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When legislative, administration, and agency actions result in significant progress toward resolving a high-risk area, GAO removes the high-risk designation. Key to determining whether the high-risk designation can be removed are the following five elements: (1) a demonstrated strong commitment to, and top leadership support for, addressing problems; (2) the capacity to address problems; (3) a corrective action plan; (4) a program to monitor corrective measures; and (5) demonstrated progress in implementing corrective measures.

To determine which federal government programs and functions should be designated high risk, GAO considers whether the program or function is of national significance or is key to performance and accountability. GAO also considers which of the following the risk represents:

• An inherent problem, such as may arise when the nature of a program creates susceptibility to fraud, waste, and abuse

• A systemic problem, such as may arise when the programmatic, management support, or financial systems, policies, and procedures established by an agency to carry out a program are ineffective, creating a material weakness

Further, GAO considers qualitative factors, such as whether the risk

• Is a matter of public health or safety, service delivery, national security, national defense, economic growth, or privacy or citizens’ rights

• Could result in significant impaired service, program failure, injury or loss of life, or significantly reduced economy, efficiency, or effectiveness

In addition, GAO also considers the exposure to loss in monetary or other quantitative terms. At a minimum, $1 billion must be at risk in areas such as the value of major assets being impaired; revenue sources not being realized; major agency assets being lost, stolen, damaged, wasted, or underutilized; improper payments; and contingencies or potential liabilities.

Before making a high-risk designation, GAO also considers corrective measures planned or under way to resolve a material control weakness and the status and effectiveness of these actions. To determine which federal government programs and functions should be designated high risk, GAO uses the self-titled guidance document Determining Performance and Accountability Challenges and High Risks.

In February 2011, GAO detailed thirty high-risk areas. Sufficient progress has been made to remove the high-risk designation from the following two areas:

• Management of Interagency Contracting. Improvements include (1) continued progress made by agencies in addressing identified deficiencies, (2) establishment of additional management controls, (3) creation of a policy framework for establishing new interagency contracts, and (4) steps taken to address the need for better data on these contracts.

• Internal Revenue Service Business Systems Modernization. The IRS made progress in addressing significant weaknesses in information technology and financial management capabilities. The IRS delivered the initial phase of its cornerstone tax processing project and began the daily processing and posting of individual taxpayer accounts in January 2012. This enhanced tax administration and improved service by enabling faster refunds for more taxpayers, allowing more timely account updates and faster issuance of taxpayer notices. In addition, IRS has put in place close to 80 percent of the practices needed for an effective investment management process, including all of the processes needed for effective project oversight.

Although these two areas have been removed from the High Risk List, GAO will continue to monitor them.

GAO has added two areas in 2013:

• Limiting the Federal Government’s Fiscal Exposure by Better Managing Climate Change Risks. Climate change creates significant financial risks for the federal government, which (1) owns extensive infrastructure, such as defense installations; (2) insures property through the National Flood Insurance Program; and (3) provides emergency aid in response to natural disasters. The federal government is not well positioned to address the fiscal exposure presented by climate change; it needs a government-wide strategic approach with strong leadership to manage related risks.

• Mitigating Gaps in Weather Satellite Data. Potential gaps in environmental satellite data, beginning as early as 2014 and lasting as long as fifty-three months, have led to concerns that future weather forecasts and warnings – including warnings of extreme events such as hurricanes, storm surges, and floods – will be less accurate and timely. A number of decisions are needed to ensure that contingency and continuity plans can be implemented effectively.

Notable progress has been made in the vast majority of areas that remain on GAO’s High Risk List. This progress is due to the combined efforts of Congress, through its oversight and legislation; the Office of Management and Budget (OMB), through its leadership and coordination; and the agencies, through their efforts to take corrective actions to address long-standing problems and implement related GAO recommendations.