text: OMB 's 1996 revision of Circular A-130 , Appendix III , recognizes that federal agencies have had difficulty in performing effective risk assessments--expending resources on complex assessments of specific risks with limited tangible benefits in terms of improved security .
  
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  Federal agencies have had difficulty in performing effective risk assessments--expending resources on complex assessments of specific risks with limited tangible benefits in terms of improved security--that was recognized in OMB 's 1996 revision of Circular A-130 , Appendix III .