; (viii) similarities to other programs or activities that have reported improper payment estimates or been deemed susceptible to significant improper payments; (ix) the accuracy and reliability of improper payment estimates previously reported for the program or activity, or other indicator of potential susceptibility to improper payments identified by the Inspector General of the executive agency, the Government Accountability Office, other audits performed by or on behalf of the Federal, State, or local government, disclosures by the executive agency, or any other means; (x) whether the program or activity lacks information or data systems to confirm eligibility or provide for other payment integrity needs; and (xi) the risk of fraud as assessed by the executive agency under the Standards for Internal Control in the Federal Government published by the Government Accountability Office (commonly known as the Green Book ). (C) Annual report Each executive agency shall publish an annual report that includes— (i) a listing of each program or activity identified under paragraph (1), including the date on which the program or activity was most recently assessed for risk under paragraph (1); and (ii) a listing of any program or activity for which the executive agency makes any substantial changes to the methodologies of the reviews conducted under paragraph (1). (b) Improving the determination of improper payments (1) In general The Director of the Office of Management and Budget shall on an annual basis— (A) identify a list of high-priority Federal programs for greater levels of oversight and review— (i) in which the highest dollar value or highest rate of improper payments occur; or (ii) for which there is a higher risk of improper payments