After years of delays in implementing the Technology Business Management (TBM) framework, the Government Accountability Office (GAO) is calling on the Office of Management and Budget (OMB) to either make TBM an administration priority or terminate the costly effort altogether.
According to a report from GAO published on Monday, most Federal agencies have not developed a plan for implementing TBM or established a reliable cost allocation methodology – despite incurring millions in TBM-related expenses.
“OMB’s lack of action and guidance over the last 8 years has led to substantial TBM delays. While costs continue to mount, full TBM implementation is stalled. Action is required now to determine the future of TBM in the federal government,” the report says.
The Federal government spends more than $100 billion annually on IT. The TBM framework, created by the nonprofit TBM Council, aims to help Federal agencies gain insights into their IT spending each year.
The TBM framework includes a taxonomy that “provides a common language for categorizing, comparing, and reporting IT spending,” according to the report. GAO said the framework could also help uncover spending on “shadow IT” – technologies that were purchased or built without the knowledge of an organization’s chief information officer (CIO).
The Federal government began implementing the TBM framework in 2017. However, in 2022, GAO reported that while OMB and the General Services Administration (GSA) took steps to lead government-wide TBM adoption, “progress and results were limited.”
In its 2022 report, GAO made seven recommendations to OMB and GSA to strengthen efforts to lead Federal adoption of TBM. “However, as of March 2025, one of the seven recommendations has been partially implemented while five have not been implemented,” GAO’s latest report says.
“Given OMB’s lack of guidance, most agencies had not developed a plan for implementing TBM and had not fully established a reliable cost allocation methodology,” GAO continued. “Specifically, 15 of 26 agencies GAO reviewed did not have a plan for implementing TBM while 18 agencies had either partially implemented or not implemented a reliable cost allocation methodology.”
Additionally, GAO explained that 12 of 26 agencies provided GAO with their total reported costs to implement TBM. These costs ranged from approximately $1.5 million to $28.9 million.
Agencies reported some benefits, such as increased transparency into their IT spending, “but did not identify any cost savings.”
Notably, 19 agencies said they have not yet achieved any cost savings from implementing TBM. The agencies that did describe actions related to potential cost savings, such as cost avoidance, “did not have actual cost savings estimates,” according to the report.
“Nevertheless, the agencies in our review continue to direct resources toward TBM,” GAO said. “Given the protracted time frames of the initiative and the resources that have been aimed at it, OMB must act now to determine the future of TBM in the federal government.”
GAO is recommending that OMB either direct the Federal CIO to “terminate the stalled government-wide TBM effort and direct agencies to not incur further related costs” or deem the TBM an administration priority.
If OMB decides to make TBM a priority, GAO explains that OMB must “expeditiously implement GAO’s prior recommendations, and take immediate action to fully implement TBM government-wide, including tracking costs and benefits.”
OMB did not provide comments on the report.