Department of Education

CC. OFFICE OF INSPECTOR GENERAL

Fiscal Year 2022 Budget Request

CONTENTS

Page

Appropriations Language ........................................................................................................CC-1

Analysis of Language Provisions and Changes ...................................................................... CC-2

Amounts Available for Obligation ............................................................................................CC-3

Obligations by Object Classification........................................................................................CC-4

Obligations by Object Classification, Supplemental, CARES Act (P.L. 116-136) ................... CC-5

Summary of Changes..............................................................................................................CC-6

Authorizing Legislation ............................................................................................................CC-7

Appropriations History.............................................................................................................CC-8

Activity:

Office of Inspector General..................................................................................................CC-9

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Appropriations Language

For expenses necessary for the Office of Inspector General, as authorized by section 212 of 

the Department of Education Organization Act, [$63,000,000] $70,115,000, of which $2,000,000

shall remain available until expended.1 (Department of Education Appropriations Act, 2021)

NOTE

Each language provision that is followed by a footnote reference is explained in the Analysis of Language 

Provisions and Changes document which follows the appropriations language.
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Analysis of Language Provisions and Changes

Language Provision Explanation

1...of which up to $2,000,000, shall remain

available until expended.

The language provides that of the amount 

appropriated, $2 million would be no-year 

funding. The need for the additional flexibility 

is for two main reasons: (1) due to delays in 

hiring, multiyear funds provide additional 

flexibility to allow the OIG to restore its FTE 

level; and (2) since 21 percent of the OIG 

budget is associated with common support 

provided by the Department, multiyear funds 

allow for flexibility if actual costs are lower 

than expected and funds are returned to the 

OIG at end of the fiscal year, or if actual costs 

are higher than expected and additional funds 

are required for the OIG.
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Amounts Available for Obligation

(dollars in thousands)

Appropriation and Adjustments 2020 2021 2022

Discretionary budget authority:

Appropriation ......................................................................... $63,000 $63,000 $70,115

Transfer from:

Department of Education, CARES Act 2 for:

Inspector General (P.L. 116-136)................................

 

7,000 0 0

Transfer from:

Department of Education, CRRSAA Act 3 for:

Inspector General (P.L. 116-260)........................... 0 5,000 0

Subtotal, adjusted discretionary appropriation 7,000 5,000 0

Mandatory budget authority:

Transfer from:

 Department of Education, American Rescue Act 4 for:

 Inspector General........................................................

Subtotal, mandatory appropriation..............

 

 0

 0

 

 5,000

 5,000

 

 0

 0

Total, discretionary and mandatory appropriation ...... 70,000 73,000 70,115

Disaster Relief unobligated balance, start

of year ............................................................................... 4,699 3,255 1,878

CARES Act unobligated balance, start

of year ...............................................................................

 CRRSAA Act unobligated balance, start 

 of year ..............................................................................

0

0

6,905

0

2,905

5,000

American Rescue Plan Act unobligated balance, start 

of year...................................................................... 0 0 5,000

Disaster Relief unobligated balance, end

of year ............................................................................... 

CARES Act unobligated balance, end 

 of year ...................................................................

CRRSAA Act unobligated balance, end

 of year ....................................................................

American Rescue Plan Act unobligated balance, end

of year ...............................................................................

-3,255 

-6,905

0

 0

-1,878

-2,905

-5,000

-5,000

0

0

-3,000

-5,000

Total, direct obligations ............................................... 64,539 68,377 76,898

1 Disaster Relief Funding includes appropriations from the Bipartisan Budget Act of 2018 and the Additional 

Supplemental Appropriations for Disaster Relief Act of 2019. 2 CARES Act Funding includes appropriations from the CARES Act of 2020. 

3 CRRSAA Act Funding includes appropriations from the Coronavirus Response and Relief Supplemental 

Appropriations (CRRSA) Act of 2021. 4 American Rescue Plan Act Funding includes appropriations from the American Rescue Plan Act of 2021. 
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Obligations by Object Classification

(dollars in thousands)

Object class number Object Class

2020

Actual

2021

Appropriation

2022

Request

Change from

2021 to 2022

11.10 Full-time permanent $24,809 $30,122 $31,764 $1,642

11.31 Full-time temporary 49 0 136 136

11.32 Part-time 228 0 136 136

11.33 Consultants 0 0 0 0

11.51 Overtime 1,755 0 0 0

11.52 Awards 532 935 1,031 96

Compensation subtotal 27,373 31,057 33,067 2,010

12.00 Benefits 9,568 13,032 14,424 1,392

13.00 Benefits for former personnel 0 0 0 0

Comp/benefits subtotal 38,607 44,089 47,491 3,402

21.00 Travel 497 736 1,808 1,072

22.00 Transportation of things 196 0 0 0

23.10 Rental payments to GSA 5,933 6,718 6,766 48

23.31 Communications 820 159 244 85

23.32 Postage/fees 2 2 0 -2

Subtotal 23 6,755 6,879 7,010 131

24.00 Printing and reproduction 6 1 1 0

25.10 Advisory and assistance services 999 0 652 652

25.21 Other services 2,368 2,531 2,661 130

25.22 Training/tuition contracts 388 369 649 280

25.30 Goods/services from Federal sources 1,614 1,533 1,603 70

25.40 Operations/maint of facilities 0 0 0 0

25.71 Operations/maint of equip. 10 3 5 2

25.72 IT services/contracts 7,555 5,508 6,772 1,264

Subtotal 25 12,934 9,944 12,342 2,398

26.00 Supplies 120 45 122 77

31.10 IT equipment/software 1,064 892 1,263 371

31.30 Other equipment 214 16 78 62

Subtotal 31 1,278 908 1,341 433

32.00 Building alterations 0 398 0 -398

Total, Obligations 61,713 63,000 70,115 7,115
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Obligations by Object Classification, Supplemental, CARES Act (P.L. 116-136)

(dollars in thousands)

Object class number Object Class

2020 

Actual

2021

Appropriation

2022

Request

Change from 

2021 to 2022

11.10 Full-time permanent $65 $2,011 $2,759 $748

11.31 Full-time temporary 0 0 0 0

11.32 Part-time 0 0 0 0

11.51 Overtime 0 0 0 0

11.52 Awards 0 0 0 0

Compensation subtotal 65 2,011 2,759 748

12.00 Benefits 29 784 1076 292

13.00 Benefits for former personnel 0 0 0 0

Comp/benefits subtotal 95 2795 3,835 1,040

21.00 Travel 0 48 98 50

22.00 Transportation of things 0 0 0 0

23.10 Rental payments to GSA 0 0 0 0

23.31 Communications 0 1 1 0

23.32 Postage/fees 0 0 0 0

Subtotal 23 0 0 0 0

24.00 Printing and reproduction 0 0 0 0

25.10 Advisory and assistance services 0 0 0 0

25.21 Other services 0 43 43 0

25.22 Training/tuition contracts 0 9 22 13

25.30 Goods/services from Federal sources 0 0 0 0

25.40 Operations/maint of facilities 0 0 0 0

25.70 Operations/maint of equip. 0 0 0 0

25.72 IT services/contracts 0 0 0 0 

Subtotal 25 0 0 0 0

26.00 Supplies 0 4 4 0

31.10 IT equipment/software 0 0 0 0

31.30 Other equipment 0 3 3 0

Subtotal 31 0 3 3 0

Total, Obligations 95 2,902 4,004 1,102
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Summary of Changes

(dollars in thousands)

2021.................................................................................................... $63,000

2022 .................................................................................................. 70,115

Net change .................................................................. +7,115

Increases:

2021

Appropriation

Change

from 2021

Built in:

Built in Increases in personnel compensation and benefits. $43,154 +$3,402

Built in Increase in Rent to GSA. 6,718 +48

Program:

Program Increase in Travel. 736 +1,072

Program Increase in Training. 369 +280

Program Increase in Advisory and Assistance Services. 0 +652

Program Increase in Communications. 159 +85

Program Increase in Goods/Services from Government. 1,533 +70

Program Increase in Supplies. 45 +77

Program Increase in Information Technology Services/Contracts. 5,508 +1,264

Program Increase in OIG’s cost for IT Equipment/Software. 892 +371

Net changes in other areas. 2,950 -206

Net Change 7,115
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Authorizing Legislation

(dollars in thousands)

Activity

2021

Authorized

2021

Appropriation

2022

Authorized

2022

Request

Inspector General (DEOA, Section 212)........................... Indefinite 63,000 Indefinite $70,115

Total appropriation ....................................................... 63,000 70,115
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Appropriations History

(dollars in thousands)

Year

Budget Estimate 

to Congress

House 

Allowance

Senate 

Allowance Appropriation

2013 $67,187 $59,933 1 $59,933 1 $59,820 

2014 62,401 59,820 2 59,820 2 56,691

Transfer (P.L.113-6) 0 0 0 1,100

2015 62,347 N/A 3 59,700 3 57,791

2016 59,181 N/A 4 58,791 4 57,791

2017 59,256 59,256 5 57,791 5 59,256

2018 61,941 59,256 6 59,256 6 59,256 6

2019 61,143 59,256 7 61,143 7 61,143 7

2020 63,418 67,418 61,143 8 63,000 8

2021 68,019 64,000 63,000 9 63,000 9

2022 70,115

1The levels for the House and Senate allowances reflect action on the regular annual 2013 appropriations bill, which 

proceeded in the 112th Congress only through the House Subcommittee and the Senate Committee. 2The House allowance is shown as N/A because there was no Subcommittee action; Senate allowance reflects 

Committee action only.

3The House allowance is shown as N/A because there was no Subcommittee action; Senate allowance reflects 

Senate Subcommittee action only.

4The levels for House and Senate allowances reflect action on the regular annual 2016 appropriations bill, which 

proceeded in the 114th Congress only through the House Committee and Senate Committee. 5The levels for the House and Senate allowances reflect Committee action on the regular annual 2017 appropriations 

bill; the Appropriation reflects the Consolidated Appropriations Act, 2017.

6The level for the House allowance reflects floor action on the Omnibus appropriation bill; the Senate allowance 

reflects Committee action on the regular annual 2018 appropriations bill; the Appropriation reflects the Consolidated 

Appropriations Act, 2018 (P.L. 115-141).

7The levels for the House and Senate allowance reflect Committee action on the regular annual 2019 appropriations 

bill; the Appropriation reflects enactment of the Department of Defense and Labor, Health and Human Services, and 

Education Appropriations Act, 2019 (P.L. 115-245).

8The Senate allowance reflects the Chairman’s mark; the Appropriation reflects the Further Consolidated 

Appropriations Act, 2020 (P.L. 116-94).

9The level for the House Allowance reflects subcommittee action. The level for Senate Allowance reflects the 

Chairman’s mark; the Appropriation reflects Division H of the FY 2021 Consolidated Appropriations Act, 2021 

(P.L. 116-260).
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Office of Inspector General

(Department of Education Organization Act, Section 212) 

(dollars in thousands)

FY 2022 Authorization: Indefinite1

Budget Authority:

Annual Fund 2021 

Appropriation

2022

Request

Change from 

2021 to 2022

Personnel Compensation and Benefits 

Costs $44,089 $47,491 +$3,402

Non-Personnel Costs 18,911 22,624 +3,713

Total 63,000 70,115 +7,115

FTE 2361 2361 0

1 Excludes 6 FTE associated with Disaster Relief funding and 20 FTE associated with CARES Act funding.

PROGRAM DESCRIPTION

The Office of Inspector General’s (OIG) mission is to promote efficiency, effectiveness, and integrity in 

the U.S. Department of Education's (Department) programs and operations through independent and 

objective audits, investigations, inspections, and other activities. The role of the OIG is to monitor the 

Department's performance and report to the Congress and to the Secretary on opportunities for 

improvement and any problems or deficiencies.

The OIG has authority to inquire about all program and administrative activities of the Department and 

related activities of all parties working under contracts, grants, or other arrangements with the 

Department. OIG staff and contracted auditors both make these inquiries.

To carry out its responsibilities, the OIG audits and inspects Department programs and operations to 

determine compliance with applicable laws and regulations, economy and efficiency of operations, 

and effectiveness in achieving program goals. The OIG also conducts criminal, civil, and 

administrative investigations related to the Department’s programs and operations.

In addition, the OIG maintains a hotline portal (https://oighotline.ed.gov) where anyone may report 

fraud, waste, or abuse involving Department of Education funds or programs as well as whistleblower 

reprisal complaints. Allegations can be reported in six languages. The OIG also maintains a hotline 

phone number (1-800-MISUSED) that provides instructions on how to report fraud, waste, or abuse. 

Each month the hotline receives approximately 300 complaints and approximately 200 telephone 

contacts. The OIG also receives over 100 complaints per month through Federal Student Aid’s (FSA) 

Feedback system.
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Funding levels for the past 5 fiscal years were:

Fiscal Year (dollars in thousands)

2017 .............................................................. ................ $59,256

2018 .............................................................. .................. 61,143

2019 .............................................................. .................. 61,143

2020 .............................................................. .................. 63,000

2021 .............................................................. .................. 63,000

FY 2022 BUDGET REQUEST

For fiscal year 2022, the Administration is requesting $70.1 million, an increase of $7.1 million more 

than the fiscal year 2021 Enacted level of $63 million. The requested amount will allow the OIG to 

cover its anticipated operational expenses and maintain its fiscal year 2021 staffing level of 236 full 

time employees (FTE). A 10-year history of the OIG’s staffing is shown in the following chart:

The OIG requests that $2 million of the appropriation be in no-year funding to allow for flexibility if 

actual costs are higher or lower than expected, especially for overhead and shared services. 

For expenses necessary for the Office of Inspector General, as authorized by section 212 of the 

Department of Education Organization Act, $70,115,000 of which $2,000,000 shall remain available 

until expended. (Department of Education Appropriations Act, 2021).

The fiscal year 2022 requested amount is the minimum amount needed to sustain the OIG’s present 

workforce, maintain its current audit, investigative, and information technology security workload, 

provide funding for statutorily required training, operate its 16 regional and field offices, cover a 2.7 

percent pay increase, and resume travel to pre-pandemic levels. Funding below the $70.1million 

would result in the OIG imposing a hiring freeze so that it can reduce its FTE workforce to cover its 

200

220

240

260

280

2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

FTE

Fiscal Year

OIG Full-Time Equivalent (FTE) Employment

OIG Regular FTE
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anticipated fiscal year 2022 increased personnel and non-personnel costs. Further, the OIG’s budget 

request does not include the $6.5 million for its anticipated expiring leases and construction costs 

associated with its offices in Puerto Rico, Headquarters PCP, and New York and any other building 

alteration costs. These funds have been included in the Department’s Building Modernization budget 

request. As such, the Department will be responsible for covering those costs directly.

Over the last several years, and as shown in previous budget submissions, unanticipated costs 

associated with common support and general personnel and non-personnel services have required 

the OIG to divert funds it intended to use for FTE to cover those costs. As a result, the OIG has not 

been able to keep pace with the need for its audit and investigative services. An example of this is 

OIG’s audit work, where it has been limited in the number of programs and operations, OIG has been 

able to audit over the last several years and has been unable to perform a number of planned audits 

(as presented in OIG’s Annual Plans) because of resource limitations and other high-risk work.

In fiscal year 2022, the OIG will continue to operate from various locations throughout the country. 

Approximately 57 percent of the OIG’s staff will be assigned to 16 regional and field office locations in 

Ann Arbor, Atlanta, Boston, Chicago, Dallas, Denver, Kansas City, Long Beach, Nashville, New York, 

Philadelphia, Pittsburgh, Pembroke Pines (Florida), Phoenix, Sacramento, and San Juan (Puerto 

Rico). The remaining 43 percent will be in the Washington, D.C., headquarters office.

No-Year Funding

The OIG’s fiscal year 2021 appropriation included $2 million in no year funding. The OIG is requesting 

this again for fiscal year 2022. This no-year funding provides the OIG with additional flexibility for 

seemingly frequent, unanticipated year-end changes usually associated with common support and 

central information technology support provided by the Department. These multiyear funds allow for 

flexibility if actual costs are lower than expected and funds are returned to the OIG at the end of the

fiscal year, or if actual costs are higher than expected and additional funds are required from the OIG.

FY 2022 Distribution of Costs

Below you will find the OIG’s justification for the requested amount, including information on 

operational and distribution costs and OIG priorities specific to its audit, investigative, and information 

technology security efforts.
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In accordance with § 6(g) of the Inspector General Act, 5 U.S.C. app 3 § 6(g)(1), the Inspector 

General has certified that the amount requested for required training of OIG’s staff, including amounts 

designated for the statutorily required training provided by the Federal Law Enforcement Training 

Center (FLETC), the Inspector General Criminal Investigator Academy (IGCIA), and in the 

Department’s centralized services, would satisfy all the OIG’s fiscal year 2022 training requirements.

Personnel Compensation and Benefits (PC&B) Costs

Personnel compensation and benefits costs (PC&B) is the largest of OIG’s operational costs (68 

percent of the OIG budget). At the fiscal year 2022 funding request, the OIG will be able to sustain 

236 FTE, with a PC&B expectation of $47.4 million. This is a $3.4 million increase over fiscal year

2021, resulting from a 2.7 percent pay increase and associated increase in benefits. 

Law Enforcement Availability Pay

The fiscal year 2022 Request also covers law enforcement availability pay (required by 5 U.S.C. § 

5545) paid to criminal investigators who are required to be available during hours that are not part of 

the regular work week. For the budget request, law enforcement availability pay is included in the 

regular personnel compensation amount.

Non-Personnel Costs

OIG is requesting $22.6 million in fiscal year 2022 for Non-Personnel costs, an increase of $3.7 

million over fiscal year 2021 Enacted level. Of the total, $15 million is for Departmental Centralized 

Services (overhead expenses), including the Department’s IT infrastructure and support contracts 

FY 2022 Distribution of Costs

($ in millions)

Overhead

21%, $15

Personnel 

Compensation & 

Benefits

68%, $47.4

Other Non-Personnel 

11%, $7.8

Overhead includes: Rent, telecommunications, interagency agreements, 

and IT services. Other Non-Personnel includes: Travel, advisory and 

assistance services, training, and CIGIE support.
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(Department IT contracts), and $7.6 million is for other non-personnel operational costs.

Departmental Centralized Services Overhead Costs

Departmental Centralized Services Overhead is the OIG’s second largest pool of costs (21 percent of 

the OIG’s budget). The OIG is requesting $15 million in fiscal year 2022 for overhead 

costs/Departmental centralized services, $1.5 million more than the fiscal year 2021 Enacted level. 

Rent and the Department’s information technology contract use approximately 87 percent of the 

centralized services resources. Other major items included in overhead costs are interagency

agreements for services such as payroll processing, guard services, background security 

investigations, communications, and information technology services and contracts. In addition, the 

communications and information technology services and contracts amounts will be used primarily for 

the Department’s information technology contracts, which cover equipment, telecommunications, 

processing services, network support, end-user support, maintenance, and improvements. 

Departmental Centralized Services

(dollars in thousands)

Item

2021

Appropriation

2022 

Request Difference

Rent $6,718 $6,766 $48

Central IT 4,865 6,155 1,290

Other Central Support 1,824 1,943 119

Centralized Services $13,407 $14,864 $1,457

Other Non-Personnel Costs

The OIG’s fiscal year 2022 budget request for other non-personnel costs is $7.8 million, representing 

11 percent of the OIG’s overall budget. This is an increase of $3.7 million over the fiscal year 2021 

level. These costs include travel, training, contracts, services, and IT needs not covered by the 

Department’s centralized services.

Travel

The OIG is requesting $1.8 million in fiscal year 2022 for travel, $1.1 million more than the fiscal year 

2021 Enacted level. The requested amount for fiscal year 2022 covers travel expenses for the 

requested staff of auditors, investigators, and other specialists and is necessary to perform the OIG 

audit and investigative mission. Most OIG work involves travel to State Educational Agencies, local 

educational agencies, schools, other grantees, loan servicers, contractors, and other recipients of 

Federal education funds, to conduct audits, and for criminal investigators to travel to Federal, State, 

and local courthouses, and numerous locations to interview witnesses, conduct search and arrest 

warrants, and gather evidence. Many of these locations are outside of cities where the OIG has staff, 

thus necessitating travel.
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Advisory and Assistance Services

Federal Information Security Modernization Act (FISMA) Audit. The OIG is requesting $652,000 in 

fiscal year 2022 for advisory and assistance services, $652,000 more than the fiscal year 2021 

Enacted level. The requested funding level would provide contractor support for audit services that 

support assessing the effectiveness of the Department’s information security program as mandated 

by FISMA. As part of that review, the OIG will also continue to evaluate the effectiveness of general 

and technical IT security controls of the Department’s mission-critical and support systems and the 

Department’s overall information security plans, programs, and practices.

Other Services

The OIG is requesting $1.9 million in fiscal year 2022 for contracted services needed for the OIG to 

meet statutory audit requirements, $128,000 more than the fiscal year 2021 Enacted level. This 

amount is primarily to contract with an independent certified public accounting firm to audit the 

Department’s financial statements. In accordance with the Inspector General Act of 1978, as 

amended, and the Chief Financial Officer Act, the OIG oversees the financial statement audits. The 

audits will result in reports on the Department’s, and FSA’s financial statements. Audits will examine 

and analyze account balances, review applicable financial systems, and evaluate internal controls and 

compliance with certain laws, regulations, contracts, and grant agreements. Audit results will assess 

the fair presentation of the financial statements, make recommendations for improving financial 

management, accountability, and stewardship, and identify areas requiring further review by

management. The fiscal year 2022 request also includes $492,000 for car leases, an increase of 

$100,000 over the fiscal year 2021 Enacted level.

Training

The OIG is requesting $526,000 in fiscal year 2022 for training, $251,000 more than the fiscal year 

2021 Enacted level, for the OIG-specific training of auditors, investigators, and business operations 

staff. Training funds are needed to provide professional and statutorily mandated training for the 

OIG’s auditors and investigators. As required by the Government Accountability Office, auditors 

performing work under generally accepted Government auditing standards must maintain professional 

competencies through continuing professional education (CPE) by completing, every 2 years, at least 

80 hours of CPE that directly enhance the auditor’s professional proficiency to perform audits or 

attestation engagements. At least 20 hours of the 80 should be completed in any 1 year of the 2-year 

period. The OIG’s criminal investigators must also complete periodic statutory and Attorney Generalmandated law enforcement training requirements to maintain their statutory law enforcement 

authorities. The OIG maintains a staff of accredited trainers to deliver firearms and other mandated 

training to the OIG investigators, and the trainers require specific refresher courses to maintain their 

accreditation. In addition, the requested amount will cover the costs of review courses and 

examinations to obtain professional certifications, such as Certified Public Accountant, Certified 

Information Systems Auditor, Computer Forensic Examiner, and Certified Fraud Examiner; send the 

OIG investigators to FLETC/IGCIA; and obtain advanced IT skills to address ever increasing 

computer requirements and processes, as well as combat new threats and weaknesses.

To control the costs associated with mandatory training requirements, the OIG plans to continue to 

use such technologies as WebEx, video conferencing, and web-enabled training courses to 
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accomplish continuing education requirements, as well as using qualified OIG staff to deliver required 

training while attending only essential/critical vendor-offered courses. The OIG will also continue to 

minimize training costs by having staff attend CIGIE-supported or OIG community-sponsored training 

events.

Goods/Services from Government

The OIG is requesting $549,000 in fiscal year 2022 for goods and services from shared Federal 

sources, an increase of $46,000 from the fiscal year 2021 Enacted level. Within this request, 

$255,600 will cover the OIG’s funding support for the Council of the Inspectors General on Integrity 

and Efficiency (CIGIE), in accordance with § 6(g) of the Inspector General Act of 1978, as amended, 5 

U.S.C. This contribution is 0.36 percent of the OIG fiscal year 2022 designated funding level based on 

a total budget request of $71 million, including the CIGIE amount. The fiscal year 2022 request also 

includes $183,250 in miscellaneous interagency agreements covering a variety of services provided 

by other Federal agencies, of which $95,000 is designated for FLTEC and IGCIA for required training.

IT Services/Contracts

The OIG is requesting $623,000 in fiscal year 2022 for IT services/contracts, $9,000 less than the 

fiscal year 2021 Enacted level, for contracts for system support and expertise. This request includes 

programmer services and maintenance for various OIG systems and applications, and services and 

support for IT security operations, computer forensics, and data analytics experts. None of these 

costs are covered by the Department Centralized Services IT funding.

IT Equipment/Software

OIG is requesting $1.2 million in fiscal year 2022 for IT equipment/software, $373,000 more than the 

fiscal year 2021 Enacted level. This amount covers support for non-centralized IT software 

maintenance agreements, software license renewals, and equipment purchases necessary for the 

OIG to conduct its audit and investigative work. None of these costs are covered by the Department 

Centralized Services IT funding.

FY 2022 Priorities and Goals

The OIG’s strategic goals are the following:

Goal 1: Deliver high-quality, timely, and impactful products and services that promote efficiency,

effectiveness, and integrity in the Department’s operations and programs.

Goal 2: Cultivate a diverse, highly skilled, and inspired workforce with enough resources to carry out 

the OIG’s mission.

Goal 3: Implement internal processes that promote organizational effectiveness, stewardship of 

resources, and accountability.

Audit Priorities

The OIG will meet these goals through audits, investigations, human capital planning, 
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enterprise risk management, and other activities. These activities may identify problems, 

deficiencies, or opportunities for improvement and the OIG will communicate the results to 

those who need the information and who will monitor the results of the work to ensure issues 

are addressed. For fiscal year 2022, the OIG audit and investigative work look to cover the 

following priority/high risk areas.

OIG’s audit work will continue to focus on areas of significant impact, related primarily to the 

Department’s Management Challenges, and informed by input from the Department, 

Congress, and OMB. OIG will ensure that statutorily mandated work is prioritized so that OIG

meets statutory deadlines and reporting requirements. OIG pursues work primarily based on 

OIG’s published work plan, and meet quarterly to prioritize which work to begin, including 

newly emerging issues. OIG has placed an emphasis on improving oversight of Department 

programs, broadly, through a combination of audit work at the Department, and external audit 

work at recipients of Departmental funds. OIG has dedicated a portion of OIG’s staff to 

develop quick response work on high priority time-sensitive issues, including requests from 

Congress or the Department. Following is a description of key areas OIG plans to focus on. 

Student Financial Assistance Programs

• Postsecondary Education for Students Without a High School Diploma or the 

Certificate of Equivalency - School Compliance with Career Pathway Programs and 

Ability to Benefit Provisions—Determine the extent to which FSA (1) maintained 

information on which schools provide career pathway programs, (2) reviewed the eligibility 

of career pathway programs through program reviews and compliance audits, and (3) 

accurately identified and ensured correction of any program weaknesses. Also, determine 

the extent to which (1) selected schools developed and implemented career pathway 

programs that met HEA eligibility requirements, (2) students enrolled in selected schools’ 

career pathway programs met ability-to-benefit requirements, and (3) schools correctly 

calculated career pathway program students’ cost of attendance and Title IV aid awards 

and correctly determined students’ enrollment statuses.

• Monitoring of Title IV Program Participants - The Department’s Plans and Processes 

to Proactively Monitor the Financial Health of Postsecondary Schools—Determine the 

Department’s plans and processes for monitoring the financial health of postsecondary 

schools during the pandemic to mitigate harm to students and taxpayers.

• Streamlining Student Aid Systems and Processes - FSA’s Transition to the Next 

Generation FSA Financial Services Environment— Determine the extent to which FSA 

has processes for planning and managing the transition to the Next Generation Processing 

and Servicing Environment to achieve the project's goals and outcomes.

State and Local Programs

• Charter Schools - Effectiveness of Charter School Program Grants in Increasing the 

Number of High-Quality Charter Schools—Determine whether (1) selected Charter 

School Program grantees opened the number of charter schools proposed in their approved 

grant applications and (2) charter schools funded by Charter School Program grants 

remained open after the funding ended.
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• Every Student Succeeds Act (ESSA) - Statewide Accountability Systems Under 

ESSA—Determine whether (1) the Department provided adequate oversight of State 

educational agencies (SEA) implementation of their approved Statewide accountability 

systems, particularly with regard to school identification and improvement, and (2) selected 

SEAs developed and implemented Statewide accountability systems and related 

requirements in accordance with the Elementary and Secondary Education Act, as 

amended by ESSA, as well as their approved consolidated State plans. 

• Grantee Monitoring - The Department’s Controls over Student Support and Academic 

Enrichment Program Grants—Determine whether the Department adequately oversaw 

grantee performance and funds awarded under the Student Support and Academic 

Enrichment program and ensured that SEAs met reporting requirements as established by 

ESSA.

Departmental Operations

• Financial Statement Audits. The Government Management Reform Act of 1994 expanded 

the Chief Financial Officers Act of 1990 by requiring, among other things, the annual 

preparation and audit of organization-wide financial statements of the Executive Branch 

departments. The OIG annually oversees and monitors the work performed by an 

independent public accounting firm contracted to provide an opinion on whether 

Department- and FSA financial statements are fairly presented. Also, under OIG oversight, 

the independent public accounting firm reports any material weaknesses and significant 

deficiencies in the Department’s or FSA’s internal control over financial reporting and any 

instances of noncompliance with certain laws, regulations, contracts, and grant agreements.

• Improper Payments. The Payment Integrity Information Act of 2019 requires each agency’s 

Inspector General to determine the agency’s compliance with the statute for each fiscal year. 

As part of this review, the OIG also evaluates various actions concerning improper payments 

taken by the agency.

• Business Operations. The effectiveness and efficiency of the Department’s business 

operations are critical to ensure its capability to successfully manage its programs and 

protect its assets. The OIG regularly devotes resources to reviews that assess the 

Department’s business operations and identify opportunities for improvement. OIG’s planned 

and ongoing work includes an audit to assess the Department’s grant closeout process and 

required assessments of the Department’s purchase card program and its compliance with 

the Digital Accountability and Transparency Act of 2014.

Emerging Areas

• Quick Response Work. Throughout the year, the OIG allocates resources in response to 

high priority time-sensitive issues. This work may be based on requests from Congress or 

Department program offices, hotline allegations, or OIG performed risk analysis. Objectives 

will vary based on the nature of the referral or concerns identified. 
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Investigation Priorities

The OIG strives to investigate all legitimate allegations of fraud, corruption, and other criminal 

activity involving Department funds and programs. Unfortunately, due to staffing limitations, OIG has

only been able to investigate those matters of the highest priority that would have the most 

significant impact on the Department’s programs and operations. OIG needs and wants to do more, 

as bad actors and fraudsters may be able to further their schemes and scams while OIG tackles

those higher-risk, higher priority cases. OIG investigations are often based on complex regulatory 

schemes, involve persons and entities that are geographically dispersed, and can take several 

years to fully develop and resolve — but can result in significant recoveries for the Federal 

government.

In fiscal year 2022, the OIG anticipates focusing on the following areas:

• Postsecondary Institutions. The OIG will continue to devote significant resources to 

conducting criminal and civil investigations of postsecondary schools (i.e., for-profit, public, 

and private nonprofit institutions), as well as other entities that participate in these 

programs. Federal student aid programs represent the largest concentration of education 

program dollars at risk. In fiscal year 2020, OIG’s postsecondary investigations resulted in 

the recovery of approximately $31.1 million. These investigations currently represent 

approximately 53 percent of OIG’s investigative inventory.

• Elementary and Secondary Education Fraud. The OIG will continue to focus significant 

resources on allegations of bribery and theft involving State and local public-school officials. 

From fiscal year 2016 through fiscal year 2020, the OIG investigated 127 cases involving 

elementary and secondary education programs. During that time, these investigations have 

resulted in 102 indictments and 75 convictions, and 10 civil actions securing more 

than $42.4 million in restitution, fines, and civil recoveries.

• Charter Schools. The OIG will continue to conduct criminal investigations of fraud in 

charter schools. From fiscal year 2016 through fiscal year 2020, the OIG 

conducted 43 investigations, which represented 34 percent of the OIG’s Elementary and 

Secondary inventory. During that time, charter school investigations resulted in 15 

indictments, 16 convictions, and the recovery of over $13.2 million.

• Distance Education Fraud. The OIG will continue to conduct criminal investigations 

involving fraud resulting from the vulnerabilities associated with the delivery of distance 

education; however, the OIG will generally only focus on cases involving a significant 

financial loss. Currently, these investigations represent about 23 percent of all open OIG 

cases. The OIG will continue to refer matters that are not investigated or prosecuted to the 

Department so that it can take appropriate action to avoid future improper payments. 

Distant education fraud rings represent, on average, 19 percent of the cases conducted 

by the OIG between fiscal years 2016 and 2020. During this time period, investigations in 

this area resulted in 114 indictments, 107 convictions, and recoveries of 

approximately $21.1 million.

• Whistleblower Reprisal Investigations. The OIG continues to conduct administrative 

investigations of whistleblower reprisal complaints, as well as evaluate the underlying 
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allegations to determine if criminal or civil investigations are warranted. In 2020, the OIG 

received 19 whistleblower reprisal complaints resulting in 16 preliminaries initiated by the 

OIG to resolve these allegations.

IT Audits and Cybercrime Priorities

The OIG was one of the first offices of inspectors general to establish a combined auditinvestigative information technology unit, combining audit, investigative, and computer evidence 

expertise to address management and security issues. The OIG’s Information Technology Audits 

and Computer Crime Investigations (ITACCI) component conducts information technology audits, 

investigates computer-related crimes, provides digital forensic services, and conducts proactive 

data analytics. ITACCI also provides expert data analysis in support of OIG investigations and

audits, develops risk models, and coordinates data mining efforts.

• Federal Information Security Modernization Act (FISMA) Audit. FISMA requires the OIG to 

perform an annual evaluation assessing the effectiveness of the agency’s information security 

program. Each year, OIG plans and executes an annual audit to determine whether the 

Department and FSA’s overall information technology security programs and practices are 

effective as they relate to Federal information security requirements. The Department 

maintains 116 systems that are classified as operational and are reportable under FISMA, and 

many of those systems contain the personally identifiable information of millions of people and 

are used to administer and disburse billions of Federal student aid dollars. Due to limited 

resources, the OIG can only complete the statutory FISMA audit.

• Data Analytics. ITACCI looks to focus its data analytics efforts in the growing area of fraud 

involving Department programs and operations and illegal electronic financial transactions. 

This includes unauthorized payment requests, ineligible program participants, and program 

abuse and fraud. This data analytics activity requires the OIG to continue to maintain its data 

risk assessment systems that allow the OIG to discern patterns indicating fraud, waste, and 

abuse and allow dynamic audit and investigative planning using risk-based analysis. ITACCI 

also looks to conduct data analytics projects to proactively identify criminal activity impacting 

the Department’s programs examine the effectiveness of the relief programs, and proactively 

identify misuse, theft, and other criminal activity involving Department funds, including OIG’s

specialized work involving CARES Act and disaster recovery funds.

• Network Intrusion/Cybercrime. As the Department’s data systems house the personally 

identifiable information of millions of student loan borrowers and their families, ITACCI must 

continue to prioritize its efforts to detect intrusions and unauthorized access into the 

Department’s systems and criminal misuse of the Department’s systems and electronic data.

As criminal intrusion activity evolves, so must OIG’s ability to identify and stop it. ITACCI must 

have the ability to identify new and emergency threats and conduct advanced digital forensics 

in support of high-technology investigations.

• IT Oversight and Operational Support. ITACCI is also responsible for providing IT oversight

and operational support to OIG staff, including designing, installing, testing, implementing, and 

maintaining critical OIG databases and systems, and coordinates the purchase of OIG IT 

hardware, software, and related items. The team works to ensure the integrity and security of 
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sensitive OIG audit and investigative data and proactively identify and implement technology 

solutions for the OIG to conduct its mission more efficiently.

Additional Supplemental Appropriations

The OIG is grateful to have received supplemental appropriations for it oversight activities specific to 

the coronavirus pandemic and disaster recovery. Through this funding, the OIG has hired term 

employees and looks to hire additional term staff in fiscal year 2022 to assist with OIG’s oversight 

work in these areas. In Fiscal year 2022, OIG also plans to evaluate contract vehicles to further assist 

with OIG’s coronavirus-related oversight efforts.

Coronavirus Response and Relief Aid Oversight

In fiscal year 2020 and fiscal year 2021, the OIG received a total of $17 million to carry out oversight 

activities related to coronavirus response and relief aid. The funding was made available through (1) 

the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), that provided the OIG with $7 

million for oversight efforts to remain available through September 30, 2022; (2) the Coronavirus 

Response and Relief Supplemental Appropriations Act of 2021 that provided the OIG with $5 million 

in no-year funding; and (3) the American Rescue Plan that provided the OIG with another $5 million in 

no-year funding. In fiscal year 2022, the OIG looks to do the following:

• Higher Education: The OIG plans to conduct audits at the Department and schools 

that will focus on the Department’s implementation of changes and waivers in 

programmatic requirements and monitoring and schools’ use of funds and flexibilities. 

The OIG anticipates its fiscal year 2022 work to continue to focus on the 

Department’s administration of the CARES and other coronavirus programs and 

funding and grantee implementation of awarded funds, including FSA’s 

implementation of the suspension of involuntary collections on defaulted student 

loans and schools’ use of the CARES Act’s flexibilities for the campus-based

programs.

• K-12: The OIG plans to conduct audits that will focus on the Department’s grant 

award and oversight processes and States’ and school districts’ uses of funds. The 

OIG’s work in fiscal year 2022 will continue to focus on the Department’s processes 

for administering and overseeing grantee compliance with CARES Act and other 

coronavirus funding, including Education Stabilization Fund discretionary grants, as 

well as States’ processes for awarding and monitoring subgrants under the 

Governor’s Emergency Education Relief Fund and uses of funds under the CARES 

Act programs.

• Department Management: While addressing programmatic changes and performing 

additional grant awarding and monitoring activities for new programs authorized 

under the CARES Act, Coronavirus Supplemental, and American Rescue Plan, the 

Department must continue to fulfill its existing responsibilities and maintain operations 

to help ensure effective program performance and compliance. The OIG plans work 

to assess the Department’s continued oversight of both Title IV participants and its 

early learning, elementary, and secondary education grant programs while 

implementing coronavirus-related education programs and requirements.
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• CARES Act Investigations. The OIG anticipates an increase in allegations of criminal 

activity associated with funds disbursement 24-36 months after the passage of 

legislation containing emergency funds for benefits, under the CARES Act. The OIG 

will continue to detect fraud and conduct criminal investigations resulting from 

vulnerabilities associated with the diversion of CARES Act funds or the illegal 

interference with the Department’s ability to effectively provide authorized assistance.

Disaster Recovery

In fiscal year 2018 and fiscal year 2019, the OIG received $6 million in no-year funds for its oversight 

efforts specific to disaster recovery. The funding was made available through the (1) Additional 

Supplemental Appropriations for Disaster Relief Act of 2019; and (2) the Bipartisan Budget Act of

2018. The OIG expects to continue performing work related to disaster recovery in FY 2022, including 

reviews of funding allocations, data reliability, and uses of funds under the Immediate Aid to Restart 

School Operations and Temporary Emergency Impact Aid for Displaced Student programs.
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PROGRAM PERFORMANCE INFORMATION

Specific results from audits and investigations are summarized twice yearly in the OIG Semiannual 

Report to Congress. All OIG reports are available on OIG’s website, 

http://www2.ed.gov/about/offices/list/oig/reports.html.

Performance Measures:

In 2017, OIG developed its “Five-Year Strategic Plan” covering fiscal years 2018-2022. The plan 

describes the focus and direction of OIG’s operations, establishes OIG’s organizational goals, and 

outlines the strategies OIG will employ to reach those goals and the measures OIG will use to 

evaluate OIG’s performance. 

OIG’s first goal is to deliver high-quality, timely, and impactful products and services that promote 

efficiency, effectiveness, and integrity in the Department’s operations and programs. The strategies 

adopted to achieve this goal include: (1) maximize value through risk-based resource allocation, (2) 

provide value-added audit, investigative, and other services, (3) deliver timely results, (4) effectively 

and efficiently use technology to identify threats to the department’s programs and operations, (5) 

promote data protection and information technology security, and (6) conduct effective outreach to 

promote programmatic and operational integrity.

OIG’s second goal is to cultivate a diverse, highly skilled, and inspired workforce with enough 

resources to carry out the OIG’s mission. The strategies implemented to achieve this goal are to: (1) 

cultivate workforce excellence, (2) provide necessary resources, (3) promote an inclusive workplace 

environment, and (4) recognize achievement. OIG issued a Diversity and Inclusion Strategic Plan this 

year that articulated specific strategies and actions to move OIG forward towards this second goal. 

OIG’s third goal is to implement internal processes that promote organizational effectiveness, 

stewardship of resources, and accountability. The strategies in place to achieve this goal are to: (1) 

promote effective financial operations, (2) deliver superior operational support, (3) provide effective 

quality assurance, and (4) apply an effective enterprise risk management framework. 

Performance measures are reviewed annually and revised, as necessary. Several key performance 

measures are shown below.

Measure: Audits initiated each year in accordance with policy and focused on areas of high risk or 

significant importance.

Year Target Actual

2018 85% 100%

2019 85 100

2020 85 100

2021 85

2022 85
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Measure: Investigations initiated each year in accordance with policy and focused on areas of high 

risk or significant importance.

Year Target Actual

2018 80% 92%

2019 80 89

2020 75 91

2021 75

2022 75

Measure: Recommendations in reports issued during the FY accepted by the Department and 

corrective action plans agreed to by OIG management.

Year Target Actual

2018 90% 95%

2019 90 93

2020 90 100

2021 90

2022 90

Measure: Draft and final audit and alternative project reports issued in accordance with policy, 

including applicable standards, and by the agreed-upon date.

Year Target Actual

2018 70% 92%

2019 70 96

2020 70 72

2021 70

2022 70

Measure: Preliminary inquiries of fraud, waste, and abuse processed for case initiation (investigation) 

or closure with a final disposition within 120 days.

Year Target Actual

2018 75% 76%

2019 70 77

2020 70 80

2021 70

2022 70
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Measure: Preliminary inquiries converted to full investigations by OIG management that resulted in a 

criminal, civil or administrative action, or monetary result (Investigation Services).

Year Target Actual

2018 70% 81%

2019 70 80

2020 70 70

2021 70

2022 70

Measure: Preliminary inquiries converted to full investigations by OIG management that resulted in a 

criminal, civil or administrative action, or monetary result, or actionable referral to the Department 

(ITACCI).

Year Target Actual

2018 50% 50%

2019 70 100

2020 70 75

2021 70

2022 70

Measure: Information technology audits issued in accordance with policy and accepted by 

management by the agreed upon date.

Year Target Actual

2018 75% 100%

2019 90 98

2020 75 81

2021 75

2022 75

Measure: Substantive comments provided by OIG resulted in changes in legislation, regulations, or 

other policies.

Year Target Actual

2018 70% 86%

2019 70 78

2020 70 71

2021 70

2022 70
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Measure: Freedom of Information Act responses processed in accordance with statutory 

requirements and delivered to requestors within required deadlines.

Year Target Actual

2018 90% 91%

2019 90 78

2020 90 71

2021 90

2022 90

Measure: Hotline complaints processed in accordance with policy and within the established 

deadlines.

Year Target Actual

2018 75% 94%

2019 80 95

2020 85 95

2021 85

2022 85