We recommend the Under Secretary for Management require the Office of the Chief Information Officer, in consultation with the Office of the Chief Financial Officer, Cost Analysis Division, to issue an approved Operational Analysis Guidebook, to include, at a minimum: • Office of Management and Budget Circular No. A-11 guidance for components to conduct an operational analysis for information technology and non–information technology systems; and • The most current life cycle cost estimate document as the cost baseline for assessing system cost performance.