity of people and devices to the internet and each other has created ever- expanding risks. As a result, cyberspace has become the most active threat domain and the most dynamic threat to the homeland. Critical infrastructure provides the services that are the backbone of our national and economic security. Presidential Policy Directive-21 (PPD-21) identifies 16 National critical infrastructure sectors that are so vital to the United States that their incapacity or destruction would result in a debilitating impact on security, national economic security, national public health or safety, or any combination of those matters. Cybersecurity threats to critical infrastructure are one of the most significant strategic risks for the United States. Moreover, the advent of hybrid attacks, where adversaries use both physical and electronic means to inflict and compound harm, renders the threat landscape more challenging than ever. The Infrastructure Investment and Jobs Act (IIJA) appropriated billions of dollars toward the nation’s critical infrastructure. The Department’s cybersecurity and critical infrastructure security focuses on four strategic objectives: • support the cybersecurity of Federal civilian networks; • strengthen the security and resilience of critical infrastructure; • assess and counter evolving cyber and emerging technology risks; and • combat cybercrime. The ever-increasing challenge posed by cyberattacks relates to every aspect of DHS’ mission. To assist the Department with enhancing cybersecurity capabilities and practices to protect and defend Federal information technology (IT) systems and critical infrastructure, DHS OIG has 17 ongoing and 1 planned oversight projects. Secure Cyberspace and Critical Infrastructure Status Title Objective Project Number Ongoing Discretionary Joint Department of Defense (DoD)/DHS OIG Audit of the of USCG’s Compliance with Cybersecurity Controls for DoD To determine whether the USCG is in compliance with controls to protect its systems and networks used and operated on the DoD Information Network in accordance with 21-034-AUD-USCG U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 18 Federal and applicable agency cybersecurity requirements. Ongoing Discretionary DHS OIG/National Security Agency (NSA) Joint Evaluation of Cyber Intrusion Prevention Efforts Assess the actions taken by NSA and DHS in advance of, or in connection with, recent intrusions into U.S. Government and private sector networks. 21-044-AUD-CISA Ongoing Discretionary Audit of CBP Mobile Device Management and Security To determine the extent to which CBP manages and secures its mobile devices. 23-019-AUD-CBP, DHS Ongoing Discretionary Cybersecurity System Review of ICE Selected High Value Asset To determine whether ICE has implemented security controls that protect sensitive information stored and processed on its High Value Asset. 23-028-AUD-ICE Ongoing Discretionary FEMA’s Administration of the Port Security Grant Program To determine (1) whether costs reimbursed by the FEMA’s Port Security Grant Program were allowable and paid in accordance with relevant laws and policies, and (2) how FEMA has evaluated the program’s performance to strengthen the security and resiliency of the 23-037-AUD-FEMA U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 19 Nation’s ports against emerging threats. Ongoing Discretionary The Cybersecurity and Infrastructure Security Agency’s (CISA) Implementation and Use of its Cybersecurity Incentive Pay Programs To determine whether CISA has appropriately implemented and complied with program requirements for the Retention Incentives for the Cybersecurity Workforce Program to effectively retain employees with cybersecurity- related skills. 23-041-AUD-CISA Ongoing Discretionary TSA’s Passenger Rail Security Audit To determine to what extent TSA’s intelligence sharing and industry engagements enhance the security and preparedness of passenger the rail systems. 23-049-AUD-TSA Ongoing Mandatory Audit of DHS Intelligence Components’ Use of Artificial Intelligence To determine to what extent DHS has developed, acquired, adopted, and maintained artificial intelligence capabilities for the purpose of improving intelligence collection and analysis in a timely manner. 23-051-AUD-I&A U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 20 Ongoing Discretionary DHS’ Artificial Intelligence Governance and Capabilities To determine the extent DHS has developed and implemented governance for the management of artificial intelligence. 23-053-AUD-DHS Ongoing Discretionary Office of Intelligence and Analysis (I&A) Mobile Device Management and Security To determine the extent to which I&A manages and secures its mobile devices. 24-007-AUD-I&A Ongoing Discretionary Cybersecurity System Review of a selected High Value Asset system at DHS’s Headquarters Determine whether DHS Headquarters implemented effective technical controls to protect sensitive information on its selected High Value Asset system. 24-008-AUD-DHS Ongoing Discretionary Cybersecurity System Review of Selected High Value Asset at CISA Determine whether CISA implemented effective technical controls to protect sensitive information on its selected High Value Asset system. 24-009-AUD-CISA Ongoing Mandatory Evaluation of DHS’ Compliance with Federal Information Security Modernization Act Requirements for Intelligence Systems for FY 2024 To determine the Department’s effectiveness in managing its intelligence information program and information technology systems for FY 2024. 24-022-AUD-I&A U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 21 Ongoing Mandatory Evaluation of DHS’ Information Security Program for FY 2024 To determine whether DHS’ information security program and practices are adequate and effective in protecting the information and information systems that support DHS’ operations and assets for FY 2025. 24-023-AUD-DHS Ongoing Discretionary FEMA’s Oversight of State Critical Infrastructure Resilience Planning Determine (1) the extent FEMA ensures state mitigation plans meet Federal requirements and (2) whether FEMA uses state mitigation plans to assist in funding decisions, including mitigation assistance provided under IIJA. 24-034-AUD-FEMA Ongoing Mandatory Evaluation of DHS’ Information Security Program for FY 2025 To determine whether DHS’ information security program and practices are adequate and effective in protecting the information and information systems that support DHS’ operations and assets for FY 2025. 24-045-AUD-DHS U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 22 Ongoing Discretionary Audit of Access Controls at USSS To determine the extent to which USSS is applying information access controls to help prevent unauthorized access to its information and systems. 24-047-AUD-USSS Planned Discretionary Audit of Access Controls at CBP To determine the extent to which CBP is applying information access controls to help prevent unauthorized access to its information and systems. AUD-CBP U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 23 Mission Five: Build a Resilient Nation and Respond to Incidents Preparedness is a shared responsibility across Federal, state, local, tribal, and territorial governments; the private sector; non-governmental organizations; and the American people. When incidents surpass communities’ resources and capabilities, the Federal government must be prepared to support local communities via long-term recovery assistance. The Department’s mission to build a resilient nation and respond to incidents focuses on four strategic objectives: • coordinate Federal response to incidents; • strengthen national resilience; • support equitable community recovery; and • enhance training and readiness of first responders. FEMA administers the Disaster Relief Fund established by the Robert T. Stafford Disaster Relief and Emergency Assistance Act (Stafford Act). FEMA struggles with ensuring disaster grant recipients and subrecipients comply with relevant authorities governing grants and assistance. FEMA has also proven susceptible to widespread fraud, which has resulted in billions of dollars in improper payments to individual and organizations not eligible for the payments. FEMA has been charged with administering $6.8 billion in IIJA funding related to areas such as flood mitigation, hazard mitigation, and dam safety. To promote transformative change and improve DHS programs and operations, DHS OIG has 10 ongoing and 0 planned projects related to improving FEMA’s contracts and grants management, disaster assistance, and fraud prevention. Build a Resilient Nation and Respond to Incidents Status Title Objective Project Number Ongoing Discretionary FEMA COVID-19 Funding for Emergency Protective Measures To determine whether FEMA ensured Federal funds for COVID-19 emergency protective measures reached intended recipients and subrecipients and were used as required. 22-047-AUD-FEMA U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 24 Ongoing Discretionary FEMA’s Use of Premium Pay During Disaster Response and Steady State Operations To determine whether FEMA complied with laws and regulations for premium pay issued to employees responding to disasters in 2021 and 2022. 22-050-AUD-FEMA Ongoing Discretionary Disaster Public Assistance Grant Funds Awarded to Jacksonville State University (Jacksonville, Alabama) for Damages Incurred from the Alabama Storms and Tornados (DR-4362- AL) To determine whether Jacksonville State University accounted for and expended FEMA grant funds according to Federal regulations and FEMA guidelines. 22-056-AUD-FEMA Ongoing Discretionary FEMA Grant to Puerto Rico Electric Power Authority Supporting Hurricane Maria To determine whether FEMA ensures Puerto Rico manages Hurricane Maria grant funds for its electrical grid in accordance with Federal regulations and FEMA guidelines. 23-010-AUD-FEMA Ongoing Mandatory The Hermits Peak/Calf Canyon Claims Office To determine whether FEMA’s Claims Office established a systematic process to ensure that all payments are made in accordance with the Hermit’s Peak/Calf Canyon Assistance Act. 23-065-AUD-FEMA U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 25 Ongoing Discretionary Audit of FEMA’s Disaster Relief Fund To determine to what extent FEMA uses Disaster Relief funding for Stafford Act disaster-related activities. 23-069-AUD-FEMA Ongoing Discretionary Audit of FEMA Expenditures To analyze FEMA expenditures to identify fraudulent, or otherwise unallowable payments and determine root causes to include weaknesses in the design or implementation of internal controls. 24-017-AUD-FEMA, DHS Ongoing Discretionary Comprehensive Summary of the DHS’ COVID-19 Response Challenges Evaluate prior audits, inspections, and investigations of DHS and its components’ COVID- 19 pandemic response efforts to identify systemic issues that may impede mission effectiveness or efficiency. 24-031-AUD-DHS U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 26 Ongoing Discretionary FEMA Flood Mitigation Assistance Grant Program Determine the extent to which FEMA's process for soliciting, evaluating, and selecting Flood Management Assistance grant recipients of IIJA funding are consistent with requirements of laws, regulations, policy, and guidance. 24-032-AUD-FEMA Ongoing Discretionary DHS Technology to Reduce Wildfire Impacts Determine the extent to which DHS’ sensor technology detects wildfires and alerts partners and the public to provide advance notice to reduce loss of life and property. 24-043-AUD-S&T U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 27 Mission Six: Combat Crimes of Exploitation and Protect Victims “Combat Crimes of Exploitation and Protect Victims” was added as a new Homeland Security Mission in the 2023 Quadrennial Homeland Security Review, reflecting the importance of investigating, apprehending, and prosecuting offenders and identifying, protecting, and supporting victims of trafficking and other crimes of exploitation. The Department relies on strong partnerships with stakeholders, including robust coordination and information sharing, adequate oversight, and sufficient resources to sustain its mission to detect, apprehend, and disrupt perpetrators and to protect individuals at higher risk for trafficking, exploitation, and forced labor. The Department’s mission to combat crimes of exploitation and protection of victims focuses on three strategic objectives: • enhance prevention through public education and training; • identify, protect, and support victims; and • detect, apprehend, and disrupt perpetrators. DHS OIG does not yet have any ongoing or planned audit, inspection, or evaluation projects that relate to DHS’ new identified mission area related to combating crimes of exploitation and protection of victims. Given this is a new DHS mission area for DHS, the DHS OIG will consider future projects. U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 28 Mission E. Enable Mission Success by Strengthening the Enterprise Despite its progress in establishing and strengthening DHS management functions, the Department must continue to improve. This category applies to the Department’s processes and actions through every level of management and administrative function. DHS continues to mature by increasing integration, clarifying roles and responsibilities, championing its workforce, advancing risk-based decision-making, and promoting transparency and accountability. We continue to identify control deficiencies, outdated or incorrectly configured systems, and inadequate operator training. DHS has also taken corrective actions to implement recommendations from our prior reports and has developed various plans and strategies to improve its quality and management. However, the Department and its components can do more. The Department’s mission to enable mission success by strengthening the enterprise focuses on three strategic objectives: • mature organizational governance; • champion the workforce; and • harness data and technology to advance mission delivery. To promote transformative change and improve DHS programs and operations, DHS OIG has 11 ongoing and 2 planned oversight projects that relate to strengthening essential to DHS mission operations. Enable Mission Success by Strengthening the Enterprise Status Title Objective Project Number Ongoing Discretionary CBP, ICE, TSA, and USSS Handling of Employee Allegations of Sexual Harassment and Workplace Sexual Misconduct To determine whether CBP, ICE, TSA, and USSS appropriately report, investigate, and adjudicate employee allegations of sexual harassment and workplace sexual misconduct. 18-056-ISP-CBP, ICE, USSS, TSA Ongoing Discretionary CBP’s Management of Items Seized for Intellectual Property To determine to what extent CBP tracks, stores, and 23-035-AUD-CBP U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 29 Rights Violations disposes, and reports of items seized for intellectual property rights violations. Ongoing Discretionary DHS Learning Management System To determine to what extent DHS defined and tested requirements per Federal and departmental policy prior to procuring a learning management system to support its training needs. 23-045-AUD-DHS Ongoing Mandatory Audit of the DHS’ Consolidated Financial Statements for FYs 2024 and 2023 and Internal Control over Financial Reporting Audit of DHS’ consolidated financial statements for FYs 2024 and 2023 and internal control over financial reporting as of September 30, 2024. 24-014-AUD-DHS Ongoing Discretionary Review of the USCG’s military and civilian equal employment opportunity processes. To determine the effectiveness of USCG's military and civilian equal employment opportunity processes. 24-025-ISP-USCG Ongoing Discretionary USCG Illegal, Unreported, and Unregulated Fishing To determine to what extent USCG’s intelligence-driven enforcement operations increase the identification of illegal, unreported, and unregulated (IUU) fishing vessels and deter IUU 24-026-AUD-USCG U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 30 fishing. Ongoing Discretionary TSA Processes for Investigating and Referring Misconduct Determine whether Federal Air Marshal Service Insider Threat Section is effectively following TSA processes for investigating and referring misconduct. 24-028-ISP-TSA Ongoing Mandatory DHS’ Compliance with Geospatial Data Act of 2018 Assess DHS’ progress in fulfilling the requirements of the Geospatial Data Act of 2018, including the geospatial data standards and covered agency responsibilities. 24-030-AUD-DHS Ongoing Mandatory Reporting on All Contracts and Grants Awarded through Other than Full and Open Competition during FY 2024. Review DHS’ reporting on all contracts and grants awarded through other than full and open competition during FY 2024. 24-046-AUD-DHS Ongoing Mandatory Office of National Drug Control Policy Circular, National Drug Control Program Agency Compliance Reviews, dated September 9, 2021, and 21 U.S.C. § 1704(d) Review agencies’ FY 2024 Detailed Accounting Report for Drug Control Funding and Budget Formulation Compliance Report. 24-049-AUD-USCG 24-050-AUD-USCG Planned Mandatory Payment Integrity Information Act of 2019 To determine what extent DHS complied with the Payment Integrity Information Act of 2019 during FY 2024. AUD-DHS U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 31 Planned Mandatory FY 2025 Consolidated Financial Statements and Internal Control over Financial Reporting Review consolidated financial statements and internal controls to (1) report on the fairness of presentation of DHS’ FY 2025 consolidated financial statements; (2) report on internal control over financial reporting; (3) perform tests of those controls to determine audit procedures, and report on weaknesses identified during the audit; and (4) perform tests of compliance with certain laws, regulations, and provisions of contracts or grant agreements and report on non- compliance which could have a material effect on the financial statements. AUD-DHS U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 32 FY 2025 Work Plan Summary The tables below summarize the 80 approved projects included in this annual work plan: Planned Projects Ongoing Projects Mission 1 0 14 Mission 2 3 13 Mission 3 1 8 Mission 4 1 17 Mission 5 0 10 Mission 6 0 0 Mission E. 2 11 Total 7 73 Mandatory Projects Discretionary Projects Mission 1 0 14 Mission 2 3 13 Mission 3 2 7 Mission 4 4 14 Mission 5 1 9 Mission 6 0 0 Mission E. 7 6 Total 17 63 U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 33 Appendix I. About the Office of Inspector General Role and Responsibilities Congress enacted the Inspector General Act of 1978 as amended, 5 U.S.C, Chap.4, to ensure integrity and efficiency in government. Congress established both DHS and this OIG in 2002. The OIG is led by an Inspector General who is appointed by the President and confirmed by the Senate and includes the following offices: • Executive Office • Office of Audits • Office of Counsel • Office of External Affairs • Office of Innovation • Office of Inspections and Evaluations • Office of Integrity • Office of Investigations • Office of Management OIG Work Planning Process OIG assesses relative risks in the programs for which it has oversight authority. OIG does so to identify areas most in need of attention and, accordingly, to set priorities for the sequence and proportion of resources to be allocated. This work plan identifies the projects, priorities, and initiatives that will support OIG’s ability to achieve its strategic goals and objectives to: • deliver results that promote the efficiency, effectiveness, and integrity of DHS programs and operations; • cultivate a diverse, highly skilled, flexible, and engaged workforce; • strengthen relationships and build trust with external stakeholders; and • build and sustain enterprise-wide governance and management to support the workforce and optimize efficiency and effectiveness. Work planning is a dynamic process, and adjustments are made throughout the year to meet priorities and to anticipate and respond to emerging issues with the resources available. Each month, and on an ad hoc basis, leaders from each of OIG’s program offices meet to discuss planned and potential projects. Each quarter, the Office of Audits and the Office of Inspections and Evaluations meet to assess the highest risk project proposals for approval by the Inspector General. P a g e | 34 U.S. Department of Homeland Security, Office of Inspector General,A nnual Work Plan , Oct. 1, 2024-Sept. 30, 2025 Appendix II. About the Department of Homeland Security DHS Strategic Plan FY 2023–2027 DHS Mission Statement: With honor and integrity, we will safeguard the American people, our Homeland, and our values. As part of the development of the 2023 Quadrennial Homeland Security Review (QHSR), DHS reviewed the authorities and mission areas of the Department, the strategic environment in which the Department operates, and the approaches the Department is taking to achieve mission success. The table, next page, reflects DHS’ Missions, Goals, and Objectives as articulated in the 2023 QHSR. U.S. Department of Homeland Security, Office of Inspector General, Annual Work Plan, Oct. 1, 2024-Sept. 30, 2025 P a g e | 35 P a g e | 36 Office of Inspector General OIG Hotline To report fraud, waste, or abuse, visit our website at oig.dhs.gov and click on the red “Hotline” tab. If you cannot access our website, call our Hotline at (800) 323-8603 or write to us at: Department of Homeland Security Office of Inspector General, Mail Stop 0305 Attention: Hotline 245 Murray Drive, SW Washington, D.C. 20528-0505 Additional Information To view this and any of our other reports, please visit our website: oig.dhs.gov For further information or questions, please contact Office of Inspector General Public Affairs: DHS- OIG.OfficePublicAffairs@oig.dhs.gov