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The GAO found that: (1) the total amount of federal IT spending is unknown, since the Office of Management and Budget (OMB) does not collect comprehensive IT budget data on a governmentwide basis; (2) federal agencies do not generally break out IT obligations as separate line items in their budget documents, but they include this information within program or administrative costs; (3) OMB reported that executive branch agencies plan to obligate about $26.5 billion in IT-related funds in fiscal year (FY) 1996; (4) OMB does not require the reporting of some potentially significant types of IT spending, resulting in billions of dollars in unreported spending; (5) IT-related obligations have increased by about $4 billion since FY 1991, despite the decline in defense obligations; (6) 11 federal agencies have IT-related problems serious enough to be categorized as high-risk; and (7) these IT-related problems warrant increased congressional oversight to ensure that top agency management takes corrective action.