註釋 "The federal government plans to spend at least $75 billion on information technology (IT) investments in fiscal year 2012. The size of this investment highlights the importance of reliably estimating the costs of IT acquisitions. A reliable cost estimate is critical to the success of any IT program, providing the basis for informed decision making and realistic budget formation. Without the ability to generate such estimates, programs risk missing their cost, schedule, and performance targets.GAO was asked to (1) assess selected federal agencies' implementation of cost-estimating policies and procedures, and (2) evaluate whether selected IT investments at these agencies have reliable cost estimates to support budget and program decisions. To do so, GAO compared policies and procedures to best practices at eight agencies. GAO also reviewed documentation supporting cost estimates for 16 major investments at these eight agencies-representing about $51.5 billion of the planned IT spending for fiscal year 2012." 