Based on our recent and prior audits, inspections, special reviews, and investigations, we consider the most serious management and performance challenges currently facing DHS to be: (1) Managing Programs and Operations Effectively and Efficiently during times of Changes in Leadership, Vacancies, Hiring Difficulties; (2) Coordinating Efforts to Address the Sharp Increase in Migrants Seeking to Enter the United States through our Southern Border; (3) Ensuring Cybersecurity in an Age When Confidentiality, Integrity, and the Availability of Information Technology Are Essential to Mission Operations; (4) Ensuring Proper Financial Planning, Payments, and Internal Controls; and (5) Improving FEMA’s Disaster Response and Recovery Efforts.  Addressing and overcoming these challenges requires firm leadership; targeted resources; and a commitment to mastering management fundamentals, data collection and dissemination, cost-benefit/risk analysis, and performance measurement.