Text of Recommendation | We recommend NARA’s Office of the Chief Financial Officer finalize Interim Guidance 400-5, Capitalization Policy for NARA Assets on capitalization of costs for Software Development Projects and enhance to address the scenario where programming and development for internal software is outsourced to external contractors. This should include the types of costs to be capitalized, materiality, and documentation requirements. |
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Recommendation Number | 6 |
Recommendation Status | Open |
Significant Recommendation | No |
Submitting OIG | |
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Linked Report |