Since 2001, the National Archives and Records Administration (NARA) has been working to acquire the Electronic Records Archives (ERA) system. As required by law, the agency submitted its fiscal year 2007 expenditure plan to congressional appropriations committees, seeking the release of $23.4 million for the development of the system. GAO's objectives in reviewing the expenditure plan were to (1) determine the extent to which the expenditure plan satisfied the legislative conditions specified in the appropriations act; (2) determine the extent to which NARA has implemented GAO's prior recommendations; and (3) provide any other observations about the expenditure plan and the ERA acquisition. GAO reviewed the expenditure plan and analyzed it against the legislative conditions and assessed NARA's progress in addressing prior recommendations. In May 2007, GAO briefed staff of the Senate subcommittee and sent a copy of the briefing to the House and Senate subcommittee staffs.
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