01/21/2026 | Press release | Distributed by Public on 01/21/2026 10:51
What GAO Found
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). 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) oversees the Coast Guard in addition to other DHS components. The DOD OIG oversees the other military services-the Air Force, Army, Marine Corps, Navy, and Space Force. In addition, each of those military services-except the Space Force-has its own dedicated service-level OIG.
There are both similarities and differences in the structure of how DHS OIG oversees the Coast Guard compared to the OIG oversight structure for the other military services. For example, DHS and DOD OIGs both operate independently of their respective departments. However, military service OIGs do not have the same statutory independence provisions. Additionally, DHS OIG conducts all oversight, including audits, inspections, evaluations, and investigations, whereas these same activities are divided among DOD OIG and the military service OIGs. Finally, the OIGs vary in personnel and budget size, as do the services they oversee.
Why GAO Did This Study
The James M. Inhofe National Defense Authorization Act for Fiscal Year 2023 includes a provision for GAO to compare the DHS OIG's oversight structure for the Coast Guard to the DOD and the military service OIGs' oversight structure for other military services.
To compare oversight structures, GAO analyzed data and reviewed statutes, policies, and procedures for OIGs at DHS, DOD, and each military service. GAO also reviewed policies and procedures for oversight activities, including audits, inspections, evaluations, and investigations. Further, GAO spoke to officials in each OIG to ensure appropriate understanding of roles and responsibilities of the various OIGs.
For more information, contact Heather MacLeod at [email protected].