This semiannual report informs Congress of the Peace Corps Office of Inspector General's work from April 1, 2023, through September 30, 2023.

The Office of Inspector General's annual plan outlines the work planned for the year ahead, including agency wide audits or evaluations, mandated reviews, and which posts may receive audits or evaluations.

As required by the Accountability of Tax Dollars Act of 2002, the Peace Corps prepared its financial statements and subjected them to audit in accordance with the Office of Management and Budget (OMB) Circular No. A-136, Financial Reporting Requirements. Peace Corps OIG contracted with Williams, Adley & Company-DC LLP, an independent certified public accounting firm, to audit the Peace Corps’ financial statements as of September 30, 2023. The audit was conducted in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Generally Accepted Accounting Principles, issued by the Comptroller General of the United States; and OMB Bulletin No. 24-01, Audit Requirements for Federal Financial Statements.