H.R. 8107 — Government Audit and Accountability of Federally Funded State-Administered Programs Act

This section directs the Comptroller General of the United States to submit to Congress, not later than 2 years after the date of enactment and periodically thereafter, a High Risk List identifying program areas and administrative practices presenting the greatest risk to the integrity of Federal funds administered by States and local governments, including Federal pass-through programs subject to single audit requirements under chapter 75 of title 31, United States Code. The list must identify high-risk areas and practices, assess best practices that have reduced waste, fraud, and abuse, identify available Federal tools and technical assistance, and include recommendations to Congress. In preparing the list, the Comptroller General must rely primarily on existing publicly available oversight and audit materials, such as findings from Federal and State auditors and single audit reports, apply professional auditing standards, and may supplement with independent analysis of publicly available data only where necessary, without authority to compel information from or conduct audits of State or local governments.