The U.S. Department of Education (Department) Office of Inspector General (OIG) annual plan identifies the audits, inspections, and other activities that the OIG intends to undertake to assist the Department in fulfilling its responsibilities to America's citizens and students. The FYs 2025-2026 Annual Plan details the assignment areas OIG plans to devote to evaluations of the efficiency, effectiveness, and integrity of Department programs and operations. It aligns the OIG's work and resources to achieve their mission, meets the goals of their 5-year Strategic Plan, and focuses attention across the management challenges facing the Department. The activities presented in the FYs 2025-2026 Annual Plan are conducted under the OIG's first Strategic Plan goal. These activities were developed in consideration of factors including an assessment of risk to the Department's programs and operations, the OIG's mission and goals, stakeholder feedback, FY 2025 management challenges, and resource availability. These activities are presented in four priority areas: (1) specialized work specific to pandemic relief; (2) student financial assistance programs and operations; (3) elementary, secondary, postsecondary, and vocational education grant programs and operations; and (4) Department management and operations. At the end of the report, a table that correlates the FYs 2025-2026 Annual Plan projects to the FY 2025 Management Challenges is included.