; (B) identifying fraud risks and vulnerabilities, including with respect to payroll, beneficiary payments, grants, large contracts, and purchase and travel cards; and (C) establishing strategies, procedures, and other steps to curb fraud; and (2) that includes, as defined by the leading practices identified in the report published by the Government Accountability Office on July 28, 2015, entitled Framework for Managing Fraud Risks in Federal Programs — (A) an identification of— (i) each dedicated entity that leads the fraud risk management activities of the agency and the roles of each such entity; (ii) the responsibilities of each entity described in clause (i); (iii) each program and operation of the agency for which each entity described in clause (i) is responsible; (iv) the capacity of the entity described in clause (i), including any limitations, to strategically manage the fraud risks of the agency; (v) any program or operation of the agency for which there is not a dedicated entity that leads fraud risk management activities; and (vi) if applicable, a detailed justification for not having a dedicated entity, as described in clause (v); (B) the status of the fraud risk profiles for each program and operation of the agency, including the date of the last update and date of the next planned update of those fraud risk profiles; (C) with respect to each program or operation of the agency for which there is not a fraud risk profile, an identification of that program or operation and a detailed justification for not having a fraud risk profile for the program or operation; (D) the status of the antifraud strategies for each program and operation of the agency, including the date of the last update and the date of the next planned update of those antifraud strategies