The GAO recommended that the director of the OMB require each agency to determine the extent to which the information contained in each Exhibit 300 is accurate and reliable, to disclose any weaknesses in accuracy and reliability and to explain the agency's approach to mitigating them.

In addition, to help ensure that agency personnel completing Exhibit 300s better understand their responsibilities, the GAO recommended that the OMB director "develop and promulgate clearer and more explicit guidance for sections of the Exhibit 300 business case that cause confusion, including addressing weaknesses identified in this report."

Although the OMB accepted the GAO's findings, it said that the ultimate responsibility for the accuracy and reliability of the information lies with the agencies.