This Semiannual Report presents the activities and accomplishments of the U.S. Department of Education's Office of Inspector General (OIG) from April 1, 2023, through September 30, 2023. The report highlights audits, investigations, and related work issued during this time frame and includes summary tables containing statistical and other data as required by the Inspector General Act of 1978, as amended, and other statutes. Sections include: (1) Pandemic Relief Oversight; (2) Disaster Recovery Oversight; (3) Federal Student Aid Programs and Operations; (4) Elementary, Secondary, and Special Education Programs; (5) Department Management and Operations; (6) Other OIG Efforts; (7) Required Reporting; and (8) Acronyms and Abbreviations.