Overview Edit

The Office of Management and Budget uses Capital Asset Plans, referred to as Exhibit 300s, to make decisions about budgetary resources consistent with the Administration's program priorities, and qualitative assessments about whether the agency's IT management processes are consistent with OMB policy and guidance.

The purpose of the exhibit 300 is to provide a business case for each major IT investment and to allow OMB to monitor IT investments once they are funded. An IT investment may include one or more projects that are to develop, modernize, enhance, or maintain a single IT asset or group of IT assets with related functionality. Agencies are required to provide information on each major investment's projects, including cost, schedule, and performance information.[1]

This report is submitted by agencies annually as part of the Presidential Budget process.

References Edit

  1. Information Technology: Agencies Need to Establish and Implement Incremental Development Policies, at 8-9.

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