Subtotal, SSA Workyears 1 55,962 54,622 53,991 (631)

Disability Determination Services (DDS)

13,017 12,561 12,755 194

Workyears

Subtotal, SSA and DDS Workyears 68,979 67,183 66,746 (437)

OIG Full Time Equivalents 473 455 473 18 OIG Overtime/Lump Sum Leave 9 5 5 0

Subtotal, OIG Workyears 482 460 478 2 18 TOTAL SSA/DDS/OIG

Total Appropriation

FY 2027 Estimate

OASI Trust Fund $6,000,000 DI Trust Fund $3,000,000

Total $9,000,000

FY 2027 Congressional Justification

Change

Actual Enacted Estimate

Eligibility Standards

As a means-tested program, individuals must have income and resources below specified levels to be eligible for benefits. Program rules allow some specific categories of income and resources to be either totally or partially excluded. 2 The process of evaluating eligibility and payment levels for the SSI program and addressing the accuracy of payments is inherently complex due to the program rules.

An individual’s benefit payment is reduced dollar for dollar by the amount of his or her “countable income”—income less all applicable exclusions—in a given month. Income in the SSI program includes “earned income,” such as wages and net earnings from self-employment and “unearned income,” such as Social Security benefits, unemployment compensation, deemed income from a spouse or parent, and the value of in-kind support and maintenance. Different exclusion rules apply for different types of income.

1 Does not include State supplementary payments and reimbursements or the corresponding State supplement user

fee collections; user fees are included in the Limitation on Administrative Expenses (LAE) appropriation. 2 The ABLE Act of 2014 created a new type of tax-advantaged account that has a limited effect on an individual’s

eligibility for the SSI program and other Federal means-tested programs.

Benefit Payments

We estimate we will pay $70.4 billion in Federal benefits to about 7.4 million SSI recipients in FY 2027. Including State supplementary payments, we expect to pay a total of $73.9 billion and administer payments to nearly 7.6 million recipients.

Federal benefit payments represent approximately 94 percent of Federal SSI spending. Administrative expenses represent nearly 6 percent of spending; beneficiary services and research and demonstration projects make up the remaining less than half a percent.

Incentives for Work and Opportunities for Vocational Rehabilitation

The SSI program is designed to help recipients with disabilities achieve independence by encouraging and supporting their attempts to work. The program includes a number of work incentive provisions that enable recipients who are blind or disabled to work and retain benefits. The program also includes provisions to help disabled beneficiaries obtain vocational rehabilitation and employment support services. These provisions were revised by legislation establishing the Ticket to Work program, which is discussed in more detail in the Beneficiary Services section.

State Supplementation

Supplementation is mandatory for certain recipients who were on State rolls just prior to the creation of the Federal program on January 1, 1974. Otherwise, States are encouraged to supplement the Federal benefit and may elect to have us administer their State supplementation program. States that choose to have us administer their program reimburse us in advance and we make the payment on behalf of the State. Participating States also reimburse us for the cost of administering their program, based on a user fee schedule established by the Social Security Act. The user fee is $15.63 per SSI check payment in FY 2026 and is expected to increase to $16.05 in FY 2027. The Department of the Treasury receives the first $5.00 of each fee and we retain, as part of our Limitation on Administrative Expenses (LAE) budget, the amount over $5.00. Additional information regarding State supplementation can be found within the LAE section.

Coordination with Other Programs

We play an important role in helping States administer Medicaid and the Supplemental Nutrition Assistance Program (SNAP). Provisions in the SSI statute ensure that payments made by States or under the Social Security program are not duplicated by SSI benefits.

Generally, SSI recipients are categorically eligible for Medicaid. States may either use SSI eligibility criteria for determining Medicaid eligibility or use their own, provided the criteria are no more restrictive than the State’s January 1972 medical assistance standards.

SSI recipients may also qualify for SNAP. Pursuant to section 11 of the Food and Nutrition Act of 2008 (P.L. 88-525, as amended through P.L. 116-260), we work with SSI applicants and recipients in a variety of ways to help them file for SNAP, including informing them of their potential benefits, making applications available to them, and in some cases helping them complete their applications in our field offices. We also share applicant data with a number of States.

FY 2027 PRESIDENT’S BUDGET REQUEST

The SSI appropriation includes funds for Federal benefit payments, administrative expenses, beneficiary services, and research and demonstration projects. In total, the FY 2027 President’s Budget request is $75,088,254,000. However, this includes $23,500,000,000 appropriated for the first quarter of FY 2027 in the FY 2026 Consolidated Appropriations Act. The appropriation language provides us with our remaining appropriation for FY 2027, $51,588,254,000, the total amount requested for FY 2027 less the first quarter advance.

Similarly, in addition to the amount above, the request includes an advance appropriation of $24,000,000,000 for Federal benefit payments in the first quarter of FY 2028. This advance is to ensure recipients continue to receive their benefits at the beginning of the subsequent fiscal year in case there is a delay in passing that year’s appropriation.

Table 2.3—Appropriation Detail 1 , 2

(in thousands)

1 Does not include State supplementary payments and reimbursements or the corresponding State supplementary user fee collections; user fees are included in the LAE appropriation.

2 Totals may not add due to rounding.

3 Amount provided in the previous year’s appropriation bill.

4 The Advance for Federal Benefits, which covers payments for the first quarter of the subsequent fiscal year, can have three or four monthly payments depending on whether October 1 falls on a weekend. This can cause a substantial variation in the Advance and Regular for Federal Benefits budget authority requests when comparing across fiscal years.

The SSI annual appropriation consists of a regular appropriation made available by the current year’s appropriation bill and an advance made available by the prior year’s appropriation. This advance is for Federal benefit payments in the first quarter of the subsequent fiscal year to ensure recipients continue to receive their benefits in case there is a delay in passing that year’s appropriation bill. The FY 2027 President’s Budget is $75,088,254,000, including $23,500,000,000 appropriated for the first quarter of FY 2027 in the FY 2026 Consolidated Appropriations Act.

Table 2.4—Amounts Available for Obligation 1 , 2

(in thousands)

Total Unobligated Balance $571,847 $559,243 $513,234

1 Does not include State supplementary user fees; user fees are included in the LAE appropriation.

2 Totals may not add due to rounding.

3 The Federal Unobligated Balances for FY 2026 and FY 2027 do not match the ending balances from the prior fiscal year due to multi-year funding carrying over in the LAE account in one fiscal year and then being made available in the SSI account for a subsequent fiscal year.

4 Any portion of the Federal benefits carryover shown that results from indefinite authority will be returned to Treasury in the new year, as soon as the actual amount is determined.

The SSI annual appropriation was $67.1 billion in FY 2025. The FY 2026 appropriation is $71.6 billion. We have the authority to carry over unobligated balances for use in future fiscal years for Federal benefit payments and administrative expenses, and beneficiary services because the amounts appropriated are made available until expended. We carried over approximately $286 million in Federal unobligated balances into FY 2026. We expect to carry over approximately $265 million into FY 2027.

In addition to these appropriated amounts, we have spending authority in the amount of the advance reimbursement we receive from States to pay their State supplementary benefits. Because States reimburse us in advance, we carry over the amount received for the October 1 payment, reimbursed at the end of September in the prior fiscal year, for use in the subsequent fiscal year.

ANALYSIS OF CHANGES

The FY 2027 request represents an increase of approximately $3.5 billion from the FY 2026 level. We plan to use unobligated balances to partially fund administrative expenses, beneficiary services, and research and demonstration projects in FY 2026 and FY 2027. In total, we plan to use approximately $97 million in unobligated balances and recoveries in FY 2026 and $122 million in unobligated balances and recoveries in FY 2027.

Federal Benefit Payments

The FY 2027 request for Federal Benefit payments is approximately $3.6 billion more than the FY 2026 level, primarily due to the January 2027 COLA and a net increase in recipients, and partially offset by the impact of Old-Age, Survivors, and Disability Insurance (OASDI) COLAs on concurrent SSI/OASDI recipients. Since OASDI benefits are counted as income in the SSI program, the annual OASDI COLA decreases the SSI benefit payment for concurrent recipients.

We estimate the first quarter advance for FY 2028 will be $500 million more than the first quarter advance for FY 2027. Monthly SSI benefit payments are made on the first of the month, unless the first falls on a weekend or Federal holiday. In that case, the payment is made on the prior business day at the end of the previous month. When October 1 falls on a weekend or Federal holiday, the payment is made in the prior fiscal year at the end of September. This timing of payments results in 11, 12, or 13 payments in a given fiscal year, and three or four in a given quarter. The first quarter in FY 2027 and the first quarter in FY 2028 will have four benefit payments.

Administrative Expenses

The FY 2027 request for administrative expenses is approximately $70 million less than the FY 2026 level and includes $1.4 billion of the $2.1 billion adjustment funding for program integrity work in the SSI program. We expect to use $65 million in carryover funds in FY 2026 and approximately $54 million in carryover funds in FY 2027 to cover estimated obligations. For details about program integrity funding and activities, please refer to the Program Integrity exhibit in the LAE section.

Beneficiary Services

We are requesting $75 million in new authority for FY 2027. This is the same as our FY 2026 level; however, our FY 2027 request funds an estimated 19 percent increase in obligations above the FY 2026 level as we obligate available prior year balances. Our request assumes an increased level of vocational rehabilitation reimbursement awards, and Ticket payments to Employment Networks under the Ticket to Work program. We expect to use $45 million in carryover funds in FY 2027 to cover our estimated obligations.

Research and Demonstrations

The FY 2027 request for research and demonstration projects is $21 million lower than our FY 2026 level. We expect to use carryover funds in FY 2026 and FY 2027 in addition to our requested appropriation to cover our estimated obligations. For more information, please see the Research and Demonstration exhibit.

Table 2.5—Summary of Changes 1 , 2

(in thousands)

FY 2026 FY 2027

Change

Enacted Estimate

1 Does not include State supplementary payments and reimbursements or the corresponding State supplement user fee collections; user fees are included in the LAE appropriation.

2 Totals may not add due to rounding.

Table 2.6—Explanation of SSI Budget Changes from FY 2026 to FY 2027

(in thousands)

Change

Obligations Federal Benefit Payments $66,762,000

-$486,000 Recipients

• Indefinite Authority $847,000

Federal Benefit Payments – Carryover $0 Administrative Expenses $4,624,282

• Decrease in base funding -$70,028 Administrative Expenses – Carryover $65,000

• Decrease in amount of carryover funding planned for -$11,000

obligation in FY 2027 Beneficiary Services $75,000

• Decrease in base funding $0 Beneficiary Services – Carryover $26,000

• Increase in amount of carryover funding planned for +$19,000

obligation in FY 2027 Research and Demonstration $91,000

• Decrease in base funding -$21,000 Research and Demonstration – Carryover $5,729

• Increase in amount of carryover funding planned for

+$17,280

obligation in FY 2027

Total Obligations Requested, Net Change $72,496,011 +$2,714,252

NEW BUDGET AUTHORITY AND OBLIGATIONS BY ACTIVITY

The table below displays budget authority and obligations for the five main SSI activities – Federal benefit payments, administrative expenses, program integrity, beneficiary services, and

research and demonstration.

Table 2.7—New Budget Authority and Obligations by Activity 1 , 2

(in thousands)

FY 2025 FY 2026 FY 2027 Actual Enacted 3 Estimate3

1 Does not include State supplementary payments and reimbursements or the corresponding State supplement user fee collections; user fees are included in the LAE appropriation.

2 Totals may not add due to rounding.

3 We expect to use carryover of prior year unobligated balances and recoveries for FY 2026 and FY 2027 obligations.

Authorizing Legislation: Section 1602, 1611, and 1617 of the Social Security Act.

PURPOSE AND METHOD OF OPERATION

The SSI program was established to pay low-income aged, blind, and disabled individuals a minimum level of income through Federally-administered monthly cash payments. In many cases, these payments supplement income from other sources, including Social Security benefits and State programs. In FY 2027, we estimate benefit payments will total approximately $70 billion for approximately 7.4 million Federal SSI recipients.

Table 2.8—Federal Benefit Payments: New Budget Authority and Obligations 1

(in thousands)

FY 2025 FY 2026 FY 2027 Actual Enacted Estimate Change

Table 3.3—House Report 119-271 for H.R. 5304, Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2026

Table 3.4—Senate Report 199-55 for S. 2587, Department of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Bills, 2026

7 Please see the example on our website at: https://www.ssa.gov/retirement/plan-for-retirement

8 Please see the example on our website at: https://www.ssa.gov/myaccount/assets/materials/statement-redesign online.pdf

9 For an example, please visit: https://www.ssa.gov/myaccount/assets/materials/workers-61-69.pdf

Table 3.5—Joint explanatory statement accompanying P.L. 119-75, The Consolidated Appropriations Act, 2026

IMPROPER PAYMENTS AND ANTI-FRAUD

We are deeply committed to preserving and protecting Social Security and ensuring that all eligible individuals receive the benefits they are entitled. We have consistently maintained high payment accuracy for Old-Age, Survivors, and Disability Insurance (OASDI). Our internal quality reviews, validated by a third-party auditor, indicate that our fiscal year (FY) 2024 OASDI benefit payments were 99.79 percent free of overpayments and 99.93 percent free of underpayments. 10 For the same year, 89.97 percent of all Supplemental Security Income (SSI) payments were free of overpayments, and 98.45 percent were free of underpayments. 11 FY 2025 data are not yet available. Given the magnitude of annual benefit payments, even small error rates result in substantial improper payment amounts. For instance, in FY 2024, we issued about $1.5 trillion in benefit payments, with projected improper payments totaling $4 billion for OASDI and $7.3 billion for SSI.

We have taken decisive action to improve SSI accuracy. For the first time in the history of the program, we have named an executive lead to improve the SSI program. In FY 2025, we implemented changes targeted to address the leading causes of SSI payment error: undisclosed wages and assets. For all SSI Aged initial claims, we now query the Access to Financial Institutions (AFI) data at the time of claim intake with a zero-dollar tolerance, which identifies before the claim is adjudicated undisclosed assets, which may make a claimant ineligible. We intend to expand this same practice to all initial SSI Blind and Disabled claims. To timely identify wages that may impact the eligibility or payment amount of SSI recipients, at the beginning of each month, we now run a verification through our Payroll Information Exchange (PIE) (as authorized in statute), so we can correct benefit payments earlier in the process and prevent payment error. Addressing payment accuracy is a top priority, and we are actively implementing process improvement and technology measures to improve the SSI payment accuracy.

We are committed to being good stewards of taxpayer resources and improving the integrity of our programs. In September 2025, the Commissioner established a new SSI Improvement office to ensure comprehensive and dedicated oversight of the SSI program and to advance key administrative reforms in policies, processes, and automation. Since its inception, we have revised and clarified a number of SSI policies, prioritized work that will drive down improper payments, and improved the program’s digital footprint through the expansion of AFI and Foreign Travel Data (FTD). Our efforts to reduce improper payments include actions such as leveraging data from exchanges with Federal, State, and private partners; automating our business processes; performing quality reviews; and conducting employee training and focused outreach. To improve understanding and reduce the burden on our customers and their employers, we updated several disability-related forms, including the Work Activity form (SSA

821)and Self-Employment Activity form (SSA-820) to simplify, consolidate, and clarify questions. We also formed a workgroup to redesign the Employee Work Activity Questionnaire (SSA-3033) to simplify and reduce the burden on employers and service providers, providing examples of subsidy and guidance on calculating subsidy amounts.

10 We derive accuracy rates for OASDI based on a monthly sample of beneficiaries who reside in the U.S. and

outside of the 50 States or U.S. territories. 11 We derive accuracy rates for SSI using data collected from the review of a national sample of SSI cases.

We safeguard our programs by efficiently and effectively preventing, detecting, deterring, and mitigating fraud and improper payments. We administer our anti-fraud program and improper payment initiatives and support the Office of the Inspector General’s (OIG) efforts to investigate fraud, develop consistent anti-fraud policies and processes, formulate anti-fraud initiatives, and align anti-fraud efforts with industry standards.

For additional information about our payment accuracy, root causes of improper payments, and ongoing efforts to improve payment accuracy, please refer to the Program Integrity exhibit, our Annual Performance Report , Agency Financial Report , and PaymentAccuracy.gov .

IMPROPER PAYMENT REDUCTION EFFORTS

Electronic Wage Reporting

Wages are a leading cause of improper payments in the Disability Insurance (DI) and SSI programs, as both rely on beneficiaries and recipients to report changes in wage and employment information. Despite reporting requirements, beneficiaries and recipients do not always report or report timely, leading to improper payments. 12 To address these errors, we implemented PIE, an automated method of collecting wage and employment information from payroll data providers (PDP). For those who provide authorization and have a participating employer, PIE reduces the burden of reporting wage information and lessens the time our technicians spend obtaining and verifying wage data.

After publishing the final rule for PIE, the agency decided to implement PIE in phases with the initial exchange occurring on April 7, 2025. We gradually increased the volume of Social Security numbers (SSN) exchanged each month until reaching full implementation of approximately 10.7 million SSNs in September 2025. We continue monthly exchanges for all authorized individuals whose employers report to the PDP. As part of the implementation activities, we provided training to technicians, updated our policies and instructions, and released communication to the public.

PIE is operational for both the DI and SSI programs, and, since full implementation, we have exchanged between 10.7 and 10.9 million authorizations per month—averaging approximately 800,000 to 900,000 returned SSNs with wages. The program’s estimated savings are approximately $2 billion for FY 2025–2034.

In FY 2026 and beyond, we will implement enhancements in support of PIE and are undertaking activities to increase participation. We plan to implement more robust management information, develop a process for handling SSNs flagged for name mismatch, and develop requirements to display the wage and employment data to beneficiaries among other planned enhancements.

12 For DI, improper payments are generally due to work at Substantial Gainful Activity levels; for SSI, improper payments are largely due to wages contributing to countable income and related payment errors.

PIE will help improve payment accuracy, reduce improper payments, and reduce the reporting burden on individuals when they authorize us to obtain this information through an information exchange, and we receive it. We also anticipate that PIE will result in more efficient use of our administrative resources because our technicians would reduce the amount of time they spend (a) manually requesting and verifying this information from payroll data providers and employers,

(b) manually entering data into our systems from an individual’s pay records, (c) contacting individuals to request this information, and (d) assisting individuals with the results of incomplete or untimely reporting.

For individuals or employers not participating in PIE, we continue to offer electronic wage reporting tools, such as the myWageReport (myWR) online tool. myWR allows DI beneficiaries, SSI recipients, concurrent beneficiaries, and representative payees to report wages and view, print, or save a receipt.  Self-reporters and their representative payees can report wages that occurred within a two-year timeframe from the reporting date.  From April–May 2025, we released social media posts on Facebook and X sharing a link to our YouTube video to help beneficiaries learn why it is important to report wages and the automated electronic options for wage reporting. This included instructional videos with step-by-step instructions on how to use the agency’s self-reporting wage applications.

In FY 2026, we will use our social media channels to post reminders for our beneficiaries about

the importance of promptly reporting changes that impact their eligibility and payment amounts. 

These posts will inform beneficiaries how we are required by law to adjust payments or recover debts when people receive payments they are not entitled to.

Access to Financial Institutions Expansion Initiative

SSI stewardship reports indicate that improper payments are often driven by underreported or undisclosed financial accounts. We are taking a proactive approach to address this root cause. To ensure better accuracy, we are intercepting improper payments at the point of entry, reducing costly post-payment recoveries, and ensuring that only eligible individuals receive benefits.

Our AFI program addresses improper payments by requiring technicians to verify applicants’, recipients’, and deemors’ allegations of liquid resources of $400 or more during initial claims and post-eligibility events to ensure compliance with SSI resource limits.

Effective August 1, 2025, we expanded AFI verifications to require financial institution verification for all SSI aged (65+) initial claim allowances, regardless of alleged resources. These AFI verifications occur prior to adjudication and payment. This $0 threshold policy marks a strategic shift from relying on self-reported information to a “verify before we pay” standard. By requiring verification of bank account ownership and balances before any payment is issued, we are closing longstanding gaps that allowed improper payments due to undisclosed or underreported financial assets. With this change we expect to identify an additional $262 million in improper payments. As we monitor the impact of this initiative, we are preparing to further expand AFI requirements to all SSI initial claims, reinforcing our commitment to program integrity and payment accuracy.

Foreign Travel Data

FTD is an agency application that provides direct access to the Department of Homeland Security’s (DHS) Arrival and Departure Information System. By maximizing the use of FTD, we can more effectively identify unreported absences from the U.S. that affect SSI eligibility, thereby increasing the detection of improper payments. Effective January 2026, we expanded the use of FTD to include U.S. citizens during redeterminations and initial claims— prior to the issuance of SSI payments, in certain situations. The expansion also applies to non-citizens during initial claims, prior to payment, in all cases. In addition, we are engaging with DHS’s Customs and Border Protection to assess the feasibility of establishing an automated data exchange for FTD. We expect to finish the data exchange project in early FY 2027.

Social Security Fairness Act

On January 5, 2025, the Social Security Fairness Act of 2023 was signed into law, thereby repealing the Windfall Elimination Provision (WEP) and Government Pension Offset (GPO). December 2023 is the last month that WEP and GPO will apply.  This means that those rules no longer apply to benefits payable for January 2024 and later. The agency worked quickly and successfully to implement these changes. As of July 7, 2025, we completed sending over

3.1 million payments, totaling $17 billion, to beneficiaries eligible under the Social Security Fairness Act. The average retroactive payment was $7,208. We began releasing higher monthly benefit payments in April 2025. As of September 30, 2025, we have taken over 387,000 new initial claims. We anticipate the WEP and GPO repeal will significantly reduce and eventually eliminate WEP and GPO improper payments in future years.

Treasury Offset Program

In March 2025, we resumed use of the Treasury Offset Program (TOP) after suspending it in March 2020 because of the effects of the COVID-19 pandemic. From March–September 2025, we collected approximately $60 million from those who were notified of TOP debt referral prior to program suspension. We resumed sending pre-offset notices for all delinquent debts incurred after March 2020, beginning in August 2025. We have also begun to explore use of the Department of the Treasury’s (Treasury) Centralized Receivables Service, a shared service provider that performs collection work for agencies.

In compliance with Executive Order 14249 , Protecting America’s Bank Account Against Fraud, Waste, and Abuse, we are actively working with Treasury’s Do Not Pay (DNP) to assess SSA’s onboarding and compliance for all benefit and administrative payments.

Currently, we use DNP on a small scale to perform single searches to identify death records for beneficiaries. Death records that we obtain from DNP data sources serve as leads for administrative actions or, if indicators of potential fraud are present, referrals to OIG for investigation. As of September 30, 2025, we have retrieved death records from DNP for 222 beneficiaries with an estimated $10.5 million in combined losses in improper payments. As a result, we have posted $4.0 million in overpayments—funds that the agency is attempting to recoup—to these beneficiaries’ records.

Online Remittance Processing

Our Online Remittance Processing provides individuals multiple options for repaying debts. As of the fourth quarter of FY 2025 (September 30, 2025), we processed over 464,000 remittances and collected over $102 million through our Pay.gov remittance option. Our Online Bill Pay option processed over 48,000 remittances and collected over $5.2 million. Combined with our previously implemented Social Security Electronic Remittance System, these remittance options now process 64 percent of our remittances.

ANTI-FRAUD INITIATIVES

National Anti-Fraud Committee

The National Anti-Fraud Committee (NAFC) provides a forum for senior leadership to collaborate and provide strategic guidance on fraud challenges and mitigation opportunities. In March 2025, we updated the NAFC Charter to reflect current roles, responsibilities, objectives, and initiatives. In FY 2025, we convened regular meetings and the annual Anti-Fraud Summit, as mandated by the Charter, and plan to continue these efforts in FY 2026.

Enterprise Fraud Risk Management Program

Our Enterprise Fraud Risk Management (EFRM) program is dedicated to proactively identifying, assessing, and mitigating fraud risks across our organization’s major lines of business and services. In alignment with the Government Accountability Office Fraud Risk Framework , Payment Integrity Information Act of 2019 , and OMB Circular No. A-123 . We conduct comprehensive fraud risk assessments and develop detailed fraud risk profiles for each of our key operational areas.

Since the introduction of our fraud risk position products in FY 2022, the EFRM program has made significant progress in strengthening our agency’s fraud risk posture. To date, we have completed 7 fraud risk reviews and 17 fraud risk determinations through FY 2024.

In FY 2025, we conducted re-assessments of fraud risks within the eServices platform, as well as within the representative payee. Additionally, we finalized the fraud risk profile for our administrative programs, further enhancing our understanding of potential vulnerabilities and areas for improvement

In FY 2026, we will complete the re-assessment of Fraud Risk Profile of the Disability programs. Additionally, we will finalize the fraud risk profiles for the eServices and Representative Payee programs.

Looking ahead, our plans for FY 2027 include completing a re-assessment of fraud risks in the SSI program. We also intend to complete the fraud risk profile for the disability program, ensuring that our risk management strategies remain current and effective in addressing emerging threats.

Our suite of fraud risk position products serve as a foundation for fraud mitigation planning and strategy development. By leveraging the results of both scheduled and unscheduled risk assessments, we are committed to continuously improving our ability to detect, prevent, and respond to fraud across all agency programs and services.

We are actively working to enhance our processes to ensure that fraud risks are strategically assessed and that resources are allocated to address the most significant and pressing risks facing the agency.

Enhanced Identity Proofing and Fraud Controls

Identity proofing is essential for preventing identity fraud while providing quality customer service. Effective identity proofing reduces the risk of fraud, safeguards sensitive information, and builds trust in our services. As fraudulent actors become increasingly capable, we have employed risk-based approaches to mitigate identity fraud.

To address identity theft, we have strengthened identity-proofing and fraud controls across all service channels, focusing on transactions most exposed to identity fraud. Individuals wishing to make direct deposit changes or conduct certain types of transactions via the telephone must now provide a Security Authentication PIN or visit a field office in person. This practice aligns identity proofing standards for direct deposit changes across all service channels and reduces reliance on traditional knowledge-based verification questions, which often rely on information readily available to identity thieves.

In March 2025, we implemented a series of real-time bank verification checks that includes Treasury’s Bureau of the Fiscal Service ’s Account Verification Service. This process provides instant bank verification to proactively and timely prevent fraud associated with direct deposit change requests.

In May 2025, we began requiring users to prove their identity with ID.me or Login.gov to access our online services. This federated approach aligns with whole-of-government requirements for access to online services. We continue to adopt online identity proofing to meet emerging requirements and use modern, risk-based technologies and methods to increase usage of our digital services while defending those services from fraudulent actors.

Also, in compliance with Executive Order 14247 , Modernizing Payments To And From America’s Bank Account, we reviewed and updated policies concerning the issuance of paper checks. We are taking steps to further reduce the number of benefits disbursed by paper check to minimize costs, delays, lost payments, theft, and risks of fraud. In July and August 2025, we sent mailers to all beneficiaries and recipients who receive a paper check, advising them to convert their payment method. Waivers are available in limited circumstances. We will continue to work with Treasury to further refine our processes and outreach as needed.

Employee Training

Our employees are on the front lines defending against fraud. We remain dedicated to equipping employees with the tools they need to effectively prevent, deter, detect, and mitigate fraud. We

regularly supplement initial new hire training with detailed policy instructions, reminders, and instructional videos. In FY 2025, our employees participated in annual, mandatory anti-fraud training, including content on mitigating fraud risk in agency programs, inspecting and verifying documents when identity proofing individuals, applying residency requirements in the SSI program, and submitting fraud allegations to OIG. In FY 2026, we plan to release another mandatory anti-fraud training in June 2026.

Cooperative Disability Investigations

Cooperative disability investigation (CDI) units are highly successful at detecting fraud before a disability decision is made, during appeals, and as part of continuing disability reviews. CDI units have contributed to projected savings to taxpayers of more than $8.2 billion since their inception. During FY 2025, CDI units led to 1,444 disability claims being denied or ceased due to participant ineligibility, $98.9 million in projected savings for SSA programs, and $24.2 million in SSA monetary accomplishments through recoveries, fines, judgments, restitutions, and settlements. CDI efforts also led to $111.6 million in projected savings for non-SSA programs. The CDI program is a collaborative effort among SSA, OIG, State disability determination services, and local law enforcement to identify, investigate, and prevent disability-related fraud. We currently have 50 CDI units covering all 50 States and U.S. territories. In FY 2026, we are prioritizing hiring to increase staffing in our CDI units.

Fraud Prevention Units

We have a fraud prevention unit (FPU) based in New York City, which supports the agency’s anti-fraud programs, including processing fraud redeterminations under sections 205(u) and 1631(e)(7) of the Social Security Act. The unit is comprised of disability processing specialists, management officials, and administrative support. The unit enhances our capacity to provide expert analytical and programmatic support to disability fraud investigations. As new fraud schemes emerge, policy evolves, and legal disputes arise, we continuously adapt our support so the FPU can effectively carry out the redetermination process. FPU actions help mitigate fraud losses for the agency and our customers.

Special Review Cadre

Created in 2017, the special review cadre (SRC) is a team of specialized administrative law judges, attorneys, and legal specialists with significant expertise in adjudicating non-disability and fraud and similar fault cases, including processing fraud redeterminations under sections 205(u) and 1631(e)(7) of the Social Security Act at the hearings level. Adjudicating fraud or similar fault is a highly complex inquiry, often involving the OIG testimony, cross-examination of witnesses, and hundreds of pages of criminal investigatory material. SRC adjudicators are trained and experienced in managing these hearings, evaluating allegations of fraud, and identifying patterns of fraudulent activity. This specialized adjudication is critical to the agency’s anti-fraud efforts.

Special Assistant United States Attorneys

Law and Policy maintains a robust criminal fraud program, recruiting, hiring, and assigning criminal fraud prosecutors as Special Assistant United States Attorneys (SAUSA) to multiple United States Attorney’s Offices nationwide. These SAUSAs work with OIG and other Federal and State law enforcement agencies to investigate and prosecute cases of alleged Social Security fraud and related crimes that would not otherwise be prosecuted in Federal courts. We are expanding SAUSAs to 50 U.S. Attorney’s Offices consistent with the April 15, 2025 Presidential Memorandum, Preventing Illegal Aliens from Obtaining Social Security Act Benefits . Pursuant to the Presidential Memorandum, the program implemented a major hiring initiative in FY 2025, resulting in the recruitment and selection of over 25 SAUSAs. The onboarding of the SAUSAs will take place in FY 2026.

CONSULTATIVE EXAMS

In some cases, a claimant does not provide adequate evidence about their impairment(s) for the State Disability Determination Services (DDS) to determine whether they are disabled or blind. When sufficient evidence cannot be obtained from the claimant’s medical sources(s), the DDS may request to purchase a physical or mental examination or test from a qualified medical provider as evidence to support the claim. These examinations are referred to as consultative examinations (CEs).

Historically, SSA requests at least one CE for around 35 percent of all cases processed and reimburses the States almost $400 million a year for CE purchases. In FY 2025, the national CE rate was 35.1 percent and CE costs totaled $386.08 million. The States use the Medicare fee schedule as a baseline to establish their CE reimbursement rates, which helps ensure consistency, cost effectiveness, and reasonable pricing. DDS agencies are not permitted to set fees for CEs above the Medicare benchmark.

We have made it a priority to maintain good working relationships within the medical community to recruit and sustain a sufficient pool of physicians and specialists who are qualified and willing to conduct CEs. At the same time, we are reviewing the processes for ordering a CE in each state to ensure nationwide consistency. By sharing best practices across the DDSs to order a CE only when it is absolutely necessary, we will reduce the burden on claimants and medical providers—and optimize agency resources.

Table 3.6—FY 2025 Consultative Examination Counts and Cost Data 13

13 Extended Service Team (EST) CE data and costs are included in the State amounts (VA, AR, OK). Number of cases include initial disability claims, disability reconsiderations, continuing disability reviews, and disability hearings completed with at least one CE.

14 Our systems track the number of cases with at least one paid CE, not the total number of CEs ordered and completed for any given case.

15 CE rate is the number of completed cases for which at least one CE is ordered and paid compared to the total number of completed cases. This rate does not reflect the total volume of CEs ordered and paid. Our systems do not include the level of detail to identify if CEs were conducted by the treating medical provider.

16 CE costs represent costs for all CEs, including if there were more than one CE per case.

17 CE cost per case represents total CE costs divided by the number of cases with at least one CE.

APPROPRIATION HISTORY

The table below includes the amount requested by the President, passed by the House and Senate Committees on Appropriations, and ultimately appropriated for the LAE account, including any rescissions and supplemental appropriations, for the last 10 years. The annual appropriation includes amounts authorized from SSI State Supplement user fees and non-attorney representative user fees.

Table 3.7—Appropriation History Table

Budget Estimate House Committee Senate Committee Enacted Fiscal Year to Congress Passed Passed Appropriation

2017 $13,067,000,000 1 $11,898,945,000 2 $12,481,945,000 3 $12,481,945,000 4

1 The FY 2017 Budget included $1,819,000,000 in dedicated program integrity funding for, including the costs associated with SSI redeterminations, full medical CDRs, work CDRs, cooperative disability investigation (CDI) units, and the prosecution of fraud by Special Assistant United States Attorneys (SAUSAs), comprised of $273,000,000 in base funding and $1,546,000,000 in funds outside the discretionary caps as authorized by the Bipartisan Budget Act (BBA) of 2015 (P.L. 114-74). Additionally, the LAE account carved out funding to support the fully loaded costs of performing 1.1 million CDRs and approximately 2.8 million SSI redeterminations, $126,000,000 for SSI State Supplement user fees, and up to $1,000,000 from fees collected pursuant to section 303(c) of the Social Security Protection Act (SSPA) (P.L. 108-203).

2 H.R. 5926.

3 S. 3040.

4 Consolidated Appropriations Act, 2017 (P.L. 115-31). Total included $90,000,000 in available funding through September 30, 2018, for activities to address the hearings backlog within the Office of Hearings Operations (formerly the Office of Disability Adjudication and Review). Included $1,819,000,000 in dedicated program integrity funding, including the costs associated with SSI redeterminations, full medical CDRs, work CDRs, CDI units, and the prosecution of fraud by SAUSAs, comprised of $273,000,000 in base funding and $1,546,000,000 in funds outside the discretionary caps as authorized by the BBA of 2015 (P.L.114-74) to remain available until March 31, 2018. Included $123,000,000 for SSI State Supplement user fees and up to $1,000,000 from fees

collected pursuant to section 303(c) of the Social Security Protection Act (P.L. 108-203).

5 The FY 2018 Budget included $1,735,000,000 in dedicated program integrity funding, including the costs associated with SSI redeterminations, full medical CDRs, work CDRs, CDI units, and the prosecution of fraud by SAUSAs, comprised of $273,000,000 in base funding and $1,462,000,000 in funds outside the discretionary caps as authorized by the BBA of 2015 (P.L.114-74). Included up to $118,000,000 for SSI State Supplement user fees, and up to $1,000,000 from fees collected pursuant to section 303(c) of the Social Security Protection Act (P.L. 108-203).

6 H.R.3358.

7 S. 1771.

8 Consolidated Appropriations Act, 2018 (P.L. 115-141). Total included $280,000,000 to remain available until expended for information technology modernization, including related hardware and software infrastructure and equipment, and for administrative expenses directly associated with information technology modernization. Total included $100,000,000 in available funding through September 30, 2019, for activities to address the hearings backlog within the Office of Hearings Operations. Included $1,735,000,000 in dedicated program integrity funding, including the costs associated with SSI redeterminations, full medical CDRs, work CDRs, CDI units, and the prosecution of fraud by SAUSAs, comprised of $273,000,000 in base funding and $1,462,000,000 in funds outside the discretionary caps as authorized by the BBA of 2015 (P.L.114-74) to remain available for 18 months through March 31, 2019. Included $118,000,000 for SSI State Supplement user fees and up to $1,000,000 from fees collected pursuant to section 303(c) of the Social Security Protection Act (P.L. 108-203).

9 The FY 2019 Budget included $1,683,000,000 in dedicated program integrity funding, including the costs associated with SSI redeterminations, full medical CDRs, work CDRs, CDI units, and the prosecution of fraud by SAUSAs, comprised of $273,000,000 in base funding and $1,410,000,000 in funds outside the discretionary caps as authorized by the BBA of 2015 (P.L.114-74) to remain available until March 31, 2020. Beginning in FY 2019, the Budget proposed that we may transfer up to $10,000,000 of program integrity funds from the LAE account to the OIG for the costs associated with jointly operated CDI units. Included up to $134,000,000 for SSI State Supplement user fees, and up to $1,000,000 from fees collected pursuant to section 303(c) of the Social Security Protection Act (P.L. 108-203).

10 H.R. 6470.

11 S. 3158.

12 Department of Defense and Labor, Health and Human Services, and Education Appropriations Act, 2019 and Continuing Appropriations Act, 2019 (P.L. 115-245). Total included $45,000,000 to remain available until expended for information technology modernization, including related hardware and software infrastructure and equipment, and for administrative expenses directly associated with information technology modernization. Total included $100,000,000 in available funding through September 30, 2020, for activities to address the hearings backlog within the Office of Hearings Operations. Included $1,683,000,000 in dedicated program integrity funding, including the costs associated with SSI redeterminations, full medical CDRs, work CDRs, CDI units, and the prosecution of fraud by SAUSAs, comprised of $273,000,000 in base funding and $1,410,000,000 in funds outside the discretionary caps as authorized by the BBA of 2015 (P.L.114-74) to remain available for 18 months through March 31, 2020. Public Law 115-245 allowed us to transfer up to $10,000,000 of program integrity funds from the LAE account to the OIG for the costs associated with jointly operated CDI units in FY 2019. Included $134,000,000 for SSI State Supplement user fees and up to $1,000,000 from fees collected pursuant to section 303(c) of the Social Security Protection Act (P.L. 108-203).

13 The FY 2020 Budget proposed that the total LAE budget authority request of $12,773,000,000 be offset by fees collected for replacement Social Security cards (estimated at $270,000,000). The total included $1,582,000,000 in dedicated program integrity funding, including the costs associated with SSI redeterminations, full medical CDRs, work CDRs, CDI units, and the prosecution of fraud by SAUSAs, comprised of $273,000,000 in base funding and $1,309,000,000 in funds outside the discretionary caps as authorized by the BBA of 2015 (P.L.114

74)to remain available until March 31, 2021. In FY 2020, the Budget proposed to transfer up to $10,000,000 of program integrity cap adjustment funds in the LAE account to the OIG for the costs associated with jointly operated CDI units. Included up to $130,000,000 for SSI State Supplement user fees, and up to $1,000,000 from fees collected pursuant to section 303(c) of the Social Security Protection Act (P.L. 108-203).

14 H.R. 2740.

15 The Senate Committee on Appropriations did not report a bill. The Committee posted a draft bill which provided the FY 2020 President’s Budget request of $12,773,000,000.

16 Further Consolidated Appropriations Act, 2020 (P.L. 116-94). The total included $45,000,000 to remain available until expended for IT modernization, including related hardware and software infrastructure and equipment, and for administrative expenses directly associated with IT modernization. The total included $100,000,000 in available funding through September 30, 2021, for activities to address the hearings backlog within the Office of Hearings Operations. The total also included $1,582,000,000 in dedicated program integrity funding, including the costs associated with SSI redeterminations, full medical CDRs, work CDRs, CDI units, and the prosecution of fraud by SAUSAs, comprised of $273,000,000 in base funding and $1,309,000,000 in funds outside the discretionary caps as authorized by the BBA of 2015 (P.L.114-74) to remain available for 18 months through March 31, 2021. P.L. 116-94 allowed us to transfer up to $10,000,000 of program integrity funds from the LAE account to the OIG for the costs associated with jointly operated CDI units in FY 2020. The total also included $130,000,000 for SSI State Supplement user fees and up to $1,000,000 from fees collected pursuant to section 303(c) of the SSPA.

17 The Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) provided $300,000,000 in funding, available through September 30, 2021, to prevent, prepare for, and respond to the coronavirus, including paying the salaries and benefits of all employees affected as a result of office closures, telework, phone and communication services for employees, overtime costs, supplies, and for resources necessary for processing disability and retirement workloads and backlogs. It also provided $38,000,000 for administrative costs related to assisting the Department of Treasury/Internal Revenue Service in coordinating a public awareness campaign and administering economic impact payments (EIPs) to qualifying individuals.

18 The FY 2021 Budget proposed that the total requested LAE budget authority of $13,351,473,000 be offset by fees collected for replacement Social Security cards (estimated at $270,000,000). The total included $1,575,000,000 in dedicated program integrity funding, including the costs associated with SSI redeterminations, full medical CDRs, work CDRs, CDI units, and the prosecution of fraud by SAUSAs, comprised of $273,000,000 in base funding and $1,302,000,000 in funds outside the discretionary caps, as authorized by the BBA of 2015 (P.L.114-74) to remain available until March 31, 2022. The Budget proposed allowing us to transfer up to $11,200,000 of program integrity funds from the LAE account to the OIG for the costs associated with jointly operated CDI units in FY 2021. The total included up to $135,000,000 for SSI State Supplement

user fees, and up to $1,000,000 from fees collected pursuant to section 303(c) of the SSPA.

19 H.R.7614.

20 The Senate Committee on Appropriations did not report a bill. The Committee posted a draft bill which

included $12,868,945,000 for LAE. 21 Consolidated Appropriations Act, 2021 (P.L. 116-260). The total included $45,000,000 to remain available until expended for IT modernization, including related hardware and software infrastructure and equipment, and for administrative expenses directly associated with IT modernization. The total included $50,000,000 in available funding through September 30, 2022, for activities to address the hearings backlog within the Office of Hearings Operations. The total also included $1,575,000,000 in dedicated program integrity funding, including the costs associated with SSI redeterminations, full medical CDRs, work CDRs, CDI units, and the prosecution of fraud by SAUSAs, comprised of $273,000,000 in base funding and $1,302,000,000 in funds outside the discretionary caps as authorized by the BBA of 2015 (P.L.114-74) to remain available for 18 months through March 31, 2022. P.L. 116-260 allowed for the transfer of up to $11,200,000 of program integrity funds from the

LAE account to the OIG for the costs associated with jointly operated CDI units. The total also included $135,000,000 for SSI State Supplement user fees and up to $1,000,000 from fees collected pursuant to section 303(c) of the SSPA.

22 The Consolidated Appropriations Act, 2021 (P.L. 116-260, Section 272, Division N) provided $38,000,000 in funding, available through September 30, 2021, for administrative costs related to assisting the Department of Treasury/Internal Revenue Service in coordinating a public awareness campaign and administering a second round of EIPs first authorized under the CARES Act.

23 The FY 2022 Budget included $1,708,000,000 in dedicated program integrity funding, including a $1,435,000,000 allocation adjustment, to remain available until March 31, 2023. Dedicated program integrity funding allowed us to conduct CDRs and SSI redeterminations to confirm that participants remain eligible to receive benefits, and it supported anti-fraud CDI units and special attorneys for fraud prosecutions. The Budget proposed transferring up to $12,100,000 of program integrity funds from the LAE account to the OIG for the costs associated with jointly operated CDI units. The total included up to $138,000,000 for SSI State Supplement user fees, and up to $1,000,000 from fees collected pursuant to section 303(c) of the SSPA.

24 H.R. 4502.

25 The Senate Committee on Appropriations did not report a bill. The Committee posted a draft bill which included $13,967,945,000 for LAE.

26 Consolidated Appropriations Act, 2022 (P.L. 117-103). The total included $55,000,000 in available funding through September 30, 2023, for activities to address the hearings backlog within the Office of Hearings Operations. The total also included $1,708,000,000 in dedicated program integrity funding, including the costs associated with SSI redeterminations, full medical CDRs, work CDRs, CDI units, and the prosecution of fraud by SAUSAs, comprised of $273,000,000 in base funding and $1,435,000,000 in funds outside the discretionary caps as authorized by the BBA of 2015 (P.L.114-74) to remain available for 18 months through March 31, 2023.

P.L. 117-103 allowed us the ability to transfer up to $12,100,000 of program integrity funds from the LAE account to the OIG for the costs associated with jointly operated CDI units. The total also included $138,000,000 for SSI State Supplement user fees and up to $1,000,000 from fees collected pursuant to section 303(c) of the SSPA.

27 The FY 2023 Budget included $1,799,000,000 in dedicated program integrity funding, including a $1,511,000,000 allocation adjustment, to remain available until March 31, 2024. Dedicated program integrity funding allowed us to conduct CDRs and SSI redeterminations to confirm that participants remain eligible to receive benefits, and it supported anti-fraud CDI units and special attorneys for fraud prosecutions. The Budget proposed transferring up to $15,100,000 of program integrity funds from the LAE account to the OIG for the costs associated with jointly operated CDI units. The total included up to $140,000,000 for SSI State Supplement user fees, and up to $1,000,000 from fees collected pursuant to section 303(c) of the SSPA.

28 H.R. 8295. 29 The Senate Committee on Appropriations did not report a bill. The Committee posted a draft bill which included $14,244,014,000 for LAE. 30 Consolidated Appropriations Act, 2023 (P.L. 117-328). The total included $55,000,000 in available funding through September 30, 2024, for activities to address the disability hearings backlog within the Office of Hearings Operations. The total also included $1,784,000,000 in dedicated program integrity funding, including the costs associated with SSI redeterminations, full medical CDRs, work CDRs, CDI units, and the prosecution of fraud by SAUSAs, comprised of $273,000,000 in base funding and a $1,511,000,000 adjustment to remain available for 18 months through March 31, 2024. P.L. 117-328 provided a transfer of up to $15,100,000 of program integrity funds from the LAE account to the OIG for the costs associated with jointly operated CDI units. The total also included $140,000,000 for SSI State Supplement user fees and up to $1,000,000 from fees collected pursuant to section 303(c) of the SSPA. 31 The FY 2024 Budget included $50,000,000 in no-year funding in the LAE account to modernize our benefits

system. The FY 2024 Budget also included $2,000,000 for the purchase and hire of zero emission passenger motor vehicles and supporting charging or fueling infrastructure available through September 30, 2025, of which, $700,000 was for the OIG for the purchase and hire of zero emission passenger motor vehicles and supporting charging or fueling infrastructure. The FY 2024 Budget proposed $1,870,000,000 in dedicated program integrity funding, including $287,000,000 in base program integrity funding and a $1,583,000,000 allocation adjustment, to remain available until March 31, 2025. Dedicated program integrity funding allows us to conduct CDRs and SSI redeterminations to confirm that participants remain eligible to receive benefits, and it supports anti-fraud CDI units and SAUSAs for fraud prosecutions. The Budget proposed transferring $19,100,000 of program integrity funds from the LAE account to the OIG for the costs associated with jointly operated CDI units. The total included up to $150,000,000 for SSI State Supplement user fees, and up to $1,000,000 from fees collected pursuant to section 303(c) of the SSPA.

32 H.R. 5894. The House bill was passed at the subcommittee level and did not go to the full committee.

33 S. 2624

34 Further Consolidated Appropriations Act, 2024 (P.L. 118-47). The total included $1,851,000,000 in dedicated program integrity funding, including the costs associated with SSI redeterminations, full medical CDRs, work CDRs, CDI units, and the prosecution of fraud by SAUSAs, comprised of $273,000,000 in base funding and a $1,578,000,000 allocation adjustment to remain available for 18 months through March 31, 2025. P.L. 118-47 provided a transfer of up to $15,100,000 of program integrity funds from the LAE account to the OIG for the costs associated with jointly operated CDI units. The total also included up to $150,000,000 for SSI State Supplement user fees and up to $1,000,000 from fees collected pursuant to section 303(c) of the SSPA.

35 The FY 2025 Budget included $50,000,000 in no-year funding in the LAE account to modernize our benefits system. The FY 2025 Budget also included $2,000,000 for the purchase and hire of zero emission vehicles and supporting charging or fueling infrastructure available through September 30, 2026, of which $700,000 is for the OIG for the purchase and hire of zero emission passenger motor vehicles and supporting charging or fueling infrastructure. The FY 2025 Budget proposed $1,903,000,000 in dedicated program integrity funding, including $273,000,000 in base program integrity funding and a $1,630,000,000 cap adjustment, to remain available until March 31, 2026. Dedicated program integrity funding allows us to conduct CDRs and SSI redeterminations to confirm that participants remain eligible to receive benefits, and it supports anti-fraud CDI units and SAUSAs for fraud prosecutions. The Budget proposed transferring $19,600,000 of program integrity funds from the LAE account to the OIG for the costs associated with jointly operated CDI units. The total included up to $170,000,000 for SSI State Supplement user fees, and up to $1,000,000 from fees collected pursuant to section 303(c) of the SSPA.

36 H.R. 9029

37 S. 4942

38 Full-Year Continuing Appropriations and Extensions Act, 2025 (P.L. 119-4). The total includes $1,903,000,000 in dedicated program integrity funding, including the costs associated with SSI redeterminations, full medical CDRs, work CDRs, CDI units, and the prosecution of fraud by SAUSAs, comprised of $273,000,000 in base funding and a $1,630,000,000 cap adjustment to remain available for 18 months through March 31, 2026. P.L. 119-4 provides a transfer of up to $15,100,000 of program integrity funds from the LAE account to the OIG for the costs associated with jointly operated CDI units. The total also includes up to $170,000,000 for SSI State Supplement user fees and up to $1,000,000 from fees collected pursuant to section 303(c) of the SSPA.

39 The FY 2026 Budget included $2,397,000,000 in dedicated program integrity funding, including $273,000,000 in base program integrity funding and a $2,124,000,000 adjustment, to remain available until March 31, 2027. Dedicated program integrity funding covers the costs associated with CDRs and SSI redeterminations, anti-fraud CDI units, and SAUSAs for fraud prosecutions. The Budget proposes transferring $24,600,000 of program integrity funds from the LAE account to the OIG for the costs associated with jointly operated CDI units. The

total includes up to $170,000,000 for SSI State Supplement user fees and up to $1,000,000 from fees collected pursuant to section 303(c) of the SSPA.

40 H.R. 5304

41 S. 2587

42 Consolidated Appropriations Act, 2026 (P.L. 119-75). The total included $2,397,000,000 in dedicated program integrity funding, including the costs associated with SSI redeterminations, full medical CDRs, work CDRs, CDI units, and the prosecution of fraud by SAUSAs, comprised of $273,000,000 in base funding and a $2,124,000,000 allocation adjustment to remain available for 18 months through March 31, 2027. P.L. 119-75 provided a transfer of up to $24,600,000 of program integrity funds from the LAE account to the OIG for the costs associated with jointly operated CDI units. The total also included up to $170,000,000 for SSI State Supplement user fees and up to $1,000,000 from fees collected pursuant to section 303(c) of the SSPA.

43 The FY 2027 Budget includes $2,397,000,000 in dedicated program integrity funding, including $273,000,000 in base program integrity funding and a $2,124,000,000 adjustment, to remain available until March 31, 2028. Dedicated program integrity funding covers the costs associated with CDRs and SSI redeterminations, anti-fraud CDI units, and SAUSAs for fraud prosecutions. The Budget proposes transferring $25,100,000 of program integrity funds from the LAE account to the OIG for the costs associated with jointly operated CDI units. The total includes up to $175,000,000 for SSI State Supplement user fees and up to $1,000,000 from fees collected pursuant to section 303(c) of the SSPA.

SSA-RELATED LEGISLATION FROM JANUARY 2025 TO FEBRUARY 2026

Fiscal Year (FY) 2025

Government Service Delivery Improvement Act (P.L. 118-231, enacted January 4, 2025)

• The law requires the Office of Management and Budget (OMB) to designate or appoint a senior official within OMB as the Federal Government Service Delivery Lead and requires the head of each federal agency to designate a senior official to be responsible for improving the agency’s government service delivery.

Social Security Fairness Act of 2023 (P.L. 118-273, enacted January 5, 2025)

• The law repeals the Windfall Elimination Provision and Government Pension Offset provision, both of which could reduce Social Security benefits when someone received a pension based on work that was not covered by Social Security.

Full-Year Continuing Appropriations and Extensions Act, 2025 (P.L. 119-4, enacted March 15, 2025)

One Big Beautiful Bill Act (P.L. 119-21, enacted July 4, 2025)

• The law changes how SSA will determine entitlement to and enrollment in Medicare, requires State use of the Death Master File in the administration of medical assistance plans, and makes prior changes to Achieving a Better Life Experience accounts permanent.

FY 2026

Continuing Appropriations, Agriculture, Legislative Branch, Military Construction and Veterans Affairs, and Extensions Act, 2026 (P.L. 119-37, enacted November 12, 2025)

Consolidated Appropriations Act, 2026 (P.L. 119-75, enacted February 2, 2026)

Ending Improper Payments to Deceased People Act (P.L. 119-77, enacted February 10, 2026)

LIMITATION ON ADMINISTRATIVE EXPENSES OVERVIEW

The Limitation on Administrative Expenses (LAE) account funds our operating expenses to administer our three major programs—Old-Age and Survivors Insurance (OASI), Disability Insurance (DI), and Supplemental Security Income (SSI)—as well as certain health insurance and Medicare prescription drug functions and the Special Benefits for Certain World War II Veterans program. We utilize LAE funds to carry out our core mission, including processing benefit applications, conducting hearings and appeals, protecting our customers through the prevention of fraud, and completing program integrity work to strengthen our programs. With LAE account funds, we provide vital services to millions of Americans in our field offices, over the phone, and online at www.ssa.gov .

Please see the Budget Overview for more information.

SIZE AND SCOPE OF OUR PROGRAMS

Our administrative budget is driven by the programs we administer—in terms of both the amount of work performed and the number of people needed to process it—and by our continuing efforts to improve service, efficiency, and stewardship.

Between the three major programs we administer—OASI, DI, and SSI—benefit payment outlays totaled over $1.6 trillion in FY 2025; and under current law, we expect benefit payment outlays to be approximately $1.7 trillion in FY 2026 and $1.8 trillion in FY 2027. This includes the SSI State supplementary payments that we administer on behalf of some States.

Table 3.8—Benefit Outlays 18

(Dollars in billions)

We expect the total number of beneficiaries and recipients of the three major programs we administer to increase from 76.5 million in FY 2025 to 78.4 million in FY 2026 and 79.9 million in FY 2027. We expect OASI beneficiaries and SSI recipients to increase in FY 2026 and FY 2027, while we expect DI beneficiaries to slightly decrease in FY 2026 and then increase in FY 2027.

Table 3.9—Beneficiaries

(Average in payment status, in millions)

18 Totals may not add due to rounding.

19 SSI benefit payments include State supplementary payments of around $3.4 billion in FY 2025, $3.4 billion in FY 2026, and $3.5 billion in FY 2027.

20 There were 12 monthly benefit payments in FY 2025, and there will be 12 in both FY 2026 and FY 2027.

21 Benefit payment totals include less than $500,000 for the Special Benefits for Certain World War II Veterans program in FYs 2025, 2026, and 2027, which is not broken out separately.

22 SSI recipients include about 130,000 recipients in FY 2025, 131,000 in FY 2026, and 137,000 in FY 2027 who only receive a State supplementary payment.

23 Beneficiary totals include approximately 2.6 million concurrent recipients who receive SSI as well as OASI or DI.

FUNDING REQUEST

Our FY 2027 LAE budget request of $14.869 billion supports our digital-first strategy to modernize IT, expand automation, and enhance self-service options. With this funding, we will improve the customer experience, reduce wait times, strengthen program integrity, and optimize workforce productivity, ensuring efficient and secure service for the American public.

Table 3.10—Budgetary Request 24

(Dollars in millions)

24 Totals may not add due to rounding.

25 LAE funding includes $170 million in FY 2025, $170 million in FY 2026, and $175 million in FY 2027 for SSI user fees. LAE funding also includes $1 million in Social Security Protection Act (SSPA) user fees.

26 P.L 119-4 – Full-Year Continuing Appropriations and Extensions Act, 2025 and P.L. 119-75 – Consolidated Appropriations Act, 2026 provided program integrity funding availability for 18 months (through March 31). The FY 2027 President’s Budget assumes appropriations language for FY 2027 will provide for similar 18-month authority to obligate PI funds.

27 P.L. 119-4 and P.L. 119-75 allows SSA to transfer $15.1 million and $24.6 million in FY 2025 and FY 2026, respectively, from the LAE account to the OIG for the costs associated with jointly operated CDI units. The FY 2027 President’s Budget assumes a transfer of $25.1 million in FY 2027.

28 These amounts include $7 million in base research funding classified as mandatory.

29 Congress appropriated $91 million in FY 2025 (available through September 30, 2027) and $91 million in FY 2026 (available through September 30, 2028) for research and demonstration projects. The FY 2027 President’s Budget assumes $70 million in FY 2027 (available through September 30, 2029) for research and demonstration projects.

30 OIG funds do not include transfers from the SSA LAE account, Dedicated Program Integrity, to the OIG for the costs associated with jointly operated CDI units.

31 A workyear (WY) is a measure of time spent doing work or being paid for some element of time (e.g., leave). It is the equivalent of one person working for one year (2,080 hours) and may consist of regular hours, overtime, or lump sum leave, which is payment for unused annual leave upon leaving the agency. WYs include time spent in full-time or part-time employment. Full-time equivalents and overtime WYs include those funded from dedicated funding to reduce the hearings backlog, dedicated funding for IT modernization, and dedicated funding for PI. Full-time equivalents include those funded by the CDI unit PI transfer from the LAE account to the OIG.

ALL PURPOSE TABLE

Table 3.10—All Purpose Table (APT) 32

(in thousands)

32 Totals may not add due to rounding.

33 These amounts include $7 million in base research funding classified as mandatory.

34 P.L. 119-4 -The Full-Year Continuing Appropriations and Extensions Act, 2025 provides 3-year authority for research and demonstration projects, with FY 2025 funds available through September 30, 2027. P.L. 119-75 – Consolidated Appropriations Act, 2026 also provides 3-year authority for research and demonstration projects, with FY 2026 funds available through September 30, 2028. The FY 2027 President’s Budget assumes the same authority for FY 2027, extending availability through September 30, 2029.

35 Total SSI Administration reflects the sum of SSI regular LAE and SSI Program Integrity included in the LAE section.

36 P.L. 119-4 – The Full-Year Continuing Appropriations and Extensions Act, 2025 provides 18-month authority to obligate PI funds through March 31, 2026. P.L. 119-75 -Consolidated Appropriations Act, 2026 also provides 18month authority to obligate PI funds through March 31, 2027. The FY 2027 President’s Budget assumes similar authority for FY 2027, with obligation period through March 31, 2028.

37 P.L. 119-4 -The Full-Year Continuing Appropriations and Extensions Act, 2025 allows SSA to transfer $15.1 million in FY 2025 from the LAE account to the OIG for the costs associated with jointly operated CDI units.

P.L. 119-75 – Consolidated Appropriations Act, 2026 allows SSA to transfer $24.6 million in FY 2026 from the LAE account to the OIG for the costs associated with jointly operated CDI units. The FY 2027 President’s Budget proposes a $25.1 million transfer.

38 P.L. 119-4 -The FY Full-Year Continuing Appropriations and Extension Act, 2025, P.L. -119-75 – Consolidated Appropriations Act, 2026, and the FY 2027 President’s Budget include $2 million each in the OIG topline, which will remain available until expended for information technology modernization, including related hardware and software infrastructure and equipment, and for administrative expenses directly associated with information technology modernization.

39 OIG funds do not include transfers from the SSA LAE account, Dedicated Program Integrity, to the OIG for the costs associated with jointly operated CDI units.

SSI STATE SUPPLEMENTATION/IMPACT OF STATES DROPPING OUT

The SSI program was designed to provide a nationwide uniform floor of cash assistance to individuals who are aged, blind, and disabled, with limited income and resources. In recognizing that there were variations in living costs across the Nation, Congress added section 1618 to the Social Security Act to encourage States to supplement the Federal payment. This ensured that SSI recipients received the full benefit of each cost-of-living adjustment. States may administer their own State supplement programs or have us administer the programs on their behalf. States electing to have us administer their programs reimburse us monthly in advance for these benefit payments, and we make eligibility determinations and payments on behalf of the States.

Table 3.11—State Supplement Payments

(Dollars in millions)

Participating States pay us user fees to administer their programs, based on a schedule established by the Social Security Act. The user fee was $15.22 per SSI payment in FY 2025 and is $15.63 in FY 2026. We estimate that the user fee will increase to $16.05 per payment in FY 2027. The Department of Treasury receives the first $5.00 of each fee and we retain the amount over $5.00. This user fee is discretionary budget authority that supplements our LAE account.

Table 3.12—SSI User Fee Collections 40 , 41

(Dollars in millions)

40 The enacted user fee authority was $170,000,000 for FY 2025 and estimated at $170,000,000 for FY 2026. Any fees collected in excess of the appropriated amount may be used to cover a shortfall in collections for future years. 41 FY 2025, FY 2026, and FY 2027 have 12 payments.

Impact of States Dropping Out of State Supplementation Program

Currently, we help administer the State supplementation for 20 States and the District of Columbia. However, participation in the State supplementation program is voluntary. States can opt out of the program but must provide notice to us at least 90 days in advance before dropping out. The result of States dropping out of the program is a loss of LAE authority in the current fiscal year and possibly the following fiscal year when it is too late to adjust our request. When a State drops out of the program, we use LAE to make up the difference in authority. We adjust our estimates for the budget year and the outyears, when possible, to accommodate any changes. California and New Jersey are the two States with the highest collections for whom we administer State supplementation. If either State opted to administer their own State supplementation, our estimate would dramatically decrease.

Table 3.13—Estimated SSA User Fee Collections by State

(Dollars in thousands)

* Less than $500

BUDGET AUTHORITY AND OUTLAYS

The Limitation on Administrative Expenses (LAE) account, our basic administrative account, is an annual appropriation and is financed from the Social Security and Medicare trust funds, the General Fund, and applicable user fees. This account provides resources to administer the Social Security and Supplemental Security Income (SSI) programs, as well as certain aspects of the Medicare program.

Section 201(g) of the Social Security Act provides that SSA determine the share of administrative expenses that should have been borne by the appropriate trust funds for the administration of their respective programs and the General Fund for administration of the SSI program. We calculate the administrative costs attributable to each program using our Government Accountability Office approved Cost Analysis System (CAS). SSA and CMS continue to work together to evaluate the cost-sharing agreement that determines the portion of administrative expenses borne by the SSA and Medicare trust funds and the General Fund.

In addition to our base operating expenses, we occasionally receive one-time appropriations. In FY 2009, we received additional funds from the General Fund of the Treasury, provided by the Recovery Act and the Medicare Improvement for Patients and Providers Act (MIPPA). We also received $98 million funded incrementally from FY 2015 to FY 2018, of which $27 million is available until expended, for costs associated with the Medicare Access and CHIP Reauthorization Act (MACRA) provisions. In FY 2022, we received $16 million for the Postal Service Reform Act (PSRA) to assist the Office of Personnel Management (OPM) and the United States Postal Service (USPS) with outreach, program eligibility and inquiries, and administering a special Medicare enrollment period for Postal Service employees, Postal Service annuitants and their family members.

Table 3.14—Budget Authority and Outlays 42

(Dollars in thousands)

42 Totals may not add due to rounding.

42 The total includes $3,642,539 in OASI and $2,509,471 in DI budget authority.

43 The total includes $3,559,058 in OASI and $2,849,408 in DI budget authority.

44 The total includes $3,574,917 in OASI and $2,867,472 in DI budget authority.

45 The total includes $3,676,300 in OASI and $2,609,300 in DI outlays.

46 The total includes $3,587,800 in OASI and $2,870,100 in DI outlays.

47 The total includes $3,618,000 in OASI and $2,899,000 in DI outlays.

48 A total of $26,900 was outlaid in MIPPA-LIS.

49 In FY 2026, we expect to return TMF funds to GSA.

50 Outlays are from the LAE account. Outlay totals include outlays made from budget authority enacted in prior years. Due to variations in timing in the reporting of outlays, these outlays will not match those included in the Budget Appendix.

AMOUNTS AVAILABLE FOR OBLIGATION/ANALYSIS OF CHANGES

Table 3.15—Amounts Available for Obligation 51 , 52 , 53

(Dollars in thousands)

Migrating the code base to modern programming languages where appropriate

In engineering, we chose the right tool for the job. COBOL delivers where it counts with solutions that have been battle-tested for decades, reliably processing more than a trillion dollars in payments annually with unmatched stability and uptime. COBOL excels at fixed-point arithmetic, critical for accurate handling of monetary values without rounding errors—something languages like Java can struggle with unless carefully managed. Additionally, risk of a large “porting” effort to another language would introduce enormous destabilization risks and would require running new and old systems in parallel to validate success for a long period of time (think about annual cyclical events). We are not stuck in the past, we continue to inject modern systems (e.g., cloud-native apps, Application Programming Interfaces) for new features and use COBOL where it is best suited while modernizing underlying database and infrastructure to minimize operational and development cost.

Investing in Artificial Intelligence to Assist our Workforce

We are prioritizing innovative data and AI-driven solutions to augment SSA’s service delivery, operational efficiency, and customer experience. Investments in centralized, customer-focused data products and modern technologies are streamlining data collection, access, and sharing, ensuring timely, accurate information for our customers and faster delivery of new solutions.

In FY 2026 and 2027, we are expanding responsible and effective AI adoption across the agency through key initiatives that align with Administration priorities to support government modernization, increased efficiency, and improved public access to digital services.

SSA’s targeted technology initiatives are modernizing operations, improving service quality and speed, and maximizing Federal resources. This approach helps us stay responsive to evolving customer needs, reduce administrative burdens, and deliver better outcomes for the public.

STRATEGIC GOALS

SSA OIG consistently delivers valuable oversight information to SSA, the U.S. Congress, other stakeholders, and the American public. SSA OIG is committed to providing oversight and detecting fraud, waste, and abuse within SSA’s programs and operations while remaining steadfast in our mission to ensure accountability and integrity in accordance with our statutory obligations and Administration’s priorities.

SSA OIG will continue to prioritize our work to focus on those areas in SSA programs and operations that are most vulnerable to fraud, waste, abuse, and mismanagement. The U.S. Congress and the American people can expect us to continue our statutory work to promote the economy, efficiency, and effectiveness of SSA’s programs and operations. As workloads increase and evolve, SSA OIG will continue to provide products that drive meaningful change.

SSA OIG’s strategic path lays the foundation for the FY 2027 Budget. SSA OIG’s strategic goals, nested within the strategic path, are:

Strategic Goal 1: Deliver solutions to promote positive change Strategic Goal 2: Prevent and detect fraud, waste, and abuse in SSA programs and operations Strategic Goal 3: Optimize operations Strategic Goal 4: Strengthen our workforce

1 Beginning in FY 2026, SSA OIG updated their performance measures in accordance with the President’s priorities. As a result, we have discontinued previously reported performance measures and replaced them with new measures that align with the President’s Management Agenda. 2 FY 2026 target reflects the 3-year trailing average return on investment reported by CIGIE.

Strategic Goal 1: Deliver solutions to promote positive change

SSA OIG’s first strategic goal aligns with the mission to protect American taxpayer dollars. To meet this goal, SSA OIG will prioritize initiatives in three key areas: expanded oversight responsibilities, impactful audits, and education and outreach.

Expanded Oversight Responsibilities

SSA OIG continues to devote significant resources to expanded oversight responsibilities that include executive mandates, such as the April 15, 2025 Presidential Memorandum, Preventing Illegal Aliens from Obtaining Social Security Act Benefits , emerging fraud schemes, such as Social Security’s online services fraud and fraudulent direct deposit diversions, artificial intelligence (AI), and Social Security-related imposter scams.

Executive Orders and Presidential Memorandums

SSA OIG’s Office of Investigations (OI) has remained nimble with the ability to prioritize Executive Orders and Presidential directives. Recently, Presidential Memorandum, Preventing Illegal Aliens from Obtaining Social Security Act Benefits , included several directives that will impact and enhance existing and future investigative work conducted by OI. Generally, the memorandum requires the Commissioner of SSA, in consultation with the Secretary of the U.S. Department of Homeland Security, to take measures that ensure ineligible aliens are not receiving funds from Social Security Act programs. The Memorandum also directs the Attorney General, and the Commissioner of Social Security to expand SSA’s full-time fraud prosecutor program to at least 50 U.S. Attorney Offices.

In addition to our core investigative mission, in January 2025, OI began to pivot and engage with our law enforcement partners on the following initiatives that align with the priorities of the Trump Administration:

• The Removable Alien Project – which looks to identify individuals who are receiving benefits from SSA and were ordered deported but remained in the country. From a list of approximately 10,000 individuals identified as removable by Homeland Security Investigations (HSI), the OIG found 191 individuals in current pay for Social Security

benefits and opened an investigation. The OIG provided the information from our

investigation to HSI in May and requested the removal status for each of the 191

individuals. Investigative work is on-going.

• Travel & Residency Enforcement Cooperation – focuses on identifying Supplemental Security Income (SSI) recipients who conceal foreign travel and residency. As a result of these efforts, Alireza Sharghi pleaded guilty to Social Security fraud. On January 28, 2026, he was sentenced to 60 days in jail and 3 years of supervised release and ordered to pay restitution totaling $376,546 to the SSA, California Department of Health Care Services, and the U.S. Treasury. The investigation began in March 2025 after a referral alleged that Sharghi concealed his mother’s residence outside the U.S. and continued to collect benefits after her death in 2018. In addition, criminal charges have been filed in two other cases, which are currently pending in the judicial system. A fourth case has been referred to the U.S. Attorney’s Office and is awaiting a charging decision. Additional investigations are expected to be initiated throughout the year.

These initiatives involve analysis of large data sets to identify investigative leads. As these leads come to fruition, additional OIG personnel will be needed to conduct investigations on individuals defrauding SSA programs and support the workload stream for the newly assigned Special Assistant United States Attorneys (SAUSAs) and subsequent criminal prosecutions.

SSA OIG is authorized to verify the use of a Social Security Number (SSN) when receiving an official request from a law enforcement entity. In recent months, OIG has received a significant increase in SSN verification requests. Since late January of 2025, OIG has received more than twice as many compared to all of FY 2024. Specifically, we have received 52 requests to verify a total of 260,114 name and SSN combinations. Of these, 10 requests involved lists with over 1,000 combinations each. Notably, one request included 126,294 verifications for an FBI investigation involving a massive data breach, and several from Homeland Security with the largest involving 67,369 individuals suspected of being illegally present in the United States. To manage this increased workload, OIG has realigned and trained staff to conduct analytical work in support of these efforts.

Obtaining, Securing, and Storing Digital Evidence

The landscape of digital evidence is rapidly changing. Technological advancements have unlocked new capabilities, but antiquated systems can hinder the investigative process as the volume of digital evidence available to investigators continues to grow. SSA OIG recognizes the need to modernize how it identifies, stores, manages, investigates and shares essential evidence. Equally important is the protection of original evidence files to ensure they remain unaltered during the investigative process.

With the responsibility for digital storage costs shifting from SSA to SSA OIG in FY 2026, OI has identified a solution for digital evidence management that will reduce costs, increase security and encryption, and enhance our ability to organize evidence and share evidence externally with our law enforcement and prosecutorial partners. Currently, OI relies on an outdated repository for storing digital evidence and agencies face challenges with storage, playback and management due to antiquated systems. As digital evidence continues to grow, SSA OIG is challenged to keep up with current demands. Our most frequently used solutions for saving digital evidence include our case management system, internal storage servers, USB drives, and CDs/DVDs. Many of these methods can no longer accommodate all the digital evidence collected during investigations. In larger, more complex cases, we often use three or more different methods to store digital data in a single case.

OI plans to upgrade an existing contract for cloud storage of body-worn camera data to manage non-forensic digital evidence such as social media, interview room camera files, surveillance videos (law enforcement, CCTV, ATM, etc.), and data submitted by witnesses or victims. At an additional cost of approximately $100,000 in FY 2027, the SSA OIG will be able to implement a digital evidence platform that is not only cost effective, but forensically sound and fully compatible with the U.S. Department of Justice and local prosecutors. This will ensure criminal and civil discovery are conducted using established best practices.

Artificial Intelligence

On July 23, 2025, the White House released Winning the Race: America’s AI Action Plan , following President Trump’s executive order on Removing Barriers to American Leadership in Artificial Intelligence . The Plan outlines over 90 federal policy actions across three pillars: Accelerating Innovation, Building American AI Infrastructure, and Leading in International Diplomacy and Security. In line with these directives, SSA OIG is leveraging AI to enhance operations and oversight.

The Action Plan highlights AI’s potential to improve government efficiency, streamline processes, and enhance customer service. However, AI can also be exploited for fraud, such as redirecting deposits, email scams, fake IDs, deepfakes, and synthetic identities. To address these risks, SSA OIG formed an internal AI Task Force in FY 2023, which collaborates with other agencies to share best practices on AI-related fraud.

Starting in 2024, SSA’s AI Core Team and SSA OIG’s AI Task Force began regular meetings to discuss AI use cases, responsible AI assessments, risks, and performance evaluations. SSA OIG continues to train staff in AI, including courses on responsible AI, to better respond to emerging threats.

As AI transforms the economy, protecting government benefits and payment systems is increasingly important. By FY 2027, SSA OIG’s oversight will expand to identify risks and recommend improvements to SSA’s use of AI to administer its programs. Investments in hardware, software, and training are essential to equip personnel to investigate AI-enabled crimes and support prosecutions.

SSA OIG has become more agile in responding to threats from organized criminal groups targeting SSA beneficiaries. Investigations now require advanced digital forensic tools and

techniques to manage cases, analyze digital evidence, and comply with federal security standards.

Therefore, SSA OIG is investing in forensic tools to address AI-enabled fraud, which challenges traditional methods. Modern digital forensics involves collecting and analyzing data from computers, mobile devices, cloud storage, and Internet of Things (IoT) devices. Training agents in digital evidence and AI is ongoing.

Forensic data analytics uses AI and machine learning to detect fraud patterns in large datasets. AI-powered tools automate log analysis and pattern recognition, helping disrupt fraudulent activities and prosecute offenders. These tools also streamline data collection and analysis, especially in time-sensitive cases.

Mobile device forensic tools, enhanced with AI, are crucial for investigating crimes committed via smartphones and tablets. They automate the extraction and analysis of key evidence, quickly identifying suspicious activity.

While AI offers significant advantages in digital forensics, challenges remain, such as ensuring data quality and keeping pace with evolving fraud tactics. Continuous updates and collaboration between AI tools and human investigators are essential to effectively counter AI-enabled fraud and uphold justice.

Investigating Fraud in SSA’s Online Services

Since the start of FY 2021, SSA OIG has received more than 250,000 online services-related fraud allegations, including fraud schemes that misuse or are facilitated by SSA’s online platforms, such as my Social Security. For example, criminals used stolen personally identifiable information (PII)—often obtained from data breaches and trafficked by transnational organizations on the dark web—to file fraudulent benefit applications or redirect benefit payments to fraudulent bank accounts.

As online services fraud continues to evolve, SSA OIG will require both analytical and investigative resources to provide oversight that is pivotal to protecting the public through FY 2027 and beyond. In FY 2027, SSA OIG aspires to fully deploy advanced data analytics and generative AI tools to expeditiously identify and flag clusters of the most egregious cases of potential fraud for immediate investigation.

Investigating Social Security-Related Government Imposter Scams

In FY 2025, SSA OIG received nearly 65,200 imposter scam allegations. While this number has decreased from previous years, it still represents a persistent problem that threatens the integrity of SSA programs and operations. For example, over the past five years, SSA OIG and law enforcement partners investigated a money laundering operation involving government imposter scammers in the Mid-and Southwest United States. The scammers ran a telemarketing scheme from call centers in India, coercing victims into falsely believing they were under investigation by FBI, DEA, and SSA agents. Victims were instructed to send money—often through gift cards or cash via FedEx—to clear their names. U.S.-based “runners” collected and disposed of the funds as directed. The investigation identified and prosecuted over a dozen members of the criminal enterprise, resulting in substantial jail terms and restitution. The scheme caused more than $13 million in losses to hundreds of victims. This case resulted in 15 indictments, 14 convictions (one fugitive), over $15.8 million in restitution ordered to hundreds of victims and 791 months imprisonment for the 14 convicted conspirators.

In another case, the SSA OIG investigative team in conjunction with the FBI, secured seven guilty pleas in a government imposter scam involving transnational money laundering. The first defendant was sentenced to 51 months in prison and ordered to pay $600,000 in restitution. The second defendant was sentenced to 30 months and ordered to pay $600,000 in restitution. In June 2025, one defendant was found guilty of conspiracy to commit wire fraud, and two defendants were found guilty of money laundering and conspiracy to commit money laundering. In October 2025, the third defendant was sentenced to 39 months in prison and ordered to pay $2,202,397 in restitution. The fourth defendant was sentenced to 33 months in prison and ordered to pay $472,000 in restitution. The fifth defendant was sentenced to 37 months in prison and ordered to pay $108,609 in restitution.

SSA OIG will continue to investigate imposter scams and leverage data analytics, technology enhancements, and partnerships with the private sector, regulatory agencies and other law enforcement agencies, to identify scam trends, promote public awareness, and prosecute scammers. In FY 2027, SSA OIG will continue to dedicate staff to analyze imposter scam allegations, develop investigative leads, and implement effective investigative strategies to combat fraud schemes.

Impactful Audits

SSA OIG’s core audit oversight efforts revolve around SSA’s most significant management challenges . SSA OIG annually identifies these challenges based on congressional mandates, audits, and investigative work.

During FY 2025, SSA OIG completed audits that promoted positive change in SSA policies and procedures, such as Workload Management for Field Offices , which included five recommendations to ensure field office managers have the necessary knowledge and tools to continuously improve Agency performance, including updating trainings, providing refresher training, enhancing written training materials, and consolidating and updating reports, systems, and tools. Similarly, Rejection of State Death Reports reviewed the appropriateness of rejected State death reports and the impact rejections had on SSA program and administrative costs, and included three recommendations to improve the accuracy of death information in SSA’s Numident and payment records. SSA OIG also promotes positive change by conducting audits that identify underpayments to beneficiaries caused by insufficient policies and controls, such SSA not properly closing out original Denied Disability Claims that Required Manual Notifications to Claimants. SSA OIG found that when the claimants later refiled for disability benefits, SSA owed them additional months of retroactive payments (underpayments).

During FY 2025, SSA OIG issued 44 audits and identified over $708 million in questioned costs and over $975 million in funds that could have been put to better use. Largely contributing to the questioned costs totals were the following audit reports:

In Processing Old-Age, Survivors, and Disability Insurance Overpayments , SSA OIG estimated SSA incorrectly processed, or could have processed sooner, approximately 183,100 overpayments (18.5 percent) totaling over $612 million. SSA OIG also estimated SSA overstated by approximately $904 million the overpayments the Agency recovered during FYs 2022 and 2023 because the Agency’s systems reflected overpayments as recovered by benefit withholding when they were not.

Year after year, one consistently reported challenge by SSA is improving the prevention, detection, and recovery of improper payments. SSA OIG continues working on impactful audits that will promote cost savings and positive change in SSA policies and procedures. As of January 2026, SSA OIG had 20 audits in process related to improving the prevention, detection, and recovery of improper payments.

A list of all SSA OIG ongoing audit work is available at our website .

Audits Reviewing Customer Service at SSA

SSA OIG will continue to focus on customer service issues at SSA to promote positive change which is addressed in the following reports from FY 2025.

Individuals Who Elect to Receive Retirement Benefits After Age 70 (June 2025): SSA OIG determined whether SSA (1) correctly paid beneficiaries who filed for retirement benefits after age 70 according to policy and procedures and (2) reached out to individuals who were over age 70 and eligible to receive benefits.

Findings:

Resulting Actions:

SSA plans to continue exploring opportunities to share information about retirement benefits, including to beneficiaries who are approaching age 70 and still not receiving retirement benefits.

Remittance Processing (July 2025): SSA OIG determined whether SSA processed remittances according to policy. Remittances are generally repayments of overpaid funds but can also include the return of retroactive Medicare premiums, funds a representative payee conserved on a beneficiary’s behalf, payments made to beneficiaries before they withdraw their claims for benefits, garnishment and court-ordered restitution payments, and incorrect payments.

Findings:

Recommendations:

Staffing, Productivity, and Processing Times at State Disability Determination Services (July 2025): SSA OIG determined the impact of Disability Determination Services (DDS) staffing on productivity and processing time from FYs 2019 through 2023.

Findings:

Recommendations:

Audits Addressing Vulnerable Populations

Over the years, SSA OIG has completed audits identifying underpayments, potential underpayments, or untimely payments of funds due or benefits to vulnerable populations, such as child beneficiaries, widows, SSI recipients, surviving spouses, and beneficiaries whose medical condition was not expected to improve. For example, in June 2025, SSA OIG completed an audit that found SSA’s partial compliance with two provisions in the Department of Agriculture Agreement for Supplemental Nutrition Assistance Program-related services may have adversely affected an estimated 162,080 SSI claimants or recipients.

In September 2025, SSA OIG completed an audit that found SSA incorrectly Denied Child’s Insurance Benefit Claims for reasons unrelated to disability. As a result of employee errors, SSA did not pay these beneficiaries approximately $92.2 million in benefits and delayed paying these beneficiaries approximately $87.7 million in benefits to which they were entitled.

SSA OIG has ongoing work that focuses on services provided to vulnerable populations. Specifically, SSA OIG has work in progress to determine whether SSI recipients may also be eligible for Old-Age, Survivors, and Disability Insurance (OASDI) benefits and whether SSA paid retroactive payments to child beneficiaries receiving OASDI benefits when they were due. SSA OIG is also working on an audit to determine whether SSA is ensuring SSI recipients receive underpayments they are due and identify challenges that prevent timely underpayment issuance.

SSA’s oversight of the Representative Payee Program is critical to ensuring beneficiaries receive the benefits and services they should. SSA OIG has completed numerous audits over the years to ensure SSA completes appropriate representative payee reviews and has complete information for those serving as representative payees. In September 2025, SSA OIG reviewed SSA’s process to pay Benefits it Previously had Withheld Pending the Selection of a Representative Payee . SSA OIG found that unless the Agency improves its processes and controls to ensure employees properly pay benefits SSA withheld pending the selection of representative payees, the Agency will continue to underpay thousands of beneficiaries millions in benefits they are entitled to receive, which may cause beneficiaries financial hardship.

Audits Concerning IT Security at SSA

SSA OIG continues to be concerned as Federal information systems, and the information they contain, are increasingly becoming targets of cyber-attacks. SSA must ensure its information systems are secure, and sensitive data are protected. Prior SSA OIG audit 1 and investigative work has revealed serious concerns with the security of SSA’s information systems.

SSA OIG performs a vital role in ensuring the agency’s IT investments are economically prudent and inform the agency, the U.S. Congress, and the American public. To ensure SSA OIG is positioned to provide timely, effective oversight of SSA’s information security efforts in an ever-changing environment, staff must possess knowledge and skills regarding the latest advancements in the IT field. SSA OIG plans to expand its IT oversight by hiring specialists to audit SSA’s overall IT environment and information security, bring on additional IT audit staff to replace those who have separated, and invest in ongoing training focused on evolving technologies, new vulnerabilities, and emerging threats.

SSA OIG continues to complete important work to ensure SSA’s data is protected. In August 2025, SSA OIG identified gaps in SSA’s policies, procedures, and practices to secure its firewalls and networks against threats that increased the risk of unauthorized access to sensitive and critical infrastructure. Effective firewall administration is crucial for preventing unwanted and unapproved traffic from infiltrating the internal network. SSA OIG made 13

1 See the following reports: Audit Summary – The Social Security Administration’s Information Security Program

and Practices for Fiscal Year 2025 ; Summary of the Audit of the Social Security Administration's Information

Security Program and Practices for Fiscal Year 2023 ; Security of the Social Security Administration’s Disability

Case Processing System ; The Social Security Administration’s Implementation of iPaySSA; The Social Security

Administration’s Controls Over Malware Introduced by Email Phishing; The Social Security Administration’s

Controls Over Malicious Software and Data Exfiltration; and Security of the Social Security Administration’s

Cloud Environment.

recommendations to secure SSA’s networks and resources and SSA agreed to implement those recommendations. In a September 2025 report, SSA OIG determined that SSA needed to update its guidance and evaluate the effectiveness of its updated processes and controls to ensure employees respond to personally identifiable information losses properly.

Ongoing audits will make recommendations in other priority areas including SSA’s Insider Threat Program, Intrusion Detection Prevention Systems, and information security program and practices for FY 2026.

Education and Outreach

SSA OIG remains proactive through its education and outreach efforts which include areas related to disrupting social security-related imposter scams, whistleblower rights and protections, collaboration with SSA, and promoting the SSA-OIG mission.

Disrupting Social Security-Related Government Imposter Scams

In 2024, according to the Federal Trade Commission (FTC) consumers reported losing $12.5 billion to scams, including government imposter scams. Adjusting for underreporting, the FTC estimates the actual fraud loss in the United States could be as high as $158 billion annually.

SSA remains a top federal agency used in schemes by criminals to defraud American citizens out of their hard-earned money. As scams continue to rise, our coordinated scam outreach and education efforts are more important than ever to protect consumers and empower them to "slam the scam."

Throughout the year, SSA OIG collaborates with all levels of government, leverages anti-fraud interests of private companies, and engages with special interest groups who focus on combatting fraud. SSA OIG regularly engages with the news media and the United States Congress to broaden consumer education efforts, including through television and podcast interviews, radio engagement, social media content, print media, and scam alerts. SSA OIG continues to amplify anti-fraud messages by fostering strategic relationships and identifying new alliances. SSA OIG, in collaboration with SSA, manages ssa.gov/scam , providing current anti-scam content and resources.

SSA OIG regularly educates the public about the tactics scammers use and encourages the public not to engage with scammers through its National Slam the Scam Day education and outreach campaign. In 2025, the sixth annual National Slam the Scam Day garnered a social media audience of 25.5 million across X (Twitter), Facebook, and Instagram; a television and radio audience of almost one million, and a print and online audience of potentially 282 million. On March 5, 2026, SSA OIG and SSA will launch the seventh annual National Slam the Scam Day campaign.

As part of its education and outreach campaign, SSA OIG frequently engages with Congressional offices and committees on scam-related information. The United States Senate, in support of SSA OIG’s efforts to protect consumers from scams, unanimously passed a bipartisan resolution ( S. Res. 118 ), introduced by U.S. Senate Special Committee on Aging Chairman Rick Scott (R-FL) designating March 6, 2025, as “National Slam the Scam Day.” Less than a week later, on March 12, 2025, Chairman Scott (R-FL) held a congressional hearing on Capitol Hill where witnesses testified about the impacts of senior loneliness, including an increased vulnerability to scams. Additionally, SSA OIG gathers data on government imposter scams throughout the year and provides a quarterly report to keep the United States Congress and the public informed.

Further, in collaboration with SSA, SSA OIG provides stakeholders and State disability determination services (DDS) with training programs, presentations, and outreach materials to help employees better identify potentially fraudulent claims activity and scams. SSA OIG, in collaboration with SSA, plans to lead and expand upon National Slam the Scam Day activities and efforts in FY 2027.

Section 1140 Education Outreach

Section 1140 of the Social Security Act is a consumer protection law that prohibits misleading consumers by giving a false impression of association with, or authorization or endorsement by, the Social Security Administration through any type of communication. In FY 2027, SSA OIG will continue to perform Section 1140 outreach and education across industries and local communities by:

Engaging with SSA and External Stakeholders

SSA OIG proactively ensures the United States Congress is informed of SSA OIG’s audits, including findings of problems relating to the administration of SSA programs and operations, criminal investigations, resulting prosecutions, civil enforcement, public outreach, and education. SSA OIG also provides Congress with the Semiannual Report to Congress, Quarterly Scam Reports, bi-monthly SSA OIG investigative spotlights, and relevant news items. Further, SSA OIG participates in oversight hearings, briefs Congressional Staff, responds to inquiries from Members of Congress and Congressional Committees, and answers constituent inquiries. SSA OIG ensures the United States Congress is aware of pressing issues and addresses questions involving fraud, waste, and abuse at SSA and our oversight work.

SSA OIG also collaborates with the United States Attorney’s Offices and State and local prosecutors across the county to issue press releases through the U.S. Department of Justice (DOJ) and other prosecutorial offices. This proactive outreach demonstrates to the American people SSA OIG’s commitment to investigating Social Security fraud and publicizing consequences to criminal activity, thereby deterring potential fraudsters and criminals.

SSA OIG leadership continues to collaborate with SSA leadership through the National Anti-Fraud Committee (NAFC). The NAFC is a partnership between SSA and SSA OIG that supports strategies for combatting fraud, waste, and abuse in SSA programs and operations. The NAFC members, comprised of certain SSA and SSA OIG senior executives, meets quarterly to share information and create concrete steps for addressing Social Security fraud.

Since 2021, NAFC has hosted a multi-day annual summit, open to all SSA and SSA OIG subject matter experts. SSA and SSA OIG bring different perspectives to focus on the same goal: to fight and prevent fraud, waste, and abuse and promote the efficiency and effectiveness of agency programs and operations. The summit highlights challenges and elevates issues facing the agency to facilitate collaboration, foster solutions, and address issues and vulnerabilities within agency programs and operations. Following the annual summit, SSA and SSA OIG mutually agree on several discrete action items derived from the discussions and presentations during the summit.

Strategic Goal 2: Prevent and detect fraud, waste, and abuse in SSA programs and operations

SSA OIG’s second strategic goal is to prevent and detect fraud, waste, and abuse in SSA programs and operations. SSA OIG is responsible for protecting the integrity and efficiency of SSA’s administration of approximately $1.6 trillion in benefit payments annually to more than 70 million people.

During FY 2025, SSA OIG issued 44 audit reports with recommendations to improve SSA’s programs and operations. During that same time, investigations conducted by SSA OIG resulted in 566 criminal convictions and contributed to over $321 million in monetary accomplishments, which includes court-ordered restitution, recoveries, settlements, judgments, fines, civil and administrative actions, and estimated savings resulting from investigations.

Ensuring Stewardship of SSA Programs

Completing audits that ensure the accuracy of benefit payments

In its FY 2025 Agency Financial Report, SSA estimated it made approximately $3.9 billion in OASDI improper payments and $7.3 billion in SSI improper payments in FY 2024. Of those, $2.9 billion were OASDI overpayments and $6.3 billion were SSI overpayments; $975 million were OASDI underpayments and $982 million were SSI underpayments.

The FY 2027 Budget will allow SSA OIG to continue to focus on stewardship by completing audits that ensure the correct person is paid and benefit payments are accurate by:

Prior work in these areas has identified improper payments and internal control issues. For example, SSA OIG issued reports in December 2024, March 2025, and September 2025 that matched death information from New York City, Idaho, and New York State against SSA records. These reports estimated that SSA issued $90 million, $5.5 million, and $33 million, respectively, in improper payments after beneficiaries’ deaths.

In addition, a March 2025 report found that SSA’s rejection of approximately 702,000 state reports with valid death information resulted in over $327 million in improper payments issued to approximately 16,000 beneficiaries after they died. SSA OIG also determined that improvements to SSA’s Death Information Processing System to increase automated processing of reports with valid death information would improve SSA’s administrative efficiency.

SSA OIG has several audits in process to ensure the accuracy of benefit payments including determining the accuracy of critical payments made to beneficiaries, determining whether student benefits were paid to eligible beneficiaries, and determining whether SSA properly resolved overpayments to individuals who received child benefits.

Challenges recovering overpayments and SSI payment eligibility impacts

For many years, SSA OIG audits have made recommendations to help ensure SSA collects overpayments timely and uses available tools to collect overpayments. 1 In addition, SSA OIG audit work helps identify some of the sources of such improper payments. In February 2025 , SSA OIG issued a report summarizing SSA’s documented causes for issuing OASDI and SSI overpayments in FYs 2020 through 2023. SSA OIG observed that without more automated data feeds, SSA will continue to require resources for assessing and pursuing the recovery of billions of dollars in overpayments.

SSA OIG has several audits in process to review SSA’s efforts to recover overpayments and ensure individuals remain eligible for benefits. SSA OIG is currently reviewing recovery efforts for deceased beneficiaries’ overpayments and Department of Treasury Reclamations. SSA OIG is also completing work to determine whether SSA conducted timely and accurate redeterminations to ensure recipients are still eligible for SSI payments and is reviewing SSI recipient’s vehicle ownership which could impact SSI eligibility and/or payment amounts.

1 See the following reports: Challenges in Recovering Supplemental Security Income Overpayments (A-07-21

51018); Old-Age, Survivors and Disability Insurance Overpayments Pending Collection (A-02-15-35001);

Overpayments Not Collected Through Benefit Withholding (A-07-18-50278); Cross-program Recovery to Collect

Overpayments (A-13-15-15029); Old-Age, Survivors and Disability Insurance Debtors Who Were Not Current on

an Installment Agreement (A-04-18-50265); Status of Title II Installment Agreements (A-02-08-18074);

Supplemental Security Income Overpayments (A-01-04-24022).

Follow-up on prior audits and recommendations

SSA OIG conducts follow-up audits to ensure action has been taken on recommendations to address improper payments and other significant problems within SSA. For example, in September 2025, SSA OIG issued a report to determine whether SSA correctly adjusted benefits for dually entitled children and spouses in accordance with the family maximum provisions as a follow up to a 2014 audit. Although SSA took actions to address our prior audit findings, employees continued to inaccurately compute the benefits for spouses and children who were entitled to benefits on multiple records. We estimated SSA improperly paid approximately $114 million to spouses and children on 8,392 wage earners’ records (36 percent).

In FY 2025, we began an audit to determine whether SSA's corrective actions in response to our prior audit recommendations effectively improved its monitoring and collection of court-ordered restitutions. Also in FY 2025, we began an audit to follow-up on prior recommendations related to capturing the average cost to collect overpayments and determine whether there are actions SSA could take to improve the processing of low-dollar overpayments.

Identify and prevent improper payments

SSA OIG continues to oversee the SSI and OASDI programs through its audit work. Each quarter, our Audit Work Plans include several audits we plan to begin related to improper payments. In addition, Offices of Inspectors General are required to review their respective agencies’ improper payments and high-dollar overpayment reporting requirements. In May 2025 , SSA OIG issued a report on SSA’s FY 2024 compliance with the Payment Integrity Information Act of 2019 (PIIA). In FY 2024, SSA complied with eight PIIA reporting requirements, but SSA did not comply with two PIIA reporting requirements when it failed to (1) demonstrate improvements to payment integrity or reach a tolerable improper payment and unknown payment rate for the SSI and OASDI programs, and (2) report an improper payment and underpayment estimate of less than 10 percent for the SSI program.

SSA must be a responsible steward of the funds entrusted to its care by minimizing the risk of making improper payments and recovering overpayments when they occur. Preventing improper payments is more advantageous than recovering them because the agency must expend additional resources to recover the overpayments or process additional payments to rectify underpayments. SSA OIG continues to prioritize audit work that will help SSA identify and prevent improper payments. For example, SSA OIG has work in process to determine whether SSA developed earnings alerts for SSI recipients. SSA OIG plans to evaluate SSA’s controls for processing earning alerts to determine whether they were appropriately designed to ensure timely processing and to prevent improper payments.

Detecting and Preventing Social Security Disability Fraud

CDI Program

In addition to the request for $114.7 million for direct base appropriations, the FY 2027 Budget

requests SSA transfer $25.1 million from SSA’s program integrity adjustment, which funds the CDI Program, to the SSA OIG for the SSA OIG’s costs of leading the jointly operated anti-fraud CDI Program. This funding level represents an increase of $500,000 over the FY 2026 enacted level of $24.6 million, allowing us to fully fund our current CDI operational needs and provide additional support for our CDI units.

The CDI Program is an anti-fraud initiative that promotes the integrity of SSA’s disability programs. The CDI Program accomplishes its mission, in part, by closely examining questionable disability claims to stop payment before disability fraud occurs. The program also conducts criminal investigations of in-pay beneficiaries suspected of committing disability fraud, as individuals may have feigned physical impairments, concealed work activity, or failed to report other benefits or earnings to receive disability benefits they are not entitled to receive. In all cases, a CDI unit obtains factual evidence sufficient to resolve questions of fraud and abuse in SSA’s disability programs. Each CDI unit consists of an SSA OIG special agent who serves as a team leader, and personnel from SSA, State DDS, and State or local law enforcement partners. CDI units combine Federal and State resources and expertise to benefit not only Social Security programs, but also other Federal and State programs, such as food and nutrition assistance, housing assistance, Medicare, and Medicaid. Since the program’s inception, CDI investigations have contributed to a projected savings to taxpayers of more than $8.4 billion. Accomplishments of the CDI Program include the following:

The Bipartisan Budget Act of 2015 mandated CDI coverage to all 50 states and U.S. territories by October 2022, subject to law enforcement availability. At that time, the program consisted of 27 units covering just 24 states and Puerto Rico. Achieving the coverage mandate by 2022 meant we needed to double the size of the program. Today, 50 CDI units cover all 50 States, the District of Columbia, Puerto Rico, and all U.S. territories.

SSA OIG is committed to the success of the CDI Program by increasing oversight and improving operations through dedicated leadership and management. Given the significant and rapid expansion of the CDI program to meet statutory mandates, SSA OIG requires 73 employees to provide national investigative oversight of the CDI Program and meet the operational demands of the nationwide coverage. During FY 2026, SSA OIG was approved to fill all 73 positions and is working to increase staffing to this level from the 55 employees on board in January 2026. Despite SSA reimbursing law enforcement partner costs, as of January 2026, 20 CDI units are operating without a law enforcement partner. Operating CDI units without full partner participation threatens the success and impact of this critical program integrity initiative by decreasing investigative capacity and delaying timely disability determinations. Despite direct outreach to State governors by the Commissioner of SSA and the Inspector General, no new partners were acquired. During FY 2026, the Office of Personnel Management (OPM) approved the use and hiring of up to 40 rehired annuitants to supplement CDI units without a state law enforcement partner. We will cover increases to CDI operational and personnel costs associated with these new positions with funds that would otherwise be paid to state partners.

Legal Oversight: Enforcing the Social Security Act

Combatting Section 1140 violations

SSA OIG combats Section 1140 violations involving imposter websites, emails, telephone solicitations, U.S. mail, radio, television, Internet broadcasts, app stores, and social media platforms through education and enforcement. SSA OIG educates businesses and individuals, assists entities and individuals in understanding and complying with Section 1140, and, as appropriate, takes civil enforcement and/or other corrective action, against entities operating in violation of Section 1140. This work protects the public from being misled about their rights to benefits, ensure those Social Security benefits obtained improperly are returned to the Social Security Trust Funds, and that the tax-payer dollars inappropriately used to process improper claims are recovered. The return of monies to the Trust Funds and General Treasury protects the public’s rights to Social Security benefits.

In FY 2027, SSA OIG will continue to issue take-down requests for fraud and imposter websites and social media pages that violate Section 1140. SSA OIG will pursue entities that send misleading mailers, call centers and corporations that engage in fraudulent or misleading phone campaigns, and telecommunications companies that transit Social Security-related scam calls into the country from overseas. Further, due to the increase in AI-related fraud scams, like generative AI and voice cloning, SSA OIG will continue utilizing data collected on AI-enabled Section 1140 violations and investigate actions in these matters as warranted.

Strategic Goal 3: Optimize operations

SSA OIG’s third strategic goal is to optimize operations through five key initiatives:

(1) intragovernmental collaboration; (2) modernizing information technology systems; (3) data analytics; (4) cybersecurity; and (5) cost-saving efforts.

Intragovernmental Collaboration

DOJ, Civil Division, and other Federal Law Enforcement Agencies on Imposter Scams and Elder Justice Initiatives

SSA OIG continues to collaborate with other federal agencies in the fight against fraud in SSA programs and operations. SSA OIG is an active member of the U.S. Department of Justice Elder Justice Initiative, which brings together and facilitates coordination among numerous State, local, and Federal entities with capabilities and authority to fight elder fraud and elder abuse. SSA OIG is also involved with several regulatory agencies in the fight against SSA-related fraud, chiefly the FTC, and an anti-fraud working group formed by the Federal Communications Commission to combat phone scams.

SSA OIG is also enhancing its analytical capabilities to identify clusters of direct deposit fraud by leveraging data from three primary sources: the Social Security Administration, SSA OIG’s Case Management System, and the U.S. Department of the Treasury, Bureau of Fiscal Services (BFS). SSA OIG developed a predictive analysis tool that acquires transactional data from the SSA’s Enterprise Data Warehouse (EDW) for all recent direct deposit changes and then queries our case management system to search for any allegations of fraud associated to those accounts. SSA OIG can further corroborate suspicion of fraudulent bank account changes by obtaining data from BFS. SSA OIG then sends any suspicious accounts associated with prior reports of fraud to the SSA’s Program Integrity, Risk, and Fraud Prevention staff to revert the bank account changes and proactively stop fraudulent payments before they happen. This predictive tool protects the unknowing victims of this fraud from not receiving their benefits in a timely manner and saves the SSA thousands of dollars in repayments while simultaneously eliminating administrative workloads associated with recovering lost funds and making the victims whole.

This comprehensive approach enhances our ability to detect and prevent fraudulent activities, optimize resources, and improve the accuracy of fraud detection. By integrating data from multiple sources and using advanced analytical tools, SSA OIG ensures a more effective and efficient response to combating direct deposit fraud.

Council of the Inspectors General on Integrity and Efficiency (CIGIE) Committees

SSA OIG also participates in committees, subcommittees, and workgroups of the CIGIE, including the CIGIE Legislation Committee, CIGIE Professional Development Committee, CIGIE Chief Information Officer (CIO) Council, CIGIE Cybersecurity Workgroup and other CIGIE committees, subcommittees and workgroups, relating to investigations, improper payments, training, and artificial intelligence, among others. These partnerships facilitate collaboration within the Inspectors General community to share best practices, training, and professional development opportunities. The SSA OIG has assigned a senior leader to serve as the chairperson of the investigations technology subcommittee and other senior leaders serve on policy and training subcommittees. SSA OIG will continue to pursue new partnerships and collaborations strategically and proactively in FY 2027.

Law Enforcement Collaboration

SSA OIG proactively shares data, information, and optimal approach with partner organizations to support a government-wide approach to combatting fraud and protecting American citizens. In June 2021, SSA OIG began sharing information collected via its online imposter scam complaint form with the FTC’s Consumer Sentinel Network. SSA OIG also shares reports of COVID-19 pandemic-related unemployment insurance fraud with the U.S. Department of Labor OIG. This year the SSA OIG permanently assigned our most senior intelligence analysts to HSI’s Cross Border Financial Crime Center. Additionally, we have approximately 42 special agents assigned to other task forces related to national security and immigration enforcement including HSI’s Document and Benefit Task Forces, the FBI Joint Terrorism Task Force (JTTF).

SSA OIG regularly collaborates with the FBI and HSI to combat transnational human trafficking. In one case, a Venezuelan national illegally entered the U.S. and led a smuggling operation that brought over 100 South American migrants across the border, financed their travel, and provided false identification for employment. He required migrants to give up half their wages. After pleading guilty to multiple charges, he was sentenced to 36 months in prison and ordered to pay $20,560 to the victims.

SSA OIG and HSI investigated a former Brazilian military police officer who falsified U.S. immigration documents. The officer, involved in a 2015 mass killing in Brazil, lied on his 2017

U.S. visa application and subsequent documents, concealing his criminal charges. He entered the U.S. in 2018, obtained various state-issued documents, including a Social Security card, and falsely claimed no criminal history when applying for asylum in 2020. Convicted in Brazil in 2023 for murder and torture, he admitted to perjury during a 2024 U.S. immigration hearing and was sentenced to 16 months in federal prison, with deportation to follow.

SSA OIG frequently collaborates with the U.S. Postal Inspection Service to investigate large-scale identity fraud. In one case, a Mexican national in Kentucky conspired to create and distribute over 100 sets of fake identification documents, including Social Security cards, using stolen personal information, coordinating via social media and text messaging. He mailed and hand-delivered these documents to recipients in multiple states, receiving over $233,000 in payments. The fraudulent IDs were used to obtain employment and services unlawfully. After being arrested in July 2024, he plead guilty and was sentenced to 54 months in prison and three years of supervised release.

Modernizing Information Technology Systems

In accordance with the Inspector General Act of 1978, as amended, the SSA Office of the Inspector General (OIG) relies on the Social Security Administration (SSA) to furnish suitable and sufficient office space at both central and field locations. This includes providing the necessary equipment, office supplies, and communication facilities and services required for OIG operations (5 U.S.C. § 406(d)). Additionally, SSA OIG depends on SSA to deliver essential maintenance services for the offices, equipment, and facilities supplied.

While SSA OIG depends on SSA to provide general enterprise software and hardware, the dedicated no-year funding allows SSA OIG to focus on modernizing and transforming applications that support our mission under the Inspector General Act of 1978, as amended. In FY 2026, dedicated funding for IT modernization is critical to advancing our enterprise suite of applications. These enhancements are aligned with Presidential Priorities and Executive Orders, ensuring SSA OIG remains compliant with federal mandates and responsive to evolving mission needs.

SSA OIG is actively implementing significant improvements to the investigative case management system. These upgrades are designed to substantially increase efficiency, enhance user experience, and improve reporting capabilities within our investigative processes, directly supporting our core mission and enabling more effective case resolution.

In FY 2025, the investigative case management system was updated to support the collection of National Incident-Based Reporting System (NIBRS) data in accordance with FBI standards and regulations, resulting in SSA OIG achieving NIBRS certification. In FY 2026, we are implementing system enhancements to capture data that aligns with Administration priorities, such as adding new project codes for immigration-related efforts. We will begin submitting data to the FBI through a fully automated process that regularly extracts data from the investigative case management system, generates the required Extensible Markup Language (XML) file per NIBRS standards, and submits the data using the FBI’s established protocols. Additionally, we will implement enhancements in accordance with Executive Order 14218, enabling SSA OIG to review and confirm relevant data sets associated with referrals for individuals over age 100 with earnings where the Social Security Number (SSN) does not match the Personally Identifiable Information (PII) of the true Number Holder.

In FY 2025, SSA OIG initiated the migration of our on-premise enterprise applications to a cloud-based environment. FY 2026 will focus on completing the migration to a modern, containerized cloud infrastructure which is critical for optimizing security, performance, agility and scalability across our enterprise application portfolio. By leveraging cloud technologies, SSA OIG will ensure the continued support of our applications, while enabling dependable and accurate information storage and processing for our mission-critical investigative priorities.

SSA OIG is required by law to maintain a public-facing website. In FY 2026 we implemented enhancements to improve the overall user experience, increase accessibility, and support more accurate data collection. This includes adding language updates and enabling new features for filtering audit reports and other information. In FY 2027, SSA OIG will continue to enhance the web forms used by the public to report alleged fraud and imposter scams. These enhancements will streamline the intake process and will empower the public to engage more effectively with our investigative operations, thereby strengthening our ability to detect and address fraudulent activities.

In FY 2025, to further improve operational efficiency, SSA OIG delivered key enhancements to our self-service tools such as FBI missing person’s identity and location, direct deposit activity, and the Law Enforcement Verification System. Self-service tools allow data access to support SSA OIG workloads. In 2026, SSA OIG will implement an automated logistics and facilities service request solution to reduce administrative burden, minimize errors, and accelerate service delivery to internal stakeholders. In FY 2027, SSA OIG will implement a new electronic case management system for SSA OIG attorneys to modernize legal case tracking, improve collaboration, and ensure more efficient management of legal workflows.

SSA OIG continues to implement technological advancements such as natural language processing (NLP) to ensure we are focusing on allegations that require us to act. NLP auto-closes allegations not requiring action based on predefined criteria. For example, NLP will auto-close allegations that are not an SSA issue. Incorporating NLP has resulted in a significant reduction in the number of allegations for manual review. In FY 2025, NLP sorted 51 percent of all submitted allegations, with 25 percent auto closed. To ensure accuracy, 21 percent of auto-closed cases were manually checked, and the system was found to be correct 99 percent of the time. This technology has greatly reduced the need for manual review, and our agile approach allows us to continually improve the process and add new topics to the system.

As we continue to invest in IT modernization and advance our capabilities, it is imperative that we also make investments in employee technical trainings that will provide our IT staff with a broader spectrum of tools and enhance their skills in low code/no code platforms, and skills in cloud capabilities to effectively transition and use these emerging technologies. Enhancing skills in cloud capabilities and artificial intelligence is essential for our transition to modern IT infrastructures and ensure our IT staff can effectively manage and optimize cloud resources, implement best practices, and safeguard our data. As technology evolves, investing in ongoing education not only enhances the capabilities of our IT staff, but also positions our organization to remain competitive and responsive to future challenges.

Data Analytics

The SSA OIG is continually expanding its data objects to ensure that reporting data remains accessible as enterprise applications are enhanced. These data objects deliver refined and reconciled information, enabling real-time ad hoc data requests and improving the efficiency of mission-critical business intelligence reporting. For instance, in FY 2025, performance metrics were made available to support the preliminary assessment phase within the investigative case management system. Additionally, by utilizing data from the Time Module application, we plan to streamline the Law Enforcement Availability Pay (LEAP) certification process. 1

In FY 2025, substantial improvements were made to business intelligence data for the Office of Investigation. Looking ahead to FY 2026 and FY 2027, our focus will shift to enhancing business intelligence data for auditors, as well as introducing performance metrics for new workload management tools. These enhancements will also introduce advanced data drill-down and filtering capabilities, allowing SSA OIG to utilize data more effectively and efficiently. This supports the President’s directives on employee accountability.

During FY 2025, SSA OIG developed an initial set of index files, which provide raw data snapshots without compromising live production data, for seven major SSA data streams used by auditors and investigators. Going forward, we will collaborate with auditors and investigators to further expand the index file portfolio.

Cybersecurity

As cyber threats evolve, SSA OIG must continue to enhance the security posture of our enterprise applications and develop staff skillsets. In FY 2025, we enhanced SSA OIG’s account management processes, demonstrating a commitment to achieve a zero-trust architecture and ensuring least-privileged access to OIG’s enterprise applications and data. In FY 2026 and onward, we will continue to improve the efficiency and accuracy of our log analysis processes through automation which will enable us to identify potential security threats more quickly, reduce manual workload for staff, and ensure compliance with federal cybersecurity standards.

1 To satisfy the requirements of Title 5 CFR § 550.184(b), the Assistant Inspector General for Investigations shall make an annual certification to the Inspector General attesting that the investigator currently meets, and is expected to continue to meet LEAP requirements during the upcoming Law Enforcement Availability Pay Year

These enhancements will also support proactive monitoring and timely incident response, ultimately strengthening our overall security posture.

SSA OIG continues to facilitate intercomponent coordination, education, and exchange of cyber efforts through the SSA OIG Cybersecurity Workgroup. As cyber threats evolve, SSA OIG continues to remediate security vulnerabilities and manage security assessment activities to ensure continued compliance with Federal regulations and agency policy.

In addition, audit reviews of SSA OIG’s IT systems are conducted per the standards of the Federal Information Security Modernization Act (FISMA) of 2014. The evaluation and effectiveness of SSA’s information security program is based on the prescribed IG FISMA Reporting Metrics. Evaluation includes testing the effectiveness of information security policies, procedures, and practices of some of SSA’s information systems. We will continue to ensure SSA OIG’s IT systems are FISMA compliant and maintain an active Authority to Operate (ATO) in accordance with agency policies and security requirements.

SSA OIG continues to be a contributing member of the SSA Insider Threat Hub, providing valuable cyber and investigative expertise during inquiries of mutual interest and protecting the American people from emerging threats.

Return to Office (RTO)

As of January 2026, SSA OIG is in full compliance with RTO policies, with 100 percent of employees who are not exempt from RTO requirements working fully in office. SSA OIG will utilize a combination of current methods and planned enhancements to maintain and verify compliance with RTO policies.

Cost-saving Efforts

SSA OIG remains committed to maximizing its resources through various cost-saving measures, including analyzing options to utilize space efficiently and reducing unnecessary spending.

In FY 2026, SSA OIG will continue to collaborate with SSA to identify unused space that SSA OIG may occupy as leases expire. Several employees are currently located in SSA field offices, hearing Offices, and other federal agencies nationwide to minimize the cost of maintaining SSA OIG-specific space. We are also working to collocate OI and CDI offices, which will reduce both our footprint and rent costs for SSA OIG and SSA. SSA OIG will continue to review properties across the country and work with SSA to identify opportunities for space reductions.

As it relates to the President’s Management Agenda to optimize Federal Real Estate, SSA OIG has identified preliminary steps to relocate OIG and CDI employees in the Frank Hagel Federal Building in Richmond, CA. This initiative is in accordance with the General Services Administration’s list of assets identified for accelerated disposition.

Strategic Goal 4: Strengthen our workforce

SSA OIG’s fourth strategic goal is to strengthen our workforce and align the organizational structure within the priorities of President Trump’s Administration and our statutory obligations. SSA OIG is committed to an innovative and agile organization by attracting, developing, and retaining a high-performing workforce and providing them the resources to maximize their individual potential and improve operations. In FY 2025, SSA OIG conducted a comprehensive top-down review of our operations, staffing, and performance needs to further maximize our ability to efficiently accomplish our statutory mission. We developed a data-driven workforce plan that prioritized critical hiring in areas of greatest need in accordance with mandates set forth in Executive Orders and other directives and guidance. In December 2025, SSA OIG submitted to OPM our Annual Staffing Plan that projects our critical hiring needs throughout FY 2026 in accordance with the U.S. Office of Management and Budget (OMB) and OPM Memorandum, “ Guidance on Executive Order 14356 Ensuring Continued Accountability in Federal Hiring ”.

• Cooperative Disability Investigations (CDI) program

The CDI program is a key anti-fraud initiative that combats fraud within SSA’s disability programs. The program establishes task force units under the direction of a GS-1811-13 Special Agent/Team Leader from the SSA OIG. This initiative pairs disability experts from the SSA and state disability determination agencies with law enforcement officials from the SSA OIG and state or local law enforcement partners, who work together within each of these CDI units. CDI investigations target those individuals involved in stealing or otherwise defrauding the limited funds of SSA that are intended to provide financial support to some of the country’s most vulnerable citizens. Since the inception of the program in 1998, CDI investigations saved billions in taxpayer money.

Through the Bipartisan Budget Act of 2015, Public Law 114-74, Section 811, Congress required nationwide coverage of the CDI program. Today, 50 CDI units cover each of the 50 states and U.S. territories, each led by an SSA OIG Special Agent/Team Leader. Due to employee separations prior to and during the FY 2025 hiring freeze, 20 percent of the CDI units are currently operating without an SSA OIG Special Agent/Team Leader, and many of those units also no longer have a current law enforcement partner. As a result, these statutorily required CDI units are inoperable or have a severely diminished investigative capacity. Through April of this fiscal year, the CDI program opened over 1,000 criminal investigations, achieved over $52 million in projected savings, and $13.6 million in projected recoveries for SSA’s disability programs. Given this volume, consolidating units or having one unit cover multiple states would be untenable to meet the statutory requirements of the CDI program. There are also further state border jurisdiction limitations of our state and local partners, adding additional challenges.

The SSA OIG is actively working to fill 18 vacant positions in the CDI program with plans to onboard these hires in FY 2026. The recruitment pool to fill these critical positions will come from experienced special agents currently assigned to, or displaced from, other law enforcement agencies within the Federal government, and thus will not create new government positions. The FY 2026 enacted level supports fully funding SSA OIG’s cost of $24.6 million to operate the federally mandated CDI units.

Senior Executive Services

SSA OIG is actively working to recruit and onboard the following SES positions in FY 2026: Chief Counsel to the Inspector General, Deputy Assistant Inspector General for Investigations, and Deputy Assistant Inspector General for Audit. At the end of FY 2026, all SES vacancies will be reviewed to determine recruitment needs for FY 2027.

• Chief Counsel to the Inspector General (CCIG)

The CCIG serves as the Counsel to the Inspector General, providing executive leadership and independent authoritative legal advice, guidance, interpretations, and recommendations to Executives and senior staff on all general law issues and significant matters concerning the OIG’s powers and responsibilities under various statutes, regulations, executive orders, and proclamations that affect its oversight responsibilities, business activities, and administrative management of operations.

The CCIG also provides expert legal advice to the IG/First Assistant and senior staff on matters arising in connection with the work of the OIG’s Offices of Audit and Investigations, and on general law matters, including but not limited to: the Inspector General Act of 1978, as amended, and related authorities; Federal fiscal law; Federal employment and personnel law; administrative law; contracts; Federal procurement law; Federal information laws; Federal ethics obligations; eDiscovery; and criminal procedure.

Additionally, the CCIG, provides executive leadership and supervision over a comprehensive litigation program and staff for the OIG, including the development, coordination, and direction of general law (as defined above) litigation and the supervision of staff engaged in all aspects of general law litigation.

• Deputy Assistant Inspector General for Investigations (DAIGI)

The IG Act requires the appointment of an AIGI who is responsible for supervising the performance of investigative activities. The organizational structure of OI’s required level of oversight is determined by the complexity and volume of investigative activities at the core of OI’s mission. To assist the AIGI with this responsibility, OI has a Deputy Assistant Inspector General for Investigations (DAIGI) for Cooperative Disability Investigations (CDI) Operations, a DAIGI for Field Operations, a DAIGI for Headquarters Operations and a Chief Investigative Counsel (CIC). The sustained investigative success of OI has been achieved by having executive-level leadership over each operational component who can implement the Office of Investigation’s (OI) strategic plan and manage performance necessary to fulfill mission critical requirements. These executives are also responsible for identifying and implementing and managing shifts in priorities due to emerging fraud schemes or changes in Administration initiatives.

Currently, OI manages its investigative portfolio with a DAIGI for Field Operations and a DAIGI for CDI Operations, both of which are executive-level positions. This structure was established in part because of the Bipartisan Budget Act (BBA) of 2015, which required CDI coverage in all 50 states and U.S. territories by October 1, 2022. As the CDI Program continued to expand, so did OI’s overall level of work, staff, and responsibility.

In January 2021, SSA OIG received approval from OPM for an additional OI senior executive service position to oversee the CDI Program. The DAIGI for CDI Operations position was responsible for developing and implementing a strategic plan for expansion and compliance with the BBA of 2015. Once expansion was completed, the DAIGI for CDI Operations assumed oversight responsibility for investigations solely involving disability fraud being conducted by 50 CDI units across the country with over 250 dedicated investigative and support staff. The DAIGI for Field Operations retained responsibility for the full range of OI Investigative casework that includes programmatic fraud, Social Security number misuse, national security, immigration enforcement, employee misconduct and threats against SSA employees and facilities.

In FY 2025, OI received over 300,000 allegations. Further, on April 15, 2025, the President, through the Presidential Memorandum entitled Preventing Illegal Aliens from Obtaining Social Security Benefits, emphasized that “taxpayer-funded benefits be provided only to eligible persons and that they do not encourage or reward illegal immigration to the United States.” To that end, the President directed the SSA to take certain measures aimed at penalizing Social Security fraud and preventing illegal aliens from obtaining Social Security benefits. For example, SSA is required to place Special Assistant United States Attorneys (SAUSA) in at least 50 United States Attorney Offices by October 1, 2025, including the ten jurisdictions with the largest known populations of illegal aliens. SSA was also directed to resume pursuing civil monetary penalties (CMP) under section 1129 of the Social Security Act or pursue regulation that would allow for its timely resumption.

Filling the DAIGI for Field Operations will help achieve the President’s directives by ensuring illegal aliens and others looking to exploit Social Security programs are not fraudulently collecting disability benefits. The position will also provide leadership in OI’s continued fight against fraud, waste, and abuse in SSA programs, internal misconduct, and support a workload stream for the newly assigned SAUSAs and the CMP program.

• Deputy Assistant Inspector General for Audit (DAIGA)

The SSA OIG has an enormous responsibility and mission to protect taxpayer dollars from fraud, waste and abuse. In 2027, SSA estimates an average of over 77 million Americans per month will receive a benefit payment, totaling about $1.8 trillion in benefits paid during the year. In addition, SSA estimated that in 2023, it had over $10 billion in improper payments. The Deputy Assistant Inspector General for Audits and Evaluations (DAIGA) is responsible for directing oversight and evaluation of SSA’s audits. The SSA OIG Office of Audit is critical in identifying efficiency and effectiveness within SSA’s programs, operations and management. The DAIGA provides technical guidance and direction to multiple divisions in determining the highest priority reviews that divisions should conduct and ensures the efforts identify the root cause to problems identified and provides actionable recommendations that address the causes. The work that the DAIGA oversees is critical to both the OIG mission and helps SSA reduce improper payments and improve operations. In a given year, the DAIGA oversees roughly 40 plus audit or evaluation projects at different stages of the process. This oversight is critical in ensuring teams produce quality products. On average, each audit or evaluation that the SSA OIG Office of Audit conducts identifies roughly $13 million in dollar savings or efficiencies in how SSA operates as an organization. The DAIGA is a crucial position in ensuring this work continues in supporting SSA’s efforts to improve how it administers its programs and runs agency operations.

Employee Performance and Development

To ensure an efficient and merit-based workforce, SSA OIG revamped and modernized our hiring process in compliance with the following Executive Orders:

In FY 2025, SSA OIG prioritized increasing productivity and accountability by enhancing our performance management system for FY 2026 and forward with measurable performance goals and metrics to prevent rating inflation and accurately evaluating performance based on job-related criteria; to promote an awards process that recognizes excellent and outstanding performance; and to process disciplinary personnel actions of poor performers more effectively in accordance with the following Executive Orders and Presidential Memorandums:

In accordance with OPM updated federal guidance, SSA OIG has updated and shared with our supervisors and managers, the OPM templates related to employees serving a probationary or trial period in accordance with the following Executive Order and OPM guidance:

Additionally, SSA OIG provided our supervisor, management, and human resources workforce with performance-management training and have committed to providing our supervisor and management workforce with a series of quarterly (performance management, administrative, and budget) trainings in FY 2026 to enhance knowledge, awareness, customer service, and maintain a workforce capable of providing government efficiency and effectiveness while responding to future demands. SSA OIG leadership continues to empower its managers to consider and approve job-specific trainings and programs that will increase employee knowledge, skills, and abilities to help them carry out their assigned roles and responsibilities. Our SES cadre is in full compliance with the OPM Senior Executive Development Program (SEDP). We have also established internal competitive criteria for GS-14 and GS-15 personnel to be selected for the Leadership for an Efficient and Accountable Government (LEAG) program.

SSA OIG 1811 Training Programs:

As fraudsters become more sophisticated in their tactics, training of SSA OIG’s Federal agents is vital, not just for the quality of our investigations, but also for officer and public safety. Proper training allows SSA OIG agents to build strong capabilities to leverage technology, adapt to new techniques and tools, and to respond timely to emerging fraud schemes, such as imposter scams, potential threats posed by AI, and direct-deposit fraud to protect the American public.

SSA OIG is responsible for investigating threats and assaults against SSA employees, visitors, and facilities. This includes potentially responding to active shooter or threat situations. SSA OIG’s FY 2027 budget request includes funding for an active shooter training initiative to provide the best research-based active shooter response training in the nation. In addition, in FY 2027, SSA OIG will continue funding new agent training, new manager trainings, fraudulent document recognition, and tactical medical trainings for an estimated 240 special agents.

Recruitment Efforts

SSA OIG is committed to fulfilling our statutory responsibilities by retaining and recruiting staff that enables our workforce to meet the demand for independent, high-quality oversight. For our components performing statutory obligations related to investigations, law enforcement, and audit work, the Offices of Investigations and Audit requires a certain level of staffing to maintain our current productivity levels and mandated workloads. SSA OIG developed a data-driven hiring plan prioritizing recruitment of positions and received Direct Hiring Authority from OPM through January 20, 2029, for efficient hiring and on-boarding for our OI positions that supports Executive actions addressing crime prevention, punishing criminals, preservation of law and order, and other national priorities. Recruiting efforts and hiring practices will be based on merit, practical skill, and dedication to our constitutional values. Our recruitment efforts are focused on the following principles in accordance with Executive Order 14170: Reforming the Federal Hiring Process And Restoring Merit To Government Service :

BUDGETARY RESOURCES

The SSA OIG annual appropriation consists of appropriations from both the general fund and the trust funds. The President’s Budget for FY 2027 consists of $32,000,000 appropriated from the general fund, and $82,665,000, which will be transferred and expended as authorized by Section 201(g) (1) of the Social Security Act from the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund. The table below displays budget authority, split by type of funding, and obligations.

Table 4.2—OIG Budget Authority and Amounts Available for Obligation

1 Of the amount, $2 million is available for IT Modernization in each year. 2 P.L. 119-4 allowed SSA to transfer $15.1 million in FY 2025 from the LAE account to the OIG for the costs associated with jointly operated CDI units. P.L. 119-75 allows SSA to transfer up to $24.6 million in FY 2026 from the LAE account to the OIG for the cost associated with jointly operated CDI units. FY 2027 estimates reflect a transfer of up to $25.1 million, as reflected in the FY 2027 President’s Budget.

Table 4.3—Explanation of OIG Budget Changes

1 SSA OIG’s PI adjustment is an 18-month account. The carryover represents the unobligated funds that will be obligated within the first six months of the following fiscal year. 2 Total Obligations for IT Modernization include $1.7 million in FY 2025, $1.5 million in FY 2026 and $1.6 million in FY 2027.

Table 4.4—Budget Resources by Object Table 4.5—FTE Employment and WYs

Table 4.6—Average Grade and Salary

Office of the Inspector General APPROPRIATION HISTORY

The table below displays the President’s budget request, amounts passed by the House and