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Title page 1

Contents 1

New High-Risk Area: Improving the Delivery of Federal Disaster Assistance 3

High-Risk Areas Have Made Varied Progress 4

High-Risk Areas Needing Significant Attention 5

Effective Interagency Collaboration Is Essential to Making Progress on High-Risk Areas 17

Tables 4

Table 1. 2025 High-Risk List 4

Figures 3

Figure 1. Burned Vehicles in Paradise, California 3

Figure 2. Total Reported Executive Agency Improper Payment Estimates, Fiscal Years 2003-2024 6

Figure 3. IRS's Projected Tax Gap, Tax Year 2022 7

Figure 4. Federal Civilian Agencies' and U.S. Department of Defense Reported Estimates of Deferred Maintenance and Repairs, Fiscal Years 2017-2024 9

Figure 5. Examples of Financial and Operational Benefits of DOD Financial Statement Audits 10

Figure 6. Nine Critical Actions Federal Agencies Need to Take to Address Three Major IT Management Challenges 12

Figure 7. Ten Critical Actions Needed to Address Four Major Cybersecurity Challenges 14