Fiscal Year 2026 Comprehensive Oversight Plan Overseas Contingency Operations

Fiscal Year 2026 Comprehensive Oversight Plan Overseas Contingency Operations

Lead IG

We are pleased to submit our annual comprehensive oversight plan describing oversight activities for Operation Inherent Resolve (OIR), Operation Enduring Sentinel (OES), and Operation Southern Guard (OSG). These overseas contingency operations have distinct missions: OIR supports partner forces against ISIS in Iraq and Syria; OES aims to contain terrorist threats emanating from Afghanistan; OSG supports Department of Homeland Security-led illegal alien holding operations at U.S. Naval Station Guantánamo Bay.

This FY 2026 Comprehensive Oversight Plan fulfills the individual and collective oversight responsibilities of the Department of Defense (DoD), Department of State (State), and U.S. Agency for International Development (USAID) Inspectors General (IG) under the IG Act of 1978, as amended. Despite the realignment of certain USAID functions to State and termination of other functions, USAID OIG continues to conduct oversight projects and submitted a separate and independent FY 2026 budget request to continue its oversight operations.

Significant changes and realignments within the U.S. Government in 2025 necessitate a flexible approach to oversight planning to ensure that we address the most high-risk areas. We continuously monitor changing conditions and periodically review our planned and ongoing oversight projects. This enables us to adjust our coordinated oversight to ensure that it is always relevant and timely.

This FY 2026 Comprehensive Oversight Plan is effective as of October 1, 2025.

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