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GAO-26-108639 1 (January 21, 2026)

handle is hein.gao/coains0001 and id is 1 raw text is: U.S. GOVERNMENT ACCOUNTABILITY OFFICE 441 G St. N.W. Washington, DC 20548 January 21, 2026 The Honorable Ted Cruz Chairman The Honorable Maria Cantwell Ranking Member Committee on Commerce, Science, and Transportation United States Senate The Honorable Sam Graves Chairman The Honorable Rick Larsen Ranking Member Committee on Transportation and Infrastructure House of Representatives Coast Guard: Inspector General Oversight of the Coast Guard and Other Military Services The U.S. Coast Guard is the only military service that is a component of the Department of Homeland Security (DHS) rather than the Department of Defense (DOD).1 Thus, the operations and oversight of the Coast Guard are established separately from those of the other military services. The DHS Office of Inspector General (OIG) oversight responsibility covers the Coast Guard in addition to other DHS components.2 The DHS OIG is the main oversight body for around 50,000 Coast Guard personnel in addition to about 200,000 other DHS employees. The other military services-the Air Force, Army, Marine Corps, Navy, and Space Force-are DOD components. As such, DOD OIG's oversight covers each of these military services, as well as other DOD components and offices. In addition, each military service-except the Space Force-has its own dedicated service-level OlG.3 Further, subordinate command-level 1The Coast Guard is a component of DHS but can be transferred to operate as a service within the Department of the Navy under certain circumstances. 14 U.S.C. § 103. 2The Inspector General Act of 1978, as amended, establishes OIGs as well as inspectors general within such OIGs and lays out duties and responsibilities for each inspector general within its OIG. Pub. L. No. 95-452, §§ 2-4, 92 Stat. 1101, 1101-03 (codified as amended at 5 U.S.C. §§ 402(a)(1) (establishing OIGs), 403 (establishing inspectors general to head the OIGs), 404(a) (providing responsibilities and duties for each inspector general within their OIG)). For the purposes of this report, we use the term OIG to encompass both the OIG and the inspector general acting within the OIG. 3The Space Force is organized under the Department of the Air Force, and the Air Force OIG oversees the Space Force. National Defense Authorization Act for Fiscal Year 2020, Pub. L. No. 116-92, div. A, tit. IX, subtit. D, § 952(b)(4), 133 Stat. 1198, 1562 (2019) (codified as amended at 10 U.S.C. § 9081(a)); William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021, Pub. L. No. 116-283, div. A, tit. IX, subtit. C, § 923(b)(4), GAO-26-108639 DHS and DOD Oversight Page 1