The deteriorating condition of California's levees and dams poses significant risks to public safety and property. Levee failures, particularly in the Delta Region, could lead to catastrophic flooding, endangering surrounding communities and agricultural lands. Similarly, the failure of high-hazard dams could impact densely populated urban areas, potentially affecting up to 1.5 million people and causing over $265 billion in economic damage. Poor maintenance practices, such as unchecked vegetation and animal burrows, exacerbate these risks by weakening levee structures and obscuring critical deficiencies. The audit warns that without immediate intervention, these vulnerabilities could result in severe consequences during high-water events or emergencies.