We are pleased to present our oversight plan for the 2026 calendar year. This risk-based plan
intends to serve as a roadmap for independent and objective oversight of the U.S. AbilityOne
Commission’s (Commission) programs and operations through reviews, audits, evaluations, and
investigations. Our audit, evaluation and investigative teams prioritize oversight of nearly $4
billion funds that are disbursed through the AbilityOne Program (Program) and the AbilityOne
Commission. The goal is to prevent and detect fraud, waste and abuse, and enhancing economies
and efficiencies in AbilityOne and its programs.
Throughout the oversight cycle, the OIG will continue to focus on high-risk areas in the program
and operations. Our process to assess and prioritize the planned work include but are not limited
to, assessing the top management and performance challenges, congressional interests, key risks
for which the Commission and other stakeholders expressed concern, and the results of our prior
work. We then used this information to inform the design of our oversight reviews for usefulness
to the Commission for its work and operations.
During the oversight cycle we may reassess and adjust this plan to ensure that we continue to focus our resources on the highest risks and impact areas.
