This legislation requires the Comptroller General of the United States to periodically assess program areas and administrative practices that present the greatest risk to the integrity of Federal funds. These funds are specifically those administered by State and local governments and pass-through entities. The assessment aims to identify systematic vulnerabilities at all levels that are susceptible to waste, fraud, abuse, and improper payments . Each assessment must identify these vulnerabilities, evaluate evidence-based best practices for strengthening fund integrity, and assess the effectiveness of existing mitigation strategies. It also requires identifying available Federal tools and resources, suggesting improvements, and providing recommendations to Federal agencies and Congress. The Comptroller General will primarily rely on existing oversight and audit materials, but may supplement with new analysis to ensure a comprehensive evaluation of risks and solutions.