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|“||The purpose of the exhibit 53 is to identify all IT investments — both major and nonmajor — and their associated costs within a federal organization. Information included in agency exhibit 53s is designed, in part, to help OMB better understand agencies’ spending on IT investments.||”|
By completing an Exhibit 53, an agency meets the Clinger-Cohen Act of 1996 requirements to provide a full and accurate accounting of IT investments for the agency. OMB uses the Exhibit 53 to create an overall Federal IT Investment Portfolio that published annually as part of the President's Budget.