This bill mandates the Comptroller General of the United States to establish a High Risk List within two years of enactment, and periodically thereafter. The primary purpose of this list is to identify program areas and administrative practices that present the greatest risk to the integrity of Federal funds administered by States and local governments , including federal pass-through programs. This initiative aims to enhance accountability and reduce vulnerabilities in the use of federal money at the state and local levels. The contents of the High Risk List must include an identification of specific high-risk program areas and administrative practices, an assessment of best practices for strengthening integrity, and an identification of Federal tools and resources available to address identified vulnerabilities. It also requires the Comptroller General to provide recommendations to Congress for addressing these high-risk areas. The Comptroller General will primarily rely on existing publicly available oversight, audit, and investigative materials, such as findings from federal and state auditors and single audit reports, but is not authorized to compel information from states or conduct independent audits.