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 <subject>Data integrity</subject>
 <subject>Documentation</subject>
 <subject>Information technology</subject>
 <subject>Internal controls</subject>
 <subject>Investment planning</subject>
 <subject>IT investment management</subject>
 <subject>Performance management</subject>
 <subject>Performance measures</subject>
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 <title>Information Technology: Agencies Need to Improve the Accuracy and Reliability of Investment Information</title>
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<abstract>Each year, agencies submit to the Office of Management and Budget
(OMB) a Capital Asset Plan and Business Case--the exhibit 300--to
justify each request for a major information technology (IT)	 
investment. The exhibit&apos;s content should reflect controls that	 
agencies have established to ensure good project management, as  
well as showing that they have defined cost, schedule, and	 
performance goals. It is thus a tool to help OMB and agencies	 
identify and correct poorly planned or performing investments. In
its budget and oversight role, OMB relies on the accuracy and	 
completeness of this information. GAO was asked to determine the 
extent to which selected agencies have underlying support for the
information in their fiscal year 2006 exhibit 300s. From five	 
major departments having over $1 billion in IT expenditures in	 
that year, GAO chose for analysis 29 exhibits for projects that  
supported a cross section of federal activities.</abstract>
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 <topic>Documentation</topic>
 <topic>Information technology</topic>
 <topic>Internal controls</topic>
 <topic>Investment planning</topic>
 <topic>IT investment management</topic>
 <topic>Performance management</topic>
 <topic>Performance measures</topic>
 <topic>Quality control</topic>
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