The Social Security Administration has published six new audit reports covering child benefit overpayments, insider threats, information technology investments and operating expenses.

One audit examined whether the SSA resolved overpayments in accordance with policy to individuals who received child benefits. Another determined whether the agency's Insider Threat Program complied with federal and agency requirements.

Two reports focused on information technology investments. The first assessed whether the SSA conducted required reviews of those investments and complied with federal and agency requirements for the reviews it conducted. The second examined whether SSA policies, procedures and processes for discontinuing such investments complied with federal requirements and guidance, and whether the agency complied when it discontinued four investments.

A further audit sought reasonable assurance that the SSA accurately reported operating expenses in the Contractual Services & Supplies and All Other Expenses categories for Fiscal Years 2023 through 2025, and whether its procedures and controls promoted efficient use of financial resources and effective financial management.

The final report examined whether the SSA correctly denied initial claims for child's insurance benefits after finding claimants were not disabled, and whether it paid benefits to those claimants after later finding them disabled and approving their claims.

The reports are available through the SSA Office of the Inspector General, which invites the public to explore more of its audits and reports online.